Implementation of Criminal Execution of Tax Fines Against Decision Number: 249/PID.SUS/2022/PN. TPG

Shaeku Putunezar; Nurlaily Nurlaily; Hari Sutra Disemadi

doi:10.47268/pamali.v5i1.2807

Implementation of Criminal Execution of Tax Fines Against Decision Number: 249/PID.SUS/2022/PN. TPG

Shaeku Putunezar⁽¹⁾, Nurlaily Nurlaily⁽²⁾, Hari Sutra Disemadi⁽³⁾

(1) Master of Law, Universitas Internasional Batam, Batam, Indonesia
(2) Master of Law, Universitas Internasional Batam, Batam, Indonesia
(3) Master of Law, Universitas Internasional Batam, Batam, Indonesia
email

Corresponding Author

Abstract

Introduction: Taxes are obligations requiring citizens to pay a specified amount of money to the state. Following the enactment of the Tax Harmonization Law in 2021, tax law enforcement in Indonesia has been directed toward recovering state revenue losses.

Purposes of the Research: This study aims to describe and analyze the implementation of criminal fine execution in tax cases as outlined in Decision Number: 249/Pid.Sus/2022/PN.Tpg.

Methods of the Research: The study employs a normative legal approach through library research, which includes references such as laws, articles, and journals. Secondary data were collected through literature review and analyzed using a qualitative juridical approach.

Results Main Findings of the Research: The findings of the study show that the confiscation of land and buildings belonging to the convicts is not in line with Article 39 Paragraph (1) of the Criminal Procedure Code. In addition, the assets had been used as collateral by Bank Mandiri Tanjungpinang, a State-Owned Enterprise, before the investigation began. This results in a lack of legal certainty and becomes an obstacle in the execution process. To ensure legal certainty, the investigation process must be accompanied by the tracking and blocking of the assets found, in the settlement of tax criminal cases in Decision Number: 249/Pid.Sus/2022/PN.Tpg, deliberation or coordination regarding land and building assets can be carried out, because the ultimate goal is to return the results of the execution to the state.

Keywords

Confiscation; Execution; Criminal Tax Fines.

DOI

10.47268/pamali.v5i1.2807

Published

2025-03-31

How To Cite

APA: Putunezar, S., Nurlaily, N., & Disemadi, H. (2025). Implementation of Criminal Execution of Tax Fines Against Decision Number: 249/PID.SUS/2022/PN. TPG. PAMALI: Pattimura Magister Law Review, 5(1), 28-42. DOI: https://doi.org/10.47268/pamali.v5i1.2807.

IEEE: S. Putunezar, N. Nurlaily, and H. Disemadi, "Implementation of Criminal Execution of Tax Fines Against Decision Number: 249/PID.SUS/2022/PN. TPG", Pamali Pattimura Magister Law Rev., vol. 5, no. 1, pp. 28-42, Mar. 2025. Accessed on: Apr. 29, 2025. [Online]. Available DOI: https://doi.org/10.47268/pamali.v5i1.2807

Harvard: Putunezar, S., Nurlaily, N., and Disemadi, H., (2025). "Implementation of Criminal Execution of Tax Fines Against Decision Number: 249/PID.SUS/2022/PN. TPG". PAMALI: Pattimura Magister Law Review, Volume 5(1), pp. 28-42. [Online]. Available DOI: https://doi.org/10.47268/pamali.v5i1.2807 (Accessed on: 29 April 2025)

Chicago: Putunezar, Shaeku, Nurlaily Nurlaily, and Hari Sutra Disemadi. "Implementation of Criminal Execution of Tax Fines Against Decision Number: 249/PID.SUS/2022/PN. TPG." PAMALI: Pattimura Magister Law Review 5, no. 1 (March 31, 2025): 28-42. Accessed April 29, 2025. doi:10.47268/pamali.v5i1.2807

Vancouver: Putunezar S, Nurlaily N, Disemadi H. Implementation of Criminal Execution of Tax Fines Against Decision Number: 249/PID.SUS/2022/PN. TPG. Pamali Pattimura Magister Law Rev. [Internet]. 2025 Mar 31 [cited 2025 Apr 29];5(1):28-42. Available from: https://doi.org/10.47268/pamali.v5i1.2807

MLA 8th: Putunezar, Shaeku, Nurlaily Nurlaily, and Hari Sutra Disemadi. "Implementation of Criminal Execution of Tax Fines Against Decision Number: 249/PID.SUS/2022/PN. TPG." PAMALI: Pattimura Magister Law Review, vol. 5, no. 1, 31 Mar. 2025, pp. 28-42, doi:10.47268/pamali.v5i1.2807. Accessed 29 Apr. 2025.

BibTeX:

@article{pamali2807,
		author = {Shaeku Putunezar and Nurlaily Nurlaily and Hari Sutra Disemadi},
		title = {Implementation of Criminal Execution of Tax Fines Against Decision Number: 249/PID.SUS/2022/PN. TPG},
		journal = {PAMALI: Pattimura Magister Law Review},
		volume = {5},
		number = {1},
		year = {2025},
		keywords = {Confiscation; Execution; Criminal Tax Fines.},
		abstract = {Introduction: Taxes are obligations requiring citizens to pay a specified amount of money to the state. Following the enactment of the Tax Harmonization Law in 2021, tax law enforcement in Indonesia has been directed toward recovering state revenue losses.Purposes of the Research: This study aims to describe and analyze the implementation of criminal fine execution in tax cases as outlined in Decision Number: 249/Pid.Sus/2022/PN.Tpg.Methods of the Research: The study employs a normative legal approach through library research, which includes references such as laws, articles, and journals. Secondary data were collected through literature review and analyzed using a qualitative juridical approach.Results Main Findings of the Research: The findings of the study show that the confiscation of land and buildings belonging to the convicts is not in line with Article 39 Paragraph (1) of the Criminal Procedure Code. In addition, the assets had been used as collateral by Bank Mandiri Tanjungpinang, a State-Owned Enterprise, before the investigation began. This results in a lack of legal certainty and becomes an obstacle in the execution process. To ensure legal certainty, the investigation process must be accompanied by the tracking and blocking of the assets found, in the settlement of tax criminal cases in Decision Number: 249/Pid.Sus/2022/PN.Tpg, deliberation or coordination regarding land and building assets can be carried out, because the ultimate goal is to return the results of the execution to the state.},
				issn = {2775-5649},		pages = {28--42}			doi = {10.47268/pamali.v5i1.2807},
				url = {https://fhukum.unpatti.ac.id/jurnal/pamali/article/view/2807}
		}

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Dublin Core		PKP Metadata Items	Metadata for this Document

1.	Title	Title of document	Implementation of Criminal Execution of Tax Fines Against Decision Number: 249/PID.SUS/2022/PN. TPG

2.	Creator	Author's name, affiliation, country	Shaeku Putunezar; Master of Law, Universitas Internasional Batam, Batam; Indonesia

2.	Creator	Author's name, affiliation, country	Nurlaily Nurlaily; Master of Law, Universitas Internasional Batam, Batam; Indonesia

2.	Creator	Author's name, affiliation, country	Hari Sutra Disemadi; Master of Law, Universitas Internasional Batam, Batam; Indonesia

3.	Subject	Discipline(s)

3.	Subject	Keyword(s)	Confiscation; Execution; Criminal Tax Fines.

4.	Description	Abstract	Introduction: Taxes are obligations requiring citizens to pay a specified amount of money to the state. Following the enactment of the Tax Harmonization Law in 2021, tax law enforcement in Indonesia has been directed toward recovering state revenue losses.Purposes of the Research: This study aims to describe and analyze the implementation of criminal fine execution in tax cases as outlined in Decision Number: 249/Pid.Sus/2022/PN.Tpg.Methods of the Research: The study employs a normative legal approach through library research, which includes references such as laws, articles, and journals. Secondary data were collected through literature review and analyzed using a qualitative juridical approach.Results Main Findings of the Research: The findings of the study show that the confiscation of land and buildings belonging to the convicts is not in line with Article 39 Paragraph (1) of the Criminal Procedure Code. In addition, the assets had been used as collateral by Bank Mandiri Tanjungpinang, a State-Owned Enterprise, before the investigation began. This results in a lack of legal certainty and becomes an obstacle in the execution process. To ensure legal certainty, the investigation process must be accompanied by the tracking and blocking of the assets found, in the settlement of tax criminal cases in Decision Number: 249/Pid.Sus/2022/PN.Tpg, deliberation or coordination regarding land and building assets can be carried out, because the ultimate goal is to return the results of the execution to the state.

5.	Publisher	Organizing agency, location	Postgraduate Program in Law, Pattimura University

6.	Contributor	Sponsor(s)

7.	Date	(YYYY-MM-DD)	2025-03-31

8.	Type	Status & genre	Peer-reviewed Article

8.	Type	Type

9.	Format	File format	PDF

10.	Identifier	Uniform Resource Identifier	https://fhukum.unpatti.ac.id/jurnal/pamali/article/view/2807

10.	Identifier	Digital Object Identifier	10.47268/pamali.v5i1.2807

11.	Source	Title; vol., no. (year)	PAMALI: Pattimura Magister Law Review; Vol 5, No 1 (2025): MARCH

12.	Language	English=en

13.	Relation	Supp. Files

14.	Coverage	Geo-spatial location, chronological period, research sample (gender, age, etc.)

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