kelompok-4-slide-cl-pertemuan-5 (1).ppt - TAXATION 2 Lecturer Benny Januar Tannawi Week#5 Topics Tax Investigation(Penyidikan Kelompok 4 Aldo P A

kelompok-4-slide-cl-pertemuan-5 (1).ppt - TAXATION 2...

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TAXATION 2 Lecturer: Benny Januar Tannawi Week #5 Topics: Tax Investigation (Penyidikan) Kelompok 4 Aldo P. A. Silitonga (1606910866) Jordan Siahaan (1706105334) Mayo Anggoro Slawat (1706105416) Muchamad Aditya K. (1706105435) Rahmat Restuadi (1706105510)
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PENYIDIKAN Penyidikan tindak pidana di bidang perpajakan adalah serangkaian tindakan yang dilakukan oleh penyidik untuk mencari serta mengumpulkan bukti yang dengan bukti itu membuat terang tindak pidana di bidang perpajakan yang terjadi serta menemukan tersangkanya. {Pasal 1 angka 31 UU KUP} Penyidik adalah pejabat Pegawai Negeri Sipil tertentu di lingkungan Direktorat Jenderal Pajak yang diberi wewenang khusus sebagai penyidik untuk melakukan penyidikan tindak pidana di bidang perpajakan sesuai dengan ketentuan peraturan perundang- undangan. {Pasal 1 angka 32 UU KUP}
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KEWENANGAN PENYIDIKAN Penyidikan tindak pidana di bidang perpajakan hanya dapat dilakukan oleh Pejabat Pegawai Negeri Sipil tertentu di lingkungan Direktorat Jenderal Pajak
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  • Fall '17
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