KERUGIAN KEUANGAN NEGARA PADA PENGGUNAAN BIAYA UPAH PEMUNGUTAN PAJAK BUMI DAN BANGUNAN (PBB) SEKTOR PERKEBUNAN SEBAGAI INSENTIF (STUDI: PUTUSAN MAHKAMAH AGUNG NOMOR 3429 K/PID.SUS/2021).

Agung Hermansyah, . (2026) KERUGIAN KEUANGAN NEGARA PADA PENGGUNAAN BIAYA UPAH PEMUNGUTAN PAJAK BUMI DAN BANGUNAN (PBB) SEKTOR PERKEBUNAN SEBAGAI INSENTIF (STUDI: PUTUSAN MAHKAMAH AGUNG NOMOR 3429 K/PID.SUS/2021). Tesis thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

Taxes constitute a primary source of state revenue, serving to finance government operations and national development. In practice, the management of tax revenue is susceptible to irregularities that can result in financial loss to the state; a specific instance involves the use of collection fees for the Plantation-sector Land and Building Tax (PBB) as incentives for the agencies responsible for tax collection. Legal issues arise from a misconception (dwaling) regarding the use of these collection fees as incentives, leading to an abuse of authority that is subsequently prosecuted as a criminal act of corruption. This situation sparks debate concerning the classification of state financial loss and the grounds for judicial reasoning when applying corruption statutes to policies stemming from tax administration. This study employs a normative legal research method, utilizing statutory, conceptual, and case-based approaches. Primary, secondary, and tertiary legal materials were analyzed qualitatively through a literature review, focusing on Supreme Court Decision Number 3429 K/Pid.Sus/2021, alongside relevant legal provisions regarding state finance, taxation, and corruption. The study aims to analyze the classification of state financial loss resulting from the use of Plantationsector PBB collection fees as incentives and to examine the judicial reasoning behind the application of Article 3 of the Corruption Eradication Law (UU Tipikor) in conjunction with Article 55 of the Criminal Code (KUHP) in Supreme Court Decision Number 3429 K/Pid.Sus/2021. The findings indicate that the use of Plantation-sector PBB collection fees as incentives is deemed to have caused state financial loss, as it contravenes regulations governing state financial management within the taxation sector. The panel of judges held that the defendants abused their authority, thereby fulfilling the elements of the criminal act of corruption as stipulated in Article 3 of the Corruption Eradication Law in conjunction with Article 55 of the Criminal Code. This research is expected to contribute to the development of legal science specifically by providing legal certainty regarding the classification of state financial losses in the taxation sector and to serve as a guideline for law enforcement officials in distinguishing between administrative tax violations and criminal acts of corruption.

Item Type: Thesis (Tesis)
Additional Information: [No. Panggil: 2410622051] [Pembimbing 1: Handar Subhandi Bakhtiar] [Pembimbing 2: Slamet Tri Wahyudi] [Penguji 1: Beniharmoni Harefa] [Penguji 2: Handoyo Prasetyo]
Uncontrolled Keywords: State financial loss; Land and Building Tax (PBB) – Plantation Sector; Tax collection incentives; Criminal act of corruption; Supreme Court Decision Number 3429 K/Pid.Sus/2021.
Subjects: K Law > K Law (General)
Divisions: Fakultas Hukum > Program Studi Hukum (S2)
Depositing User: AGUNG HERMANSYAH
Date Deposited: 11 Aug 2026 14:55
Last Modified: 28 Aug 2026 04:12
URI: http://repository.upnvj.ac.id/id/eprint/53098

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