Pertanggungjawaban Pidana Pegawai Direktorat Jenderal Pajak atas Tindak Pidana Korupsi Gratifikasi dan Tindak Pidana Pencucian Uang (Studi Putusan No. 07/Pid.Sus-TPK/2023/PN. Jkt. Pst)

Abstract

Corruption in the form of gratification is a serious problem in Indonesia, particularly within the tax bureaucracy. Directorate General of Taxes play a crucial role in maintaining the integrity of tax administration. However, some of them have been proven to abuse their authority by accepting gratifications, which not only harm state finances but also reduce public trust. In many cases, the perpetrators also engage in money laundering to conceal the origin of assets obtained through acts of corruption. One concrete case that illustrates this issue is Decision Number 07/Pid.Sus-TPK/2023/PN.Jkt.Pst. This thesis addresses three main research questions: (1) how the law regulates the criminal act of gratification and the crime of money laundering in Indonesia; (2) how the concept of criminal liability is understood under Indonesian criminal law; and (3) how criminal liability is applied in Decision Number 07/Pid.Sus-TPK/2023/PN.Jkt.Pst. This research applies a normative juridical method with a statutory and case approach and relies on secondary data derived from primary, secondary, and tertiary legal sources. The results of this study indicate that the regulation of gratification as a form of corruption is stipulated in Articles 12B and 12C of Law Number 20 of 2001 concerning the Eradication of Corruption. These provisions are closely related to Law Number 28 of 1999, which defines the prohibitions and obligations of state officials or civil servants. Both laws are also indirectly related to Law Number 30 of 2014 concerning Government Administration, which provides more detailed regulation on the general principles of good governance and clearly distinguishes between administrative misconduct and criminal acts. Money laundering is regulated under Law Number 8 of 2010 concerning the Prevention and Eradication of Money Laundering. The concept of criminal liability in Indonesian criminal law serves as a framework for assessing whether an individual can be held legally accountable for a criminal offense. It requires consideration of several elements: the existence of a criminal act (actus reus), the presence of fault (mens rea), the capacity of the perpetrator to be held responsible, and the absence of any justification or excuse. In Decision Number 07/Pid.Sus-TPK/2023/PN.Jkt.Pst, the panel of judges correctly considered the elements of gratification, the existence of fault, the defendant's capacity to be held accountable, and the absence of any justifying or excusing circumstances. Consequently, the defendant was found to be criminally liable for his unlawful conduct