Disparity of Judges' Decisions on Perpetrators of Tax Crime (Supreme Court Decision Number: 196 PK/Pid.Sus/2017)

Abstract

Various methods have been used by the government in order to finance the implementation of the government's duties in realizing country's goals, one of which is to collect taxes. However, many people have a low level of awareness in paying taxes even though Law Number 16 of 2000 concerning General Provision and Tax Procedure has expressly regulated sanctions for perpetrators of tax crime. As in the tax crime case on behalf of the convict Dra Budiati which was decided by a judge on the basis of juridical and non-juridical considerations in the Supreme Court decision Number: 196PK/Pid.Sus/2017 which resulted in a disparity of the judge's decision. It is influenced by several causative factors, including: the existence of a novum or new evidence which has never been presented before in court, the actions committed are not entirely the fault of the convict, the condition of the convict who experienced a psychiatric disorder based on the decision of the East Jakarta District Court Number 544/Pdt.P /2016/PN.Jkt.Timur.