调查人员对逃税行为的责任(裁决编号67/Pid.B/2021/Pn)

Almaida Pubiana Mustika
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引用次数: 0

摘要

《刑法》第372条规定的贪污罪是一种跨领域、社会各阶层的犯罪。社会底层和上层都有可能犯下这种罪行。其中一个重要的问题是如何处理侵吞租赁分期付款的行为人的责任。本研究采用规范法学研究方法对第67/Pid.B/2021/PN号决定进行分析。探讨了贪污租赁分期付款案判决中法官考虑的依据。结果表明,在第67/Pid.B/2021/PN号决议中。涉嫌贪污租赁分期付款罪的犯罪嫌疑人被判有罪,违反了刑法第372条。结果,犯罪者被判处1年零7个月的监禁。法官在这一决定中的推理涉及几个因素,包括提出的证据、证人的证词、被告的证词、检察官的起诉书和指控,以及检察官指控中所载的要素。此外,法官的考虑还包括被告人行为的加重和减轻方面。该判决就证据和证词的各种要素如何构成法官在裁决这类案件时的推理基础提供了指导。此外,本研究强调了全面了解刑法和适用法律原则的重要性,以确保在未来处理类似案件时公平。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Pertanggungjawaban Pelaku Tindak Pidana Penggelapan Uang Angsuran Leasing (Studi Putusan Nomor 67/Pid.B/2021/Pn.Met)
The crime of embezzlement, which is regulated in Article 372 of the Criminal Code, is a criminal offense that spans various sectors and is committed by various groups of society. Both low and high levels of society have the potential to commit this crime. One of the important issues is how to deal with the responsibility of the perpetrators of embezzlement of leasing installments. This research using the normative legal research method analyzes Decision Number 67/Pid.B/2021/PN.Met and explored the basis for the judge's consideration in reaching a verdict in the case of embezzlement of leasing installment money. The results showed that in Decision Number 67/Pid.B/2021/PN.Met, the perpetrator of the crime of embezzlement of leasing installment money was proven guilty and violated Article 372 of the Criminal Code. As a result, the perpetrator was sentenced to imprisonment for 1 year and 7 months. The judge's reasoning in this decision involved several factors, including the evidence presented, witness testimony, the testimony of the defendant, the indictment and charges of the public prosecutor, as well as the elements contained in the prosecutor's charges. In addition, the judge's consideration also included aggravating and mitigating aspects of the defendant's actions. The decision provides guidance on how the various elements of evidence and testimony can form the basis of the judge's reasoning in deciding this type of case. In addition, this research underscores the importance of a comprehensive understanding of criminal law and applicable legal principles to ensure fairness in handling similar cases in the future.
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