PENJATUHAN PIDANA BAGI WAJIB PAJAK YANG SENGAJA TIDAK MENYETORKAN PAJAK: (Studi Putusan Pengadilan Negeri Blora Nomor 123/Pid.Sus/2022/PN. Bla)

The application of criminal penalties for taxpayers who do not deposit taxbased on the decision of the Blora District Court Number 123/Pid.Sus/2022/PN Blaand the basis for consideration by the Panel of Judges at the Blora District Court,they decided that the defendant was found guilty and received a prison sentence.\The method in this research uses normative juridical, meaning that normativelegal research or doctrinal legal research is research that uses secondary data as themain data. The nature of this research is descriptive analytical, descriptive meansresearch that will discuss and analyze facts systematically, so that it will be easy todraw conclusions later. This research's main data is secondary data and primarydata as support. Data collection techniques by conducting literature studies. Thisresearch data analysis uses inductive, namely drawing conclusions starting fromstatements or specific facts to lead to general conclusions to specific matters.From the results of research and analysis, it can be seen that the applicationof criminal sanctions for taxpayers who deliberately do not report their obligations inpaying taxes can be sentenced to prison. In special criminal case number123/Pid.Sus/2022/PN.Bla, the Defendant has legally and convincingly committed atax crime, in the indictment the Defendant violated Article 39 paragraph (1) letter i ofthe KUP Law in conjunction with Article 64 paragraph (1) of the Criminal Code.The Panel of Judges who examined and tried and decided agreed that theDefendant had legally and convincingly violated Article 39 paragraph (1) letter i ofthe KUP Law in conjunction with Article 64 paragraph (1) of the Criminal Code, inwhich there are elements, namely every person, intentionally, not remitting taxes thathave been withheld or collected can cause losses to state revenues and ongoingactions. The defendant's actions through PT AIJ, based on data from the DirectorateGeneral of Taxes Information System, PT AIJ's Periodic VAT SPT for the periodJanuary 2019 to March 2019 or more precisely the defendant's criminal acts, namelythose proposed to fulfill the provisions of Article 39 paragraph 1 letter i of the KUPLawKeywords : Tak , administrative and penal sanction