DAFTAR ISI

Halaman

LEMBAR PERSETUJUAN ..................................................................................

LEMBAR PENGESAHAN ..................................................................................

ii

MOTTO ................................................................................................................

iii

KATA PENGANTAR ..........................................................................................

iv

DAFTAR ISI ....................................................................................................... vii

ABSTRAK .............................................................................................................

BAB I PENDAHULUAN ......................................................................... 1

A. Latar Belakang ......................................................................... 1

B. Identifikasi Masalah .................................................................

C. Tujuan Penelitian ..................................................................... 5

D. Kegunaan Penelitian .................................................................

vii
 E. Kerangka Pemikiran .................................................................

F. Metode Penelitian ...................................................................

21

BAB II TINJAUAN UMUM TENTANG HUKUM PIDANA, TINDAK

PIDANA, PIDANA DAN PEMIDANAAN SERTA

PENGGELAPAN ........................................................................

26

A. Tinjauan Terhadap Hukum Pidana .........................................

26

1. Pengertian Hukum Pidana ...............................................

26

2. Fungsi Hukum Pidana .....................................................

32

B. Tinjauan Terhadap Tindak Pidana ..........................................

34

1. Pengertian Tindak Pidana ................................................

34

2. Unsur-Unsur Tindak Pidana ............................................

37

C. Tinjauan Terhadap Pidana dan Pemidanaan ...........................

43

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 1. Pengertian Pidana dan Pemidanaan .................................

43

2. Jenis-Jenis Pemidanaan ...................................................

46

3. Perkembangan Teori-teori tentang Pemidanaan ..............

48

D. Tinjauan Terhadap Tindak Pidana Penggelapan .....................

51

1. Pengertian Penggelapan ..................................................

51

2. Unsur-Unsur Tindak Pidana Penggelapan .......................

52

3. Jenis-Jenis Penggelapan ..................................................

53

BAB III TINJAUAN TERHADAP PUTUSAN PENGADILAN

NEGERI SUBANG NOMOR :

247/Pid.B/2018/PN.SNG ......................... 55

A. Identitas Terdakwa .................................................................

55

B. Tuntutan Jaksa Penuntut Umum .............................................

56

C. Kasus Posisi ........................................................................... 57

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 D. Keterangan Saksi ....................................................................

58

E. Keterangan Terdakwa ............................................................ 74

F. Pertimbangan Hukum .............................................................

77

G. Putusan Hakim ....................................................................... 82

BAB IV ANALISIS TERHADAP TINDAK PIDANA TURUT SERTA

MELAKUKAN PENGGELAPAN DALAM JABATAN

SECARA BERLANJUT DIHUBUNGKAN DENGAN

PUTUSAN PENGADILAN NEGERI SUBANG NOMOR :

247/Pid.B/PN.SNG ...................................................................... 83

A. Modus Operandi Pelaku Tindak Pidana Turut Serta Melakukan

Penggelapan Pajak ................................................................. 83

B. Penerapan Sanksi Pidana Terhadap Pelaku Turut Serta

Melakukan Penggelapan Pajak ...............................................

93

BAB V KESIMPULAN DAN SARAN .................................................

114

A. Kesimpulan .......................................................................... 114

B. Saran .................................................................................... 115

DAFTAR PUSTAKA ........................................................................................

117

DAFTAR RIWAYAT HIDUP