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Passed by parliament 29 March 2007Signed into law 2 May 2007PENJELASANUnofficial translation by by Hutabarat,Halim & Rekan 8 May 2007ELUCIDATIONCukup jelas.Pasal 31Sufficiently clear.Article 31Cukup jelas.Pasal 32Sufficiently clear.Article 32Pasal 33Ayat (1)Tujuan pengaturan ayat ini adalahmenghindari terjadinya perseroan yangsecara normatif dimiliki seseorang,tetapi secara materi atau substansipemilik perseroan tersebut adalah oranglain.Ayat (2)Cukup jelas.Ayat (3)Yang dimaksud dengan ”tindak pidanaperpajakan” adalah informasi yang tidakbenar mengenai laporan yang terkaitdengan pemungutan pajak denganmenyampaikan surat pemberitahuan,tetapi yang isinya tidak benar atau tidaklengkap atau melampirkan keteranganyang tidak benar sehingga dapatmenimbulkan kerugian pada negara dankejahatan lain yang diatur dalam undangundangyang mengatur perpajakan.Yang dimaksud dengan”penggelembungan biaya pemulihan”adalah biaya yang dikeluarkan di mukaoleh penanam modal yang jumlahnyatidak wajar dan kemudian diperhitungkansebagai biaya pengeluaran kegiatanpenanaman modal pada saat penentuanbagi hasil dengan PemerintahYang dimaksud dengan ”temuan olehpihak pejabat yang berwenang” adalahArticle 33Paragraph (1)The main purpose of this paragraph is to avoidthe existence of a company, which is ownednominally by a person but is, materially andsubstantively, owned by another person.Paragraph (2)Sufficiently clearParagraph (3)“Tax crime” is untrue information concerning areport on taxation collection by conveying anotification letter, of which the contents are nottrue or not complete or contains falseinformation, which can result in loss to thestate and other crimes regulated under the taxlaws.“Inflating recovery costs” is when a payment ismade in advance by the investor in anunreasonable amount and then calculated asan expense of the capital investment activitiesat the time of sharing profit with theGovernment.“Finding by authorized officers” is a findingwith an indication of criminal elements basedPage 24
Passed by parliament 29 March 2007Signed into law 2 May 2007PENJELASANtemuan dengan indikasi unsur pidanaberdasarkan hasil pemeriksaan yangdilakukan oleh BPK atau pihak lainnyayang memiliki kewenangan untukmemeriksa, yang selanjutnyaditindaklanjuti sesuai dengan peraturanperundang-undangan.Unofficial translation by by Hutabarat,Halim & Rekan 8 May 2007ELUCIDATIONon an investigation conducted by BPK or otherauthorized institutions that are authorized toinvestigate, which are subject to further actionunder the laws and regulations.Cukup jelas.Pasal 34Sufficiently clear.Article 34Cukup jelas.Pasal 35Sufficiently clear.Article 35Cukup jelas.Pasal 36Sufficiently clear.Article 36Cukup jelas.Pasal 37Sufficiently clear.Article 37Cukup jelas.Pasal 38Sufficiently clear.Article 38Cukup jelas.Pasal 39Sufficiently clear.Article 39Cukup jelas.Pasal 40Sufficiently clear.Article 40Page 25
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