[ABSTRAK
Perusahaan multinasional yang melakukan tindak pidana penghindaranpajak termasuk dalam ruanglingkup hukum pidana administrasi atauadministrative penal law dimana perundang-undangan pajak yang berkategoriperaturan administratif selain memuat sanksi administrasi juga memuat sanksipidana. Beberapa bentuk tindak pidana penghindaran pajak yang dilakukan olehperusahaan multinasional sebagai wajib pajak antara lain : tindak pidana suratpemberitahuan (SPT), tindak pidana nomor pokok wajib pajak (NPWP), tindakpidana pembukuan dan tindak pidana penghindaran pajak berupa tidakmenyetorkan pajak yang telah dipungut. Perusahaan multinasional menggunakanteknik penghindaran seperti controlled foreign corporation, thin capitalization,transfer pricing dan thin capitalization serta merger perusahaan dimana bertujuanuntuk meminimalisir atau menghilangkan kewajiban membayar pajak. Terdapatbeberapa ketentuan pidana pajak di Indonesia yang diberlakukan seperti UUKetentuan Umum dan Tata Cara Perpajakan, UU Bea Materai, UU PenagihanPajak Dengan Surat Paksa, UU Pajak Daerah dan Retribusi Daerah. Ketentuanpidana dalam administrasi pajak diterapkan pula di Malaysia, Vietnam, AfrikaSelatan dan Jerman serta Nigeria melalui Companies Tax Act 2007 yang telahsecara tegas korporasi atau perusahaan multinasional sebagai pelaku tindak pidanapenghindaran pajak. Konsep pertanggungjawaban pidana wajib pajak badandalam undang-undang pajak Malaysia dan Nigeria perlu diadopsi ke dalamundang-undang pajak Indonesia agar mampu mempertanggungjawabkan pidanaperusahaan multinasional dalam tindak pidana penghindaran pajak. Sarana nonpenalyaitu perlunya dibangun good corporate governance, perlunyaekstentifikasi pajak dan diadakannya perjanjian perpajakaan atau tax treaty.Upaya pembebanan pertanggungjawaban pidana bagi perusahaan multinasionalterdapat beberapa variasi atau sistem yang dianut dibeberapa negara. Di Indonesiapembebanan pertanggungjawaban pidana masih kepada pengurus perusahaanmultinasional yang beroperasi di Indonesia. Berbeda dengan kasus-kasuspenghindaran pajak yang terjadi dibeberapa negara lainnya yang telahmembebankan pidana kepada perusahaan multinasional sebagai pelaku tindakpidana penghindaran pajak. Pembebanan pertanggungjawaban pidana perlumemperhatikan cakupan yurisdiksi hukum pidana dan masih lebih diutamakannyapenyelesaian secara administratif dibandingkan jalur pidana dalam perkara pajakoleh pemeriksa pajak.

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ABSTRACT
Multinational companies who commit the crime of tax evasion is includedin the scope of the administration of criminal law or administrative penal lawwhere tax legislation is categorized administrative regulations in addition to theadministrative sanctions load also contains criminal sanctions. Some forms ofcriminal acts committed tax evasion by multinational companies as a taxpayer,among others: the crime of a notice (SPT), the crime of tax identification number(TIN), the crime of bookkeeping and tax evasion a criminal offense in the form ofnot depositing tax has been levied , Multinational companies use avoidancetechniques such as controlled foreign corporation, thin capitalization, transferpricing and thin capitalization and mergers of companies which aim to minimizeor eliminate the obligation to pay taxes. There are several criminal provisionsimposed tax in Indonesia such as the Law on General Provisions and TaxProcedures, the Law on Stamp Duty, Tax Billing Act With Forced Letters, Law onRegional Tax and Retribution. Criminal provisions in tax administration appliedalso in Malaysia, Vietnam, South Africa and Germany and Nigeria through theCompanies Tax Act 2007, which has been explicitly corporation or multinationalcompanies as criminal tax evasion. The concept of criminal responsibility ofcorporate taxpayers in tax laws Malaysia and Nigeria need to be adopted intoIndonesian tax laws to be able to account for the criminal multinationals in thecriminal offense of tax evasion. Non-penal means that the need to build goodcorporate governance, the need for and the holding of ekstentifikasi tax treaties ortax treaty perpajakaan. Efforts imposition of criminal liability for multinationalcompanies there are a few variations or system adopted in some countries. InIndonesia, the imposition of criminal liability is to the management ofmultinational companies operating in Indonesia. Unlike the cases of tax evasionthat occurs in some other countries which already imposes criminal tomultinationals as criminal tax evasion. Imposition of criminal responsibility needsto pay attention to the jurisdiction of the scope of criminal law and is still morethan the administrative settlement Placed criminal path in the case of taxes by taxinspectors., Multinational companies who commit the crime of tax evasion is includedin the scope of the administration of criminal law or administrative penal lawwhere tax legislation is categorized administrative regulations in addition to theadministrative sanctions load also contains criminal sanctions. Some forms ofcriminal acts committed tax evasion by multinational companies as a taxpayer,among others: the crime of a notice (SPT), the crime of tax identification number(TIN), the crime of bookkeeping and tax evasion a criminal offense in the form ofnot depositing tax has been levied , Multinational companies use avoidancetechniques such as controlled foreign corporation, thin capitalization, transferpricing and thin capitalization and mergers of companies which aim to minimizeor eliminate the obligation to pay taxes. There are several criminal provisionsimposed tax in Indonesia such as the Law on General Provisions and TaxProcedures, the Law on Stamp Duty, Tax Billing Act With Forced Letters, Law onRegional Tax and Retribution. Criminal provisions in tax administration appliedalso in Malaysia, Vietnam, South Africa and Germany and Nigeria through theCompanies Tax Act 2007, which has been explicitly corporation or multinationalcompanies as criminal tax evasion. The concept of criminal responsibility ofcorporate taxpayers in tax laws Malaysia and Nigeria need to be adopted intoIndonesian tax laws to be able to account for the criminal multinationals in thecriminal offense of tax evasion. Non-penal means that the need to build goodcorporate governance, the need for and the holding of ekstentifikasi tax treaties ortax treaty perpajakaan. Efforts imposition of criminal liability for multinationalcompanies there are a few variations or system adopted in some countries. InIndonesia, the imposition of criminal liability is to the management ofmultinational companies operating in Indonesia. Unlike the cases of tax evasionthat occurs in some other countries which already imposes criminal tomultinationals as criminal tax evasion. Imposition of criminal responsibility needsto pay attention to the jurisdiction of the scope of criminal law and is still morethan the administrative settlement Placed criminal path in the case of taxes by taxinspectors.]