{"version":"1.0","provider_name":"Ikatan Konsultan Pajak Indonesia","provider_url":"https:\/\/ikpi.or.id\/en","title":"Catat, Denda Pidana Pajak Tak Bisa Diganti Kurungan! - Ikatan Konsultan Pajak Indonesia","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"Wqlx6hOMux\"><a href=\"https:\/\/ikpi.or.id\/en\/catat-denda-pidana-pajak-tak-bisa-diganti-kurungan\/\">Catat, Denda Pidana Pajak Tak Bisa Diganti Kurungan!<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/ikpi.or.id\/en\/catat-denda-pidana-pajak-tak-bisa-diganti-kurungan\/embed\/#?secret=Wqlx6hOMux\" width=\"600\" height=\"338\" title=\"&#8220;Catat, Denda Pidana Pajak Tak Bisa Diganti Kurungan!&#8221; &#8212; Ikatan Konsultan Pajak Indonesia\" data-secret=\"Wqlx6hOMux\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(c,d){\"use strict\";var e=!1,o=!1;if(d.querySelector)if(c.addEventListener)e=!0;if(c.wp=c.wp||{},c.wp.receiveEmbedMessage);else if(c.wp.receiveEmbedMessage=function(e){var t=e.data;if(!t);else if(!(t.secret||t.message||t.value));else if(\/[^a-zA-Z0-9]\/.test(t.secret));else{for(var r,s,a,i=d.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),n=d.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),o=new RegExp(\"^https?:$\",\"i\"),l=0;l<n.length;l++)n[l].style.display=\"none\";for(l=0;l<i.length;l++)if(r=i[l],e.source!==r.contentWindow);else{if(r.removeAttribute(\"style\"),\"height\"===t.message){if(1e3<(s=parseInt(t.value,10)))s=1e3;else if(~~s<200)s=200;r.height=s}if(\"link\"===t.message)if(s=d.createElement(\"a\"),a=d.createElement(\"a\"),s.href=r.getAttribute(\"src\"),a.href=t.value,!o.test(a.protocol));else if(a.host===s.host)if(d.activeElement===r)c.top.location.href=t.value}}},e)c.addEventListener(\"message\",c.wp.receiveEmbedMessage,!1),d.addEventListener(\"DOMContentLoaded\",t,!1),c.addEventListener(\"load\",t,!1);function t(){if(o);else{o=!0;for(var e,t,r,s=-1!==navigator.appVersion.indexOf(\"MSIE 10\"),a=!!navigator.userAgent.match(\/Trident.*rv:11\\.\/),i=d.querySelectorAll(\"iframe.wp-embedded-content\"),n=0;n<i.length;n++){if(!(r=(t=i[n]).getAttribute(\"data-secret\")))r=Math.random().toString(36).substr(2,10),t.src+=\"#?secret=\"+r,t.setAttribute(\"data-secret\",r);if(s||a)(e=t.cloneNode(!0)).removeAttribute(\"security\"),t.parentNode.replaceChild(e,t);t.contentWindow.postMessage({message:\"ready\",secret:r},\"*\")}}}}(window,document);\n<\/script>","thumbnail_url":"https:\/\/ikpi.or.id\/wp-content\/uploads\/2026\/01\/img_3754.jpg","thumbnail_width":1320,"thumbnail_height":872,"description":"IKPI, Jakarta: Penegasan Mahkamah Agung melalui PERMA Nomor 3 Tahun 2025 juga membawa implikasi penting bagi strategi pembelaan dalam perkara pidana pajak. Dengan tidak dimungkinkannya penggantian denda dengan pidana kurungan, fokus pembuktian dan pembelaan bergeser pada kemampuan pelaku dalam memenuhi kewajiban finansial kepada negara.\u00a0 Pasal 17 PERMA menegaskan bahwa dalam perkara pidana pajak yang dilakukan [&hellip;]"}