KEBIJAKAN KRIMINAL DALAM PENANGGULANGAN TINDAK PIDANA PERPAJAKAN

JAYANTO, M. and Achmad, Ruben and Ridwan, Ridwan (2019) KEBIJAKAN KRIMINAL DALAM PENANGGULANGAN TINDAK PIDANA PERPAJAKAN. Master thesis, Sriwijaya University.

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Abstract

Taxes are the obligation of the public to pay part of their income to the state in the form of taxes, the basis of tax collection contained in article 23A of the 1945 Constitution of the Republic of Indonesia contains state financial rules that cover the budget, the state currency and tax regulations. Compliance with taxation means obligations that must be carried out by each taxpayer, so that if it is not obeyed, it can be subject to legal sanctions both administrative and criminal sanctions. Tax crime is closely related to the application of tax law to direct tax officials, taxpayers, tax officials or other parties to comply with the provisions of tax legislation. The emergence of crime in the field of taxation is based on the rules or rules of tax law that seek to distinguish between negligence and intentionality, but the difference depends on the intentions incurred by the perpetrators when carrying out their respective duties and responsibilities. Compliance with taxation means obligations that must be carried out by each taxpayer, so that if it is not obeyed, it can be subject to legal sanctions both administrative and criminal sanctions. The formulation of criminal sanctions against criminal offenders in the field of taxation in the positive legal system in Indonesia is regulated in several provisions both in the third amendment Act to the Law on General Provisions and Tax Procedures, the Criminal Code Act, the Economic Criminal Act as well as the Corruption Eradication Act. So that it is considered necessary to analyze the crime policy handling tax crime, besides the factors that cause tax crime as well as the crime policy handling tax crime in the future.

Item Type:	Thesis (Master)
Uncontrolled Keywords:	Tax Crimes, Fiscus, Taxpayers.
Subjects:	K Law > K Law (General) > K5015.4-5350 Criminal law
Divisions:	02-Faculty of Law > 74101-Law (S2)
Depositing User:	Users 3320 not found.
Date Deposited:	25 Nov 2019 06:07
Last Modified:	25 Nov 2019 06:07
URI:	http://repository.unsri.ac.id/id/eprint/18158

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