BUSINESS CRIMES IN THE FIELD OF TAXATION

Siti Holija Harahap

Abstract


Tax is a source of state revenue that has a significant contribution so that the source of tax revenue becomes a mainstay for national development. Taxes can be one of the instruments for the government to measure how much public awareness is to pay taxes or fund state administration and measure the value of people's real income and welfare. Criminal law in an effort to tackle crime in the field of taxation is to create coherence in the applied criminal law policies whose impact will not make it difficult for law enforcement officials to apply them in tax legislation. The imperative elements contained in the tax law, want to set forth a principle that the use of criminal sanctions should still pay attention to the principle of subsidiarity. In a sense, a new type of punishment that is more severe is used if other types of criminal sanctions that are lighter are deemed inappropriate or unable to support the achievement of the objective of punishment.

Full Text:

PDF

References


Brotodiharjo, S. (2013). Pengantar Ilmu Hukum Pajak, Bandung: Rafika Aditama.

Conklin, J. E. (1977). Illegal But Not Criminal; Business Crime in America, Prentice Hall, Inc. Englewood Cliffs.

Hasibuan, Sarah, Ablisar, M., Marlina, M., & Barus, U. M. (2015). Asas Ultimum Remedium Dalam Penerapan Sanksi Pidana Terhadap Tindak Pidana Perpajakan oleh Wajib Pajak. USU Law Journal, 3(2).

Koto, I. (2021). Perlindungan Hukum Terhadap Korban Tindak Pidana Terorisme, Proceding Seminar Nasional Kewirausahaan, 2 (1).

Koto. I. (2020). “Review Of Criminal Law On The Consumption Of Food And Drug Containing Narcotics And Psychotropics (Analysis Of Decision NO. 17 K/MIL/2016), International Proceeding Of Law & Economics.

Koto, I. (2022). Kebijakan Hukum Terhadap Perbuatan Penggunan Merek Yang Sama Pada Pokoknya, SANKSI: Seminar Nasional Hukum, Sosial dan Ekonomi.

Munawir S. (2017). Pokok-pokok Perpajakan, Yogyakarta: Liberty.

Rahardjo, S. (1986). Ilmu Hukum. Bandung: alumni.

Rahimah & Koto, I. (2022). Implications of Parenting Patterns in the Development of Early Childhood Social Attitudes. IJRS: International Journal Reglement & Society, 3 (2).

Robintan, S. (2001). Otopsi Kejahatan Bisnis, Jakarta: Pusat Studi Hukum Bisnis Fakultas Hukum Universitas Pelita Harapan Karawaci.

Saidi, M. D., & Djafar, E. M. (2012). Kejahatan Di Bidang Perpajakan. Jakarta: Raja Grafindo Persada

Subekti. (1996). Pokok-Pokok Hukum Perdata, Jakarta: Pembimbing Masa.




DOI: https://doi.org/10.3059/insis.v0i0.14293

DOI (PDF): https://doi.org/10.3059/insis.v0i0.14293.g8970

Refbacks

  • There are currently no refbacks.