LAW ENFORCEMENT IN TAX CRIMES

Abstract

Although tax law is classified as state administrative law, it is strengthened by the regulation of criminal provisions in the Taxation Law. The placement of criminal provisions in tax law, gives birth to a criminalization process in the tax sector which is closely related to the politics of criminal law that determines the choice, direction and implementation of criminal law. Law enforcement that does not only include criminal penalties that are of a suffering nature but also actions. Dogmatically, criminal penalties are seen as retribution or retaliation for the perpetrator's mistakes while actions are intended to protect the community from crimes committed by the perpetrator. The imposition of criminal sanctions such as this is expected to build an early warning system for perpetrators of tax crimes, and can provide a deterrent effect with the severity of the sanctions given. To maintain state revenue, the formulation of criminal fines for perpetrators of tax crimes becomes the main witness (premum remedium), while imprisonment is formulated as a sanction that is ultimatum remedium (ultimate weapon)