<![CDATA[Taxes are mandatory contributions by citizens as a source of state revenue. The Crime of Embezzlement is detrimental to state revenue. In law enforcement, tax crime payments accompanied by administrative sanctions can stop the investigation or be considered as a fine. In practice, not all taxpayers who commit criminal acts are able to pay off tax arrears and administrative sanctions. This study aims to examine the principles of certainty, justice, and legal utility for the payment of tax arrears paid with an amount that has not been met in the crime of tax evasion. The method used is a normative approach with a literature study of relevant laws and regulations and literature as well as a case study of tax evasion crimes by not submitting a notification letter and not paying taxes. The results of this study show that in the Mempawah District Court Decision Number 63/Pid.Sus/2025/Pn Mpw, the payment of tax arrears made by the corporate taxpayer defendant at the stage of the investigation of tax crimes is not counted as a payment of a fine as Article 44B paragraph (2c) of the HPP Law. It is concluded that the a quo decision has applied positive tax laws that reflect the principle of legal certainty, but this law enforcement ignores the principle of justice and the benefits of the payment, namely that the taxpayer does not get a reduction in the criminal fines imposed on him and the state does not get the recovery of state revenue losses as the purpose of law enforcement in the field of taxation.]]>
