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All Journal Pena Justisia: Media Komunikasi dan Kajian Hukum Jurnal Ilmiah Raad Kertha Aktual Justice Jurnal Yustitia Innovative: Journal Of Social Science Research Vyavahara Duta
Laksmi Dewi, Cokorde Istri Dian
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Religion Humanities Computer Science & IT Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Jurnal Ilmiah Raad Kertha

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TINJAUAN YURIDIS TINDAK PIDANA FISKAL DALAM HUKUM PAJAK DI INDONESIA Wulan Dewi, Ni Luh Putu Mas Arya; Trisna Dewi, Putu Eka; Laksmi Dewi, Cokorde Istri Dian
Jurnal Ilmiah Raad Kertha Vol 8, No 1 (2025)
Publisher : Universitas Mahendradatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47532/jirk.v8i1.1268

Abstract

–Tax law must provide strict legal guarantees and justice, both for the state as the tax collector (fiscus) and for the people as taxpayers. Tax crimes in a country cannot be avoided. One of the tax crimes is fiscal crime. The approach method used in this legal research is normative juridical. This is done by analyzing primary legal materials, secondary legal materials and tertiary legal materials using normative and qualitative juridical analysis, then arranged systematically. Tax crimes are also referred to as crimes in the economic sector because taxation is related to income and expenditure that affect the economy in general. Tax crimes can harm the state financially, disrupt the economy, and hinder national development. The government can set sanctions for taxpayers who do not pay taxes or deliberately refuse to pay taxes.
Co-Authors Andayani Citra, Made Emy Ary Widiani, Ni Luh Gede Nita Candra Yoga, I Komang Gede Bisma Darmawan, Gede Ari Dewi Bunga, Dewi Dwiana, I Gede Feldika I Wayan Putu Sucana Aryana, I Wayan Putu Sucana KARYOTO, KARYOTO Mukaromah, Dwi Asri PRATHAMA, ANAK AGUNG GEDE AGUNG INDRA Putu Eka Trisna Dewi, Putu Eka Rama Mahadewa, Dewa Gede Sukawinata, I Gusti Ngurah Anom Wulan Dewi, Ni Luh Putu Mas Arya Yogi Arthani, Ni Luh Gede Yogiswara W, I Gede Mahatma