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All Journal Jurnal Hukum Lex Generalis
Widodo, Kartika Youri
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Law, Crime, Criminology & Criminal Justice

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Dualisme Pengaturan Sanksi terhadap Wajib Pajak Berdasarkan Undang-Undang Ketentuan dan Tata Cara Umum Perpajakan Kusuma, Ariska Cesar Divian Candra; Widodo, Kartika Youri
Jurnal Hukum Lex Generalis Vol 6 No 7 (2025): Tema Hukum Pidana
Publisher : CV Rewang Rencang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56370/jhlg.v6i7.1265

Abstract

Indonesia’s taxation system faces regulatory dualism in imposing sanctions, involving both administrative and criminal measures under the Law on General Provisions and Tax Procedures (UU KUP), which may expose taxpayers to double jeopardy. Adopting a normative legal approach, this study examines the normative gaps in defining state revenue losses and highlights the legal uncertainty in delineating administrative violations from criminal offenses. The current framework risks overcriminalization and undermines the principle of ultimum remedium. This paper advocates for regulatory reform by clarifying the parameters of state losses and applying the una via principle to ensure legal certainty and proportional sanction enforcement.
Co-Authors Kusuma, Ariska Cesar Divian Candra