Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal USU LAW JOURNAL
Sari Devi Tumanggor
Program Studi Magister Ilmu Hukum Fakultas Hukum Universitas Sumatera Utara
Law, Crime, Criminology & Criminal Justice

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PERTANGGUNGJAWABAN PIDANA PELAKU PENYALAHGUNAAN ATAS PENERIMAAN PEMBAYARAN PAJAK REKLAME BERJALAN MOBIL TANGKI BEREKLAME (Studi Putusan Pengadilan Tipikor Medan No.10/Pid.Sus.K/2014/PN.Mdn) Sari Devi Tumanggor; Alvi Syahrin; Madiasa Ablisar; Faisal Akbar Nasution
USU LAW JOURNAL Vol 5, No 3 (2017)
Publisher : Universitas Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (504.22 KB)

Abstract

ABSTRACT The state is responsible to keep the interests of its people in prosperity, security, defence and education in life. In performing the responsibility to bring it to reality, the state has its sources of revenue to rely on based on valid constitutional regulations. Tax as one of the state's or provinces' sources of revenue has an important role, and its successful accomplishment is the duty of the authorized tax officials. However, in fact there was a tax official who commited corruption by abusing his authority which then causes state's financial loss. How is the official's responsibility in justifying his act as the state's or province's official who had accepted tax-payment wihout depositing it into province's treasury. Key Word : Criminal responsibility, An abuser’s to accepting tax payment
Co-Authors Alvi Syahrin Faisal Akbar Nasution Madiasa Ablisar