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Hartanto
Universitas Widya Mataram
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Journal : Res Nullius Law Journal

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Criminal Sanctions in Indonesian Taxation Law: Re-Evaluating Proportionality and Legal Certainty Hartanto, Hartanto; Wahyandono, Matheas Prihargo
Res Nullius Law Journal Vol. 7 No. 2 (2025): Volume 7 No. 2 Juli 2025
Publisher : Fakultas Hukum Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/rnlj.v7i2.12749

Abstract

  This study examines the implementation of criminal law policy within the field of taxation, with a particular emphasis on the application of the ultimum remedium principle and the implications of the repeal of Article 13A of the Law on General Provisions and Tax Procedures (UU KUP). In this context, taxation is understood as an integral part of criminal legal policy and the enforcement of law concerning tax-related offences that carry criminal consequences. The study aims to provide policy recommendations for relevant stakeholders in designing criminal enforcement strategies in taxation, ensuring that the ultimum remedium principle remains the central reference for maintaining proportionality and justice. The research employs a normative juridical approach, focusing on regulatory analysis and the examination of legal arguments regarding the impact of Article 13A’s removal on the direction of tax criminal law policy. The findings highlight that the presence of the ultimum remedium principle in tax law is essential to ensuring a balance between state interests and the protection of taxpayers' rights. The repeal of Article 13A may give rise to new dynamics in the practice of tax criminal enforcement, particularly in shaping enforcement strategies that are responsive to current socio-economic conditions
Co-Authors Ababil, Muhamad Afghan Agus Santoso Aida Dewi Alia Cahya Hakimi Alifah Herawati Alimpeev, Daniil Anwar Hidayatulloh, Bagus Arvita Hastarini Arvita Hastarini Bagus Anwar Hidayatulloh Bambang Tri Bawono Budiarto, Djoko Cahyono Cahyono Chrisjanto, Edy Cunduk Wasiati Dianawati Lega Dista Amelia Sontana Dista Amelia Sontana Djoko Budiarto Dwi Astuti Dwi Astuti Edginio, Carolus Evan Putra Edy Chrisjanto Edy Chrisjanto Elza Qorina Pangestika Elza Qorina Pangestika Erna Tri Rusmala Ratnawati Faizah Nada Mutiara, Faizah Nada Mutiara Fifink Praiseda Alviolit Fifink Praiseda Alviolita Fifink Praiseda Alviolita Fithrian Luthfan, Gusti Fadhil Guru, Geronsius Arinto Hartanto Hyronimus Rhiti Jatmiko, sigit Kadir, Syukron Abdul Kelik Endro Suryono Kurniyati, Nany Noor Kusumawiranti, Retno Lega, Dianawati Linda Dewi Rahayu Malkhi, Yusuf Muhamad Rusdi Muhammad Dendy Alfariski Murdomo Murdomo Murdomo, Murdomo Nany Boor Kurniyati Nany Noor Kurniyati Nidya Tajsgoani Noferani, Rudad Nurahman, Adiansyah Praiseda , Fifink Alviolita Putri, Wulan Julianti Qorina Pangestika, Elza Rhiti, Hyronimus Rininta Rininta Rininta Rininta Roni Sulistyanto Luhukay, Roni Sulistyanto Said Munawar Said Munawar Samsul Bahri Saputri, Devita Sri Buwono, Sapto Wahyu Sudiyana Susanto Susanto Suyatno Suyatno Syafiqurrohman Syafiqurrohman Syakdiah Syakdiah, Syakdiah Tampubolon, Steven Paulus Hamonangan Triatmojo, Puguh Vicki Dwi Purnomo Vicki Dwi Purnomo Wahyandono, Matheas Prihargo Wahyuningtyas , Emy Wahyuningtyas, Emy Wantara Wantara Wilda Meutia Syafiina, Cut Yosa Pratikta, Fairus Yosua Richard Y