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All Journal The Indonesian Journal of International Clinical Legal Education Seminar Nasional Hukum Universitas Negeri Semarang Indonesian State Law Review (ISLRev) PATTIMURA Legal Journal Hukum dan Politik dalam Berbagai Perspektif The Indonesian Journal of International Clinical Legal Education Jurnal Hukum Statuta Indonesian State Law Review (ISLRev) Indonesian Journal of Advocacy and Legal Services Law Research Review Quarterly
Tri Sulistiyono
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Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Jurnal Hukum Statuta

 1 
BATASAN DAN MEKANISME PENERAPAN SANKSI PIDANA PERPAJAKAN DI INDONESIA DALAM PERSPEKTIF ASAS ULTIMUM REMEDIUM Safitri, Eka Ayu; Damayanti, Ratih; Sulistiyono, Tri
Jurnal Hukum Statuta Vol 4 No 3 (2025): Volume 4, Nomor 3, Agustus 2025
Publisher : Fakultas Hukum Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35586/jhs.v4i3.11160

Abstract

This study examines the limitations and mechanisms of the application of criminal sanctions against taxpayers who violate tax provisions in Indonesia, and evaluates the application of the ultimum remedium principle as the principle of "criminal sanctions as a last resort." Using a qualitative legal-normative approach with a descriptive-analytical method, data was collected through a documentation study of primary sources (Law 7/2021 in conjunction with Law 6/2023 concerning KUP, KUHAP, KUHP) and secondary sources (scientific journals 2020–2025, textbooks, DGT guidelines). Normative-dogmatic analysis reveals that the KUP Law explicitly separates administrative and criminal sanctions without setting a minimum loss threshold for criminal prosecution, so that tax officials tend to use criminal sanctions only for high-value cases. The legal-theoretical study explains that the ultimum remedium principle is accommodated through provisions such as Article 8 paragraph (3) and Article 44B of the KUP Law, but in practice it still encounters inconsistencies and broad discretion. Synthesis of findings indicates the need for quantitative guidelines for loss thresholds, reintegration of the “first-time offender” protocol, and harmonization of the Criminal Procedure Code with the principle of criminal subsidiarity. These recommendations are expected to strengthen the implementation of the ultimum remedium principle, ensuring that criminal sanctions are truly the last resort in enforcing fair and proportional tax law. Keywords: Taxation; Ultimum Remedium; Criminal Sanctions; KUP Law; Criminal Law
Co-Authors Afifah , Bayyinatun Aisyah Putri Arsya Andrian, Yasmine Putri Bayangsari Wedhatami Deswinta, Shinta Widi Dwi Pangestu Khoirunisa Faridhotun Ridho Gusthomi, Moh. Imam Iwan Sulistiyo Khoirunisa, Dwi Pangestu Kusumaningtyas, Oktaverina Masyita Isnadya Risky Salsabila Mayaka, Raphael Bertrand Muhammad Alif Prasetyowati, Noviandra Pratama Herry Herlambang Ratih Damayanti Resthiningsih, Lilies Ridwan Arifin Riska Alkadri, Riska Sabri, Ahmad Zaharuddin Sani Ahmad Safitri, Eka Ayu Salsabila, Masyita Isnadya Risky Suwinda Suwinda Wedhatami, Bayangsari Windiahsari, Windiahsari