Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal Nagari Law Review
Chessa Ario Jani Purnomo
Universitas Indonesia
Law, Crime, Criminology & Criminal Justice

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

Found 1 Documents
Search

 1 
Policy Implementation Process and its Component on Tax Crime Investigation Boundary to Promote an Optimal Tax Revenue: A Literature Review Chessa Ario Jani Purnomo; Gunadi Gunadi
Nagari Law Review Vol 6 No 2 (2023): Nagari Law Review
Publisher : Faculty of Law, Andalas University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/nalrev.v.6.i.2.p.72-85.2023

Abstract

Implementation of the policy to terminate a crime investigations in tax offenses through an administrative mechanisme is emphasizing the governance: responsibility for decision-making, accountability, supervision, and cooperation among domestic institutions. The research methodology employed in this article is a literature review. This article presents research data in the form of studies of policy implementation and authoritative documents such as laws and regulations, court decisions, and strategic plans of the tax authorities about tax criminal investigations. This article argues that several components must be considered in the policy implementation process associated with the mechanism for terminating tax criminal investigations, namely context, policy focus lens, innovation, levers of influence, facilitator or inhibitor, impact, policy actor, or leader of policy implementation. The results of this article's literature review indicate that the implementation of the policy of ending tax criminal investigations necessitates renewal of tax policy (PMK Number 55/PMK.03/2016) to support optimal tax revenue, including arrangements for working relations between the Ministry of Finance of the Republic of Indonesia and the Attorney General of the Republic of Indonesia, regulations delegating decision-making authority, and standard services at the request of tax authorities.
Co-Authors Gunadi Gunadi Gunadi Gunadi