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Nadya Frisca Delicia
Fakultas Hukum, Universitas Tarumanagara, Jakarta, Indonesia
Education Law, Crime, Criminology & Criminal Justice Physics Public Health Social Sciences

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Pertanggungjawaban Direksi Atas Tindak Pidana Perpajakan Ditinjau dari Doktrin Business Judgement Rule Nadya Frisca Delicia; Ariawan Gunadi
UNES Law Review Vol. 6 No. 2 (2023): UNES LAW REVIEW (Desember 2023)
Publisher : LPPM Universitas Ekasakti Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v6i2.1267

Abstract

Legislation in Indonesia is coercive and all-embracing. The tax sector is no exception. Both individuals and corporate entities have an obligation to pay taxes. As a taxpayer, it cannot be denied that there are opportunities to commit tax crimes. This article aims to analyze tax evasion as a means of tax crimes committed by company directors when viewed from the business judgment rule doctrine. This research uses normative juridical legal research by collecting secondary data. The results of this research show that directors can be held personally responsible if they are proven to have committed tax evasion on behalf of the company and cannot be protected by the business judgment rule doctrine.
Co-Authors Ariawan Gunadi