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All Journal Pena Justisia: Media Komunikasi dan Kajian Hukum Proceeding International Seminar of Islamic Studies
Harahap, Siti Holija
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Religion Arts Astronomy Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Mathematics Physics Other

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BUSINESS CRIMES IN THE FIELD OF TAXATION Harahap, Siti Holija
Proceeding International Seminar of Islamic Studies INSIS 5 (March 2023)
Publisher : Proceeding International Seminar of Islamic Studies

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Abstract

Tax is a source of state revenue that has a significant contribution so that the source of tax revenue becomes a mainstay for national development. Taxes can be one of the instruments for the government to measure how much public awareness is to pay taxes or fund state administration and measure the value of people's real income and welfare. Criminal law in an effort to tackle crime in the field of taxation is to create coherence in the applied criminal law policies whose impact will not make it difficult for law enforcement officials to apply them in tax legislation. The imperative elements contained in the tax law, want to set forth a principle that the use of criminal sanctions should still pay attention to the principle of subsidiarity. In a sense, a new type of punishment that is more severe is used if other types of criminal sanctions that are lighter are deemed inappropriate or unable to support the achievement of the objective of punishment.
Reconstruction of Tax Case Investigations to Avoid Business Crimes Based on Legal Certainty Harahap, Siti Holija; Mansar, Adi; Eddy, Triono
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 23 No. 2 (2024): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

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Abstract

Based on the tax revenue report submitted by the Minister of Finance, it is necessary to improve professionalism in managing state finances, especially when related to taxation. In addition to professionalism, supervision also needs to be improved, both preventive and repressive, to prevent deviations or abuse of office in managing state finances, especially related to tax management. The criminal law policy in the field of taxation in the future should be in line with the principle of criminal taxation, "that criminal sanctions in taxation are Ultimum Remidium, meaning that in enforcing violations of tax law, administrative sanctions are prioritized, while the application of criminal sanctions is carried out if the methods used are no longer effective in making Taxpayers comply with tax provisions. The form of handling criminal acts in the field of taxation by the Directorate General of Taxes in the future developments is intended to change criminal taxation as a general act that is included as an independent crime (independent crimes), it should be done carefully and thought out carefully, it may be able to increase state revenue from the tax sector effectively and efficiently, but it can disrupt the aspect of legal justice for taxpayers and at the same time the legal rights of Taxpayers (society) as a whole. This is because the use of funds sourced from Taxpayer funds is not effective and efficient in achieving the desired development goals
Co-Authors Adi Mansar Triono Eddy