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All Journal Indonesian Journal of Law and Justice
Sibarani, Andrew
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Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Criminal Law Policy In The Application of Restorative Justice Principles In Tax Criminal Investigations Sibarani, Andrew; Manullang, Herlina; Esther, July
Indonesian Journal of Law and Justice Vol. 2 No. 2 (2024): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/ijlj.v2i2.3448

Abstract

Tax law is a powerful tool to force taxpayers to comply with their tax obligations. This research uses descriptive analysis that describes the applicable laws and regulations related to criminal law policies in the application of the principle of restorative justice in tax criminal investigations. The purpose of tax audit is as a law enforcement effort by the Directorate General of Taxes (DGT) against taxpayers in carrying out tax obligations, which is based on the ultimum remedium principle that prioritizes administrative sanctions before criminal sanctions. It is expected that the tax education initiative will be able to improve the quality and effectiveness of tax education activities.
Co-Authors Esther, July Herlina Manullang