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Nursyami, Ima
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Law, Crime, Criminology & Criminal Justice

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Enforcement of Criminal Tax Law in Indonesian Court Decisions Nursyami, Ima; Jamaludin, Ahmad; Syah, M Kautsar Thariq; Rashid, Muhammad Hafiy Bin Abdul
RechtIdee Vol 20, No 2 (2025): DECEMBER
Publisher : Trunojoyo Madura University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/ri.v20i2.31717

Abstract

This study seeks to illustrate how the mechanism for enforcing tax criminal law is applied at the judicial level, from the evidentiary process and the application of the elements of the offense to the basis for criminal punishment for taxpayers or related parties who commit acts of tax avoidance or evasion. This study uses a normative juridical method by analyzing court decisions, legislation, tax law literature, and economic criminal law doctrine. The results show that the courts apply positive legal constructions relatively consistently, including in assessing the fulfillment of the elements of intent, the existence of an unlawful act, and the resulting state losses. The judge's considerations also demonstrate the application of the ultimum remedium principle, which characterizes tax criminal law: criminal punishment as a last resort after administrative instruments and sanctions are ineffective. Nevertheless, this study identified several issues related to the consistency of legal arguments, the proportionality of criminal penalties, and the sufficiency of evidence that should be addressed. This research is expected to contribute to criminal law enforcement in the tax sector and to provide policymakers with an opportunity to evaluate how to build a more transparent, accountable, and effective tax system.
Co-Authors Ahmad Jamaludin Rashid, Muhammad Hafiy Bin Abdul Syah, M Kautsar Thariq