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All Journal Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora
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Universitas Jambi
Religion Humanities Economics, Econometrics & Finance Education Social Sciences

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Pengaturan Sanksi Pidana terhadap Pengemplang Pajak Perspektif Kepastian Hukum Paini; Sahuri Lasmadi; Elly Sudarti
Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Vol. 12 No. 1 (2026): Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/alwatzikhoebillah.v12i1.5167

Abstract

This study aims to analyze the regulation of criminal sanctions against tax evaders from the perspective of legal certainty and to formulate future criminal law policies that are more effective in protecting state revenue. This research employs a normative juridical method with conceptual, statutory, and case approaches, relying on primary, secondary, and tertiary legal materials analyzed through inventory, systematization, and interpretation techniques. The findings indicate that the regulation of criminal sanctions in Indonesian tax law still faces issues of normative ambiguity, particularly in distinguishing between administrative violations and criminal offenses, as well as the absence of explicit regulation on tax avoidance practices. Furthermore, the application of the ultimum remedium principle weakens the deterrent effect, as administrative settlements are prioritized over criminal enforcement. This condition results in suboptimal protection of state revenue and undermines legal certainty. Therefore, a reformulation of tax criminal law policy is necessary to clarify legal norms, strengthen the repressive function of criminal sanctions, and ensure consistent law enforcement to support fiscal stability.
Co-Authors Elly Sudarti Sahuri Lasmadi