Jurnal Independent
Vol 10, No 1 (2022): Jurnal Independent

JURIDICAL ANALYSIS OF TAX CRIME (Case Study Judgment No : 268/Pid.B/2020/PN.SBY)

Asep Rosyidin Kanny (Faculty of Law, Universitas Bhayangkara Surabaya)
Vera Rimbawani Sushanty (Faculty of Law, Universitas Bhayangkara Surabaya)

Article Info

Publish Date
21 Mar 2022

Abstract

Abstract Taxes are the main source of national revenue, with a portion of approximately 83% of the total sources of national revenue for the Republic of Indonesia. No one is really willing to pay taxes, especially because the taxpayers receive no direct counter compensation for spending their money to pay the tax. So it is necessary to enforce the criminal tax law so that taxpayers are obedient in fulfilling their tax obligations. Tax crime are regulated in the Act on General Provisions and Tax Procedures.

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Journal Info
Jurnal Independent
Website

Abbrev

independent

Publisher

Universitas Islam Lamongan

Subject

Humanities Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

Description

The Jurnal Independet is a peer-reviewed academic journal focusing on the development of legal studies and practices in national and international contexts. It publishes scholarly articles, research findings, case studies, and critical analyses covering various fields of law, including ...