Bestuur
Vol 10, No 2 (2022): Bestuur

Rethinking Criminal Law Policies in Taxation to Overcome Tax Violations

Bambang Ali Kusumo (Faculty of Law, Universitas Slamet Riyadi Surakarta)
Siti Marwiyah (Faculty of Law, Universitas Dr Soetomo, Surabaya)
Nur Rohim Yunus (Department of Constitutional Law, Gosudarstvennyy Universitet Upravleniya, Moscow)

Article Info

Publish Date
20 Dec 2022

Abstract

Taxes are the largest source of state revenue for Indonesia's development, but the tax compliance rate of Indonesians is still low. This study aims to analyze issues related to rethinking criminal law policies in taxation to overcome tax violations. This is normative legal research that uses statutory and comparative approaches. The results of the study show that criminal acts in the field of taxation are included in criminal acts in the field of administrative law, which is known to be simple and flexible in law enforcement as long as the purpose of the law is achieved, namely that taxpayers are willing to pay taxes according to their obligations.

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Journal Info
Bestuur
Website

Abbrev

bestuur

Publisher

Universitas Sebelas Maret

Subject

Humanities Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

Description

The focus of BESTUUR is publishing the manuscript of outcome study, and conceptual ideas which specific in the sector of Administrative Law. BESTUUR aims to provide a forum for lectures and researchers on applied law science to publish the original articles. The scope of BESTUUR interested in topics ...