Journal of Tax Law and Policy
Vol. 2 No. 1 (2023): Journal of Tax Law and Policy

THE DOCTRINE OF CAUSALITY IN CRIMINAL LAW IN THE FIELD OF TAXATION IN INDONESIA

Hartanto, Anton (Unknown)

Article Info

Publish Date
30 Apr 2023

Abstract

The complexity of tax evasion and the unregulated causality doctrine in the law (KUHP) and tax law show the need and urgency to answer the problem of the ideal criminal concept in the field of taxation in the future. The analysis and discussion concluded that the ideal concept in handling complex criminal offenses in the field of taxation could be done by regulating the teaching of causality and its modification. The adoption of the doctrine of causality and its modification in the criminal provisions in the field of taxation can provide a guarantee of criminal liability in the field of taxation to any person who has actually caused a certain result prohibited in tax crimes. One of them is by considering the existence of novus actus interveniens.

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Journal Info
Journal of Tax Law and Policy
Website

Abbrev

jtlp

Publisher

Scientia Integritas Utama

Subject

Humanities Law, Crime, Criminology & Criminal Justice Social Sciences

Description

Journal of Tax Law and Policy is a comprehensive critical analysis and research on all tax issues with legal and policy relevance, from both direct and indirect taxes in countries around the world. The Journal aims are to bridge the worlds of both theory and practice by targeting scholars, ...