<![CDATA[Based on the tax revenue report submitted by the Minister of Finance, it is necessary to improve professionalism in managing state finances, especially when related to taxation. In addition to professionalism, supervision also needs to be improved, both preventive and repressive, to prevent deviations or abuse of office in managing state finances, especially related to tax management. The criminal law policy in the field of taxation in the future should be in line with the principle of criminal taxation, "that criminal sanctions in taxation are Ultimum Remidium, meaning that in enforcing violations of tax law, administrative sanctions are prioritized, while the application of criminal sanctions is carried out if the methods used are no longer effective in making Taxpayers comply with tax provisions. The form of handling criminal acts in the field of taxation by the Directorate General of Taxes in the future developments is intended to change criminal taxation as a general act that is included as an independent crime (independent crimes), it should be done carefully and thought out carefully, it may be able to increase state revenue from the tax sector effectively and efficiently, but it can disrupt the aspect of legal justice for taxpayers and at the same time the legal rights of Taxpayers (society) as a whole. This is because the use of funds sourced from Taxpayer funds is not effective and efficient in achieving the desired development goals]]>
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