Journal of Tax Law and Policy
Vol. 3 No. 3 (2024): Journal of Tax Law and Policy

OPTIMAL TAX INVESTIGATION BASED ON THE RECOVERY OF STATE REVENUE LOSSES

Widodo, Wahyu (Unknown)
Darmawan, Rizki Piet (Unknown)

Article Info

Publish Date
30 Dec 2024

Abstract

This study investigates the optimal implementation of tax crime investigations aimed at safeguarding the state’s revenue interests. It emphasizes that the recovery of losses to state revenue must be the primary focus in tax crime investigations, in line with the principles of restorative justice. The study uses a normative legal approach grounded in statutory provisions, legal doctrines, and empirical data to address whether tax investigations in Indonesia reflect restorative objectives and what guiding principles may enhance their effectiveness

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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, ...