International Journal of Society and Law
Vol. 3 No. 2 (2025): Agust 2025

LEGAL RESPONSIBILITY FOR PERPETRATORS OF TAX CRIMES BASED ON THE CORRUPTION CRIMINAL ACTS LAW

Rahmayanti (Unknown)
Chairuni Nasution (Unknown)
alfriz hutabarat (Unknown)



Article Info

Publish Date
07 Jul 2025

Abstract

Eradication corruption is one of priority main in effort create clean and accountable government . Enforcement law in case taxation become an integral part of more effort wide For build integrity government . The methods used is descriptive analytical with type study law normative , as well as approach studies library . Data sources include material primary, secondary and tertiary law , processed use analysis qualitative . Research show existence relatedness close between act criminal taxation and corruption , where the weakness accountability law can create gap for practice corruption . With matter the enforcement strict and transparent law required For increase accountability perpetrator act criminal corruption and also irregularities in context taxation that is not seldom each other related . Collaboration between agency government and society are very important in supervise and eradicate practice corruption in the field taxation . In conclusion , strengthening accountability law perpetrator act criminal taxation is step crucial in effort eradication corruption in Indonesia, so that capable create system more taxation fair and effective . Improvement accountability taxation correlated direct with effort eradication more corruption effective .

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Journal Info

Abbrev

IJSL

Publisher

Subject

Law, Crime, Criminology & Criminal Justice Other

Description

International Journal of Society and Law is a journal that explores important issues in the field of law and society at the international level. This journal provides a platform for a variety of research and analysis related to the interaction between law and social dynamics in global society. ...