ARCHIVES
VOL. 9, ISSUE 5 (2023)
Criminal policy in efforts to overcome tax crimes in Indonesia
Authors
Hanuring Ayu Ardhani Putri
Abstract
Criminal policy does not
mean much if the social policy or development policy itself actually gives rise
to criminogenic and victimogenic factors. When viewed from a criminal policy
perspective, the strategic problem that must be addressed is dealing directly
or indirectly with social problems or conditions that can give rise to crime.
One of the crimes that must be addressed is crime in the field of taxation. Tax
crimes are closely related to the implementation of tax law to direct tax
officers, taxpayers, tax officials, or other parties to comply with the
provisions of tax laws. This matter is based on the fact that tax law cannot
provide benefits if the parties in their position as stakeholders do not have a
sense of justice in carrying out their respective legal duties and obligations.
Based on the background above, the author formulates several problems, namely
the role of criminal policy in overcoming tax crimes, and regulating the
relationship between criminal acts in the field of taxation and general crimes
or special crimes using a normative juridical approach method, namely legal
research carried out using how to research library materials or secondary data
as basic material for research by conducting searches on regulations and
literature related to the problem being researched. The research results show
that law enforcement officers in the field of taxation must be qualified in the
context of administrative law enforcement or criminal law enforcement. Tax
crimes committed by taxpayers are divided into violations and crimes.
Download
Pages:104-108
How to cite this article:
Hanuring Ayu Ardhani Putri "Criminal policy in efforts to overcome tax crimes in Indonesia". International Journal of Law, Vol 9, Issue 5, 2023, Pages 104-108
Download Author Certificate
Please enter the email address corresponding to this article submission to download your certificate.