Strengthening Tax Crime Regulation and Tax Crime Responsibility for Corporation in Indonesia

Eddy, Jhon and Rahayu, Mella Ismelina F Strengthening Tax Crime Regulation and Tax Crime Responsibility for Corporation in Indonesia. Strengthening Tax Crime Regulation and Tax Crime Responsibility for Corporation in Indonesia.

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Abstract

Through this paper, the authors will discuss the strengthening of tax
crime regulation and tax crime responsibility for corporation in
Indonesia. This topic starts from introducing the subject of tax crime,
whether the tax sanction can only be imposed on each person/human
or “natural resources” or the tax sanction can also be imposed on legal
entity or “legal person”, as well as a discussion about the types of tax
crimes which are regulated in Indonesian tax legislation. Subsequently,
the authors will also discuss about the notion of tax, tax crime, the
nature of tax crime sanctions, concepts and types of tax crime
responsibilities theories. The discussion will cover how tax crime
regulations are being practiced, the types of tax crime sanctions and
which tax crime responsibilities theories are being applied in
Indonesian tax legislation as well as how the application of the
imposition of tax crime sanctions (for corporations) that have been in
effect all this time. Finally, at the end of this paper, the authors will
provide some suggestions on how to strengthen the tax crime
regulations in tax legislation and amendments to the issue of tax crime
responsibilities for corporations in Indonesia.

Item Type:	Article
Subjects:	Penelitian > Fakultas Hukum
Divisions:	Fakultas Hukum > Ilmu Hukum
Depositing User:	Puskom untar untar
Date Deposited:	17 Dec 2020 03:02
Last Modified:	17 Dec 2020 03:02
URI:	https://repotest.untar.ac.id/id/eprint/13533

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