Juridical Analysis of Tax Manipulation Performed by Pontianak City Entrepreneurs as a Corruption Crime in West Kalimantan Province

Gunawan, Gunawan and Santiago, Faisal (2022) Juridical Analysis of Tax Manipulation Performed by Pontianak City Entrepreneurs as a Corruption Crime in West Kalimantan Province. In: MIC 2021, 30 October 2021, Jakarta, Indonesia.

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Abstract

This study aims to answer problems regarding the application of criminal law principles to tax manipulation as a corruption crime in West Kalimantan Province, as well as whether tax manipulation can be qualified as a corruption crime. The research methodology used includes normative and sociological legal research with a literature study and field study approach. The elements in Article 3 of the Corruption Law are "every person with the aim of benefiting himself or another person, or a corporation, abuses the authority, opportunity or means available to him because of his position or position and can harm state finances. or the country's economy. The conclusion of this research is the description of Article by Article of the KUP Law and the Corruption Crime Act against the cases above, it can be understood that in the case of criminal acts in the field of taxation that are detrimental to state finances, both laws have the authority to resolve criminal acts in the field of taxation. which is detrimental to state finances;

Item Type: Conference or Workshop Item (Paper)
Uncontrolled Keywords: crime; corruption; tax manipulation
Subjects: H Social Sciences > H Social Sciences (General)
Depositing User: EAI Editor IV
Date Deposited: 30 Mar 2022 10:13
Last Modified: 30 Mar 2022 10:13
URI: https://eprints.eudl.eu/id/eprint/10157

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