Taxation Criminal Acts Committed by Taxpayers and Related to Sustainable Development in Indonesia

Hasibuan, B M and Sofian, A (2019) Taxation Criminal Acts Committed by Taxpayers and Related to Sustainable Development in Indonesia. In: WOMELA-GG 2019, 26 January 2019, Medan, Indonesia.

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Abstract

Tax is one of sources of national income which contributes about 70% of the total state revenue. Taxes are also a source of income to support sustainable development. Unfortunately, about 2,000 legal entities/foreign investment companies have committed taxation criminal acts which are categorized as a tax evasion with various moduses for ten years. This causes Indonesia to lose state revenue about 100 trillion rupiahs. The research question is: What are the forms of taxation criminal acts which are regulated in Law Number 16 Year 2009 on General Provisions and Tax Procedures as a positive law in Indonesia? The formulation of the offense in the law is weak because it does not differentiate sanctions for an individual and a legal entity as a taxpayer. The authors suggest that the law should give different interpretations of crimes committed by an individual and crimes committed by a legal entity. In this context, an additional punishment must be imposed on a legal entity or a foreign investment company which commits a taxation criminal act that it will not cause financial loss to the state revenue.

Item Type: Conference or Workshop Item (Paper)
Uncontrolled Keywords: tax criminal law
Subjects: H Social Sciences > H Social Sciences (General)
Depositing User: EAI Editor IV
Date Deposited: 22 Nov 2021 12:40
Last Modified: 22 Nov 2021 12:40
URI: https://eprints.eudl.eu/id/eprint/8523

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