JURIDICAL ANALYSIS OF TAX CRIME (Case Study Judgment No : 268/Pid.B/2020/PN.SBY)

Asep Rosyidin Kanny; Vera Rimbawani Sushanty

doi:10.30736/ji.v10i2.155

Authors

Asep Rosyidin Kanny Faculty of Law, Universitas Bhayangkara Surabaya
Vera Rimbawani Sushanty Faculty of Law, Universitas Bhayangkara Surabaya

DOI:

https://doi.org/10.30736/ji.v10i2.155

Keywords:

Tax Crime, Tax Evasion, Concursus Idealis, Criminal Law Enforcement.

Abstract

Abstract

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Taxes are the main source of national revenue, with a portion of approximately 83% of the total sources of national revenue for the Republic of Indonesia. No one is really willing to pay taxes, especially because the taxpayers receive no direct counter compensation for spending their money to pay the tax. So it is necessary to enforce the criminal tax law so that taxpayers are obedient in fulfilling their tax obligations. Tax crime are regulated in the Act on General Provisions and Tax Procedures.

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