THE PRINCIPLE OF ULTIMUM REMEDIUM IN CRIMINAL TAX MATTERS
This research examines various aspects related to tax violations in Indonesia, focusing on the legal regulations governing tax violations, corporate accountability in tax criminal actions, and the use of criminal sanctions as the ultimum remedium. This research employs a normative legal research me...
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| Format: | Article |
| Language: | English |
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Sekolah Tinggi Ilmu Hukum IBLAM
2023-09-01
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| Series: | IBLAM Law Review |
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| Online Access: | https://ejurnal.iblam.ac.id/IRL/index.php/ILR/article/view/193 |
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| _version_ | 1850262176121487360 |
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| author | Fikrotul Jadidah |
| author_facet | Fikrotul Jadidah |
| author_sort | Fikrotul Jadidah |
| collection | DOAJ |
| description |
This research examines various aspects related to tax violations in Indonesia, focusing on the legal regulations governing tax violations, corporate accountability in tax criminal actions, and the use of criminal sanctions as the ultimum remedium. This research employs a normative legal research method, referring to secondary data sources consisting of relevant primary and secondary legal materials. The findings of this study conclude that tax violations can be categorized into two groups, namely negligence and intentional violations, corporations can be held criminally accountable in cases of tax violations, and criminal sanctions in taxation are considered a last resort in tax enforcement. As recommendations, this research proposes the development of a tax amnesty policy, increased tax education and awareness, as well as regular audits and enhanced transparency in tax reporting as efforts to ensure better tax compliance.
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| format | Article |
| id | doaj-art-a2f96a00b720484b94855b87486f693e |
| institution | OA Journals |
| issn | 2775-4146 2775-3174 |
| language | English |
| publishDate | 2023-09-01 |
| publisher | Sekolah Tinggi Ilmu Hukum IBLAM |
| record_format | Article |
| series | IBLAM Law Review |
| spelling | doaj-art-a2f96a00b720484b94855b87486f693e2025-08-20T01:55:15ZengSekolah Tinggi Ilmu Hukum IBLAMIBLAM Law Review2775-41462775-31742023-09-013310.52249/ilr.v3i3.193THE PRINCIPLE OF ULTIMUM REMEDIUM IN CRIMINAL TAX MATTERSFikrotul Jadidah0Sekolah Tinggi Ilmu Hukum IBLAM This research examines various aspects related to tax violations in Indonesia, focusing on the legal regulations governing tax violations, corporate accountability in tax criminal actions, and the use of criminal sanctions as the ultimum remedium. This research employs a normative legal research method, referring to secondary data sources consisting of relevant primary and secondary legal materials. The findings of this study conclude that tax violations can be categorized into two groups, namely negligence and intentional violations, corporations can be held criminally accountable in cases of tax violations, and criminal sanctions in taxation are considered a last resort in tax enforcement. As recommendations, this research proposes the development of a tax amnesty policy, increased tax education and awareness, as well as regular audits and enhanced transparency in tax reporting as efforts to ensure better tax compliance. https://ejurnal.iblam.ac.id/IRL/index.php/ILR/article/view/193Criminal OffensesTax Law Taxpayer |
| spellingShingle | Fikrotul Jadidah THE PRINCIPLE OF ULTIMUM REMEDIUM IN CRIMINAL TAX MATTERS IBLAM Law Review Criminal Offenses Tax Law Taxpayer |
| title | THE PRINCIPLE OF ULTIMUM REMEDIUM IN CRIMINAL TAX MATTERS |
| title_full | THE PRINCIPLE OF ULTIMUM REMEDIUM IN CRIMINAL TAX MATTERS |
| title_fullStr | THE PRINCIPLE OF ULTIMUM REMEDIUM IN CRIMINAL TAX MATTERS |
| title_full_unstemmed | THE PRINCIPLE OF ULTIMUM REMEDIUM IN CRIMINAL TAX MATTERS |
| title_short | THE PRINCIPLE OF ULTIMUM REMEDIUM IN CRIMINAL TAX MATTERS |
| title_sort | principle of ultimum remedium in criminal tax matters |
| topic | Criminal Offenses Tax Law Taxpayer |
| url | https://ejurnal.iblam.ac.id/IRL/index.php/ILR/article/view/193 |
| work_keys_str_mv | AT fikrotuljadidah theprincipleofultimumremediumincriminaltaxmatters AT fikrotuljadidah principleofultimumremediumincriminaltaxmatters |