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: | http://repository.untar.ac.id/id/eprint/13533 |
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