Tax Criminal Acts Which Damage To State Finance As Criminal Acts Of Corruption In Indonesia
Abstract
ABSTRACT
A crime in the field of taxation is an act that violates tax laws and regulations that causes losses to state finances where the perpetrator is threatened with criminal penalties. Criminal acts that can harm state finances or the country's economy should and should be categorized as a criminal act of corruption, as defined in the definition of criminal acts of corruption according to the law on the eradication of criminal acts of corruption. Problems, 1) How is criminal law enforcement in the tax sector, 2) Why can criminal acts in the tax sector be categorized as criminal acts of corruption. Based on the problems studied, the type of research is normative legal research methods. Normative legal research methods are carried out by examining existing library materials. The research conducted is also descriptive in nature. In the normative legal research method, there are three kinds of library materials used by the authors, namely: primary legal materials, secondary legal materials and tertiary legal materials. The results of the study show, first, the enforcement of criminal law in the field of taxation in Indonesia is currently carried out based on laws and regulations in the field of taxation that apply as a Special Law (Lex Specialist) in the field of Taxation, but if not sufficiently regulated in laws and regulations in the field of taxation , then the provisions stipulated in the Criminal Code as General Law (Lex Generalis) are applied based on Article 103 of the Criminal Code (KUHP), secondly, Tax crimes can be categorized as corruption, due to the characteristics criminal acts in the tax sector are the same as criminal acts of corruption, in which both tax crimes and corruption crimes both harm state revenues, state finances or the country's economy.
Keywords: Tax, Tax Law, Tax Crime
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