CRIMINAL SANCTIONS AND THE POSITION OF CIVIL LAW IN TAX LAW

Authors

  • Hamdani Tjahjadi Student of Law Faculty of Pamulang University, South Tangerang City, Indonesia
  • Hanry Soegiharto Hogiono Student of Law Faculty of Pamulang University, South Tangerang City, Indonesia
  • Harry Barli Student of Law Faculty of Pamulang University, South Tangerang City, Indonesia

Abstract

ABSTRACT

Tax laws are a set of rules governing rights and obligations and relationships between taxpayers and the government as tax collectors. Taxes are enforced in almost everything countries in the world as the main source of state revenue. Taxes are held for the sake of sustainability country life. In Indonesia, taxes actually have 4 functions, namely the budget function, regulatory function, stability function, and income redistribution function.. The people as tax subjects are charged with the obligation to pay taxes accordingly with the conditions that apply. If it violates the provisions of the tax law, it can be terminated to acts against civil law or acts against criminal law.

Keywords: Tax Law, Civil Law, Criminal Law

Downloads

Published

2023-08-16

Issue

Vol. 2 No. 1 (2023)

Section

Articles