Law Enforcement on Taxation Through Non Litigation Mechanism (An Alternative)  

Oleh:

Muttaqin, Zainal ; Sugiharti, Dewi Kania ; Tajudin, I.

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Mimbar Hukum vol. 27 no. 2 (Jul. 2015), page 374-387.
Topik: tax; investigation; law enforcement
Fulltext: 538-893_her.pdf (336.66KB)

Isi artikel

The Attorney General can discontinue the investigation to the default tax obligor together with the imposition of four times of outstanding fines. That are raises the issues concerning the nature of the crimes of the tax obligor. This happens because with the payment of the tax debt, the loss suffered by the state as the element of crime, the crimes seemed to be inexistence. This research was an empirical-juridical one. The aim of the research was to find a model of legal enforcement in tax matters without the court involvement.

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