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Law Enforcement On Taxation Through Non Litigation Mechanism (An Alternativey)
Law Enforcement On Taxation Through Non Litigation Mechanism (An Alternativey)
Zainal Muttaqin, Dewi Kania Sugiharti, I. Tajudin
Universitas Padjadjaran, Mimbar Hukum Jumal Berkala Fakultas Hukum. Ugm Issn 0852-100x Volume 27, Nomor 2, Juni 2015
Bahasa Indonesia, Bahasa Inggris
Universitas Padjadjaran, Mimbar Hukum Jumal Berkala Fakultas Hukum. Ugm Issn 0852-100x Volume 27, Nomor 2, Juni 2015
investigation, law enforcement, tax
Zainal Muttaqin, Dewi Kania Sugiharti, I. Tajudin
Universitas Padjadjaran, Mimbar Hukum Jumal Berkala Fakultas Hukum. Ugm Issn 0852-100x Volume 27, Nomor 2, Juni 2015
Bahasa Indonesia, Bahasa Inggris
Universitas Padjadjaran, Mimbar Hukum Jumal Berkala Fakultas Hukum. Ugm Issn 0852-100x Volume 27, Nomor 2, Juni 2015
investigation, law enforcement, tax
The Attorney General can discontinue the investigation to the default tax obligor together with the imposition offour 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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