Record Details

JURIDICAL ANALYSIS OF TAX CRIME (Case Study Judgment No : 268/Pid.B/2020/PN.SBY)

Jurnal Independent

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Field Value
 
Title JURIDICAL ANALYSIS OF TAX CRIME (Case Study Judgment No : 268/Pid.B/2020/PN.SBY)
 
Creator Kanny, Asep Rosyidin
Sushanty, Vera Rimbawani
 
Subject —
Tax Crime, Tax Evasion, Concursus Idealis, Criminal Law Enforcement.
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Description Abstract Taxes are the main source of national revenue, with a portion of approximately 83% of the total sources of national revenue for the Republic of Indonesia. No one is really willing to pay taxes, especially because the taxpayers receive no direct counter compensation for spending their money to pay the tax. So it is necessary to enforce the criminal tax law so that taxpayers are obedient in fulfilling their tax obligations. Tax crime are regulated in the Act on General Provisions and Tax Procedures.
 
Publisher Universitas Islam Lamongan
 
Contributor —
 
Date 2022-03-21
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
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Format application/pdf
 
Identifier http://jurnalhukum.unisla.ac.id/index.php/independent/article/view/155
10.30736/ji.v10i2.155
 
Source Jurnal Independent; Vol 10, No 2 (2022): Jurnal Independent; 13-19
Jurnal Independent; Vol 10, No 2 (2022): Jurnal Independent; 13-19
2775-1090
2338-7777
10.30736/ji.v10i2
 
Language eng
 
Relation http://jurnalhukum.unisla.ac.id/index.php/independent/article/view/155/pdf
 
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Rights Copyright (c) 2022 Asep Rosyidin Kanny, Vera Rimbawani Sushanty
https://creativecommons.org/licenses/by-sa/4.0