Article aimed to examine the restriction between tax administration violations with tax crimes in order to prevent or minimize disparities in tax law enforcement, for more objective and have legal certainty in distinguishing or determining to what extent a violation of tax administration provisions classified as a tax crime. The type of research is normative research with a statutory and consept approach. The results of study indicated that the restriction of a tax administration violation committed by a taxpayer therefore, it can become a tax crime is based on whether it has fulfilled the formulation of offense element in Article 38, Article 39, and Article 39A of the Tax Law (UU KUP). Beside the fulfillment of the article formulation, there is a policy of the tax authorities or law enforcement officers in accordance with the Tax Law, which is very decisive to become a criminal act by prioritizing the principles of taxation, administrative penal law by the ultimum remedium character. The policy concerns the authority to stop cases in the process of examining preliminary evidence and stopping investigations, to be resolved administratively by paying the repayment added with fine. Even if criminal law is enforced, fines are prioritized over imprisonment or confinement, as the benefit principle is prioritized in tax law enforcement.
Alan : Hukuk
Dergi Türü : Uluslararası
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