LAW ENFORCEMENT ON TAXATION THROUGH NON LITIGATION MECHANISM (AN ALTERNATIVE)
Abstract: 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.
Author: Zainal Muttaqin, Dewi
Kania Sugiharti, I. Tajudin
Journal Code: jphukumgg150024
