KONTRADIKTIF SANKSI PIDANA DALAM HUKUM PAJAK
Abstract: This study is
focused on the aspect of law enforcement, especially on tax law. The study
additionally examines the process of tax laws enforcement that tends to
emphasize on the criminal law rather than on administrative one. This research
was conducted by using a normative juridical method focused on primary and
secondary materials.The result of the research shows that merely emphasizing
the criminal aspects of tax law enforcement will only jeopardizes the primary
goal of tax administration in collecting tax revenue that is highly needed for
public needs such as building schools, bridges, hospitals, fuel subsidies, and
so on. Conversely, using an administrative approach will maximize tax revenue
because it will make taxpayers and tax officers feel safe every time they face
a tax dispute.
Penulis: Wirawan B. Ilyas
Kode Jurnal: jphukumdd110305
