The 1st Workshop on Multimedia Education, Learning, Assessment and its Implementation in Game and Gamification in conjunction with COMDEV 2018, Medan Indonesia, 26th January 2019, WOMELA-GG

Research Article

Taxation Criminal Acts Committed by Taxpayers and Related to Sustainable Development in Indonesia

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  • @INPROCEEDINGS{10.4108/eai.26-1-2019.2283270,
        author={B M Hasibuan and A  Sofian},
        title={Taxation Criminal Acts Committed by Taxpayers and   Related to Sustainable Development in Indonesia},
        proceedings={The 1st Workshop on Multimedia Education, Learning, Assessment and its Implementation in Game and Gamification in conjunction with COMDEV 2018, Medan Indonesia, 26th January 2019, WOMELA-GG},
        publisher={EAI},
        proceedings_a={WOMELA-GG},
        year={2019},
        month={4},
        keywords={tax criminal law},
        doi={10.4108/eai.26-1-2019.2283270}
    }
    
  • B M Hasibuan
    A Sofian
    Year: 2019
    Taxation Criminal Acts Committed by Taxpayers and Related to Sustainable Development in Indonesia
    WOMELA-GG
    EAI
    DOI: 10.4108/eai.26-1-2019.2283270
B M Hasibuan1,*, A Sofian1
  • 1: Faculty of Humanities, Universitas Bina Nusantara, Jakarta, Indonesia
*Contact email: batara.hasibuan@binus.ac.id

Abstract

Tax is one of sources of national income which contributes about 70% of the total state revenue. Taxes are also a source of income to support sustainable development. Unfortunately, about 2,000 legal entities/foreign investment companies have committed taxation criminal acts which are categorized as a tax evasion with various moduses for ten years. This causes Indonesia to lose state revenue about 100 trillion rupiahs. The research question is: What are the forms of taxation criminal acts which are regulated in Law Number 16 Year 2009 on General Provisions and Tax Procedures as a positive law in Indonesia? The formulation of the offense in the law is weak because it does not differentiate sanctions for an individual and a legal entity as a taxpayer. The authors suggest that the law should give different interpretations of crimes committed by an individual and crimes committed by a legal entity. In this context, an additional punishment must be imposed on a legal entity or a foreign investment company which commits a taxation criminal act that it will not cause financial loss to the state revenue.