Proceedings of the First Multidiscipline International Conference, MIC 2021, October 30 2021, Jakarta, Indonesia

Research Article

Juridical Analysis of Tax Manipulation Performed by Pontianak City Entrepreneurs as a Corruption Crime in West Kalimantan Province

Download46 downloads
  • @INPROCEEDINGS{10.4108/eai.30-10-2021.2315723,
        author={Gunawan Gunawan and Faisal Santiago},
        title={Juridical Analysis of Tax Manipulation Performed by Pontianak City Entrepreneurs as a Corruption Crime in West Kalimantan Province},
        proceedings={Proceedings of the First Multidiscipline International Conference, MIC 2021, October 30 2021, Jakarta, Indonesia},
        publisher={EAI},
        proceedings_a={MIC},
        year={2022},
        month={1},
        keywords={crime; corruption; tax manipulation},
        doi={10.4108/eai.30-10-2021.2315723}
    }
    
  • Gunawan Gunawan
    Faisal Santiago
    Year: 2022
    Juridical Analysis of Tax Manipulation Performed by Pontianak City Entrepreneurs as a Corruption Crime in West Kalimantan Province
    MIC
    EAI
    DOI: 10.4108/eai.30-10-2021.2315723
Gunawan Gunawan1,*, Faisal Santiago1
  • 1: Universitas Borobudur, Jakarta, Indonesia
*Contact email: Gunawanigun221@gmail.com

Abstract

This study aims to answer problems regarding the application of criminal law principles to tax manipulation as a corruption crime in West Kalimantan Province, as well as whether tax manipulation can be qualified as a corruption crime. The research methodology used includes normative and sociological legal research with a literature study and field study approach. The elements in Article 3 of the Corruption Law are "every person with the aim of benefiting himself or another person, or a corporation, abuses the authority, opportunity or means available to him because of his position or position and can harm state finances. or the country's economy. The conclusion of this research is the description of Article by Article of the KUP Law and the Corruption Crime Act against the cases above, it can be understood that in the case of criminal acts in the field of taxation that are detrimental to state finances, both laws have the authority to resolve criminal acts in the field of taxation. which is detrimental to state finances;