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

Research Article

Application of Ultimum Remedium Principle in Tax Criminal Law

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  • @INPROCEEDINGS{10.4108/eai.30-10-2021.2315853,
        author={Yus Rizal and Zudan Arief Fakrulloh},
        title={Application of Ultimum Remedium Principle in Tax Criminal Law},
        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={tax law; ultimum remedium},
        doi={10.4108/eai.30-10-2021.2315853}
    }
    
  • Yus Rizal
    Zudan Arief Fakrulloh
    Year: 2022
    Application of Ultimum Remedium Principle in Tax Criminal Law
    MIC
    EAI
    DOI: 10.4108/eai.30-10-2021.2315853
Yus Rizal1,*, Zudan Arief Fakrulloh1
  • 1: Faculty of Law, Universitas Borobudur Jakarta
*Contact email: yusrizal.pdhub@gmail.com

Abstract

Tax law is part of administrative law which has a coercive nature, so that law enforcement is accompanied by criminal sanctions. However, the main purpose of tax law is to obtain tax revenue, so that punishment in the form of confinement or imprisonment is not the main goal. Criminal sanctions are the last resort that becomes the ultimate weapon or ultimum remedium, so that administrative sanctions take precedence in the settlement of tax law. In Law Number 6 of 1983 concerning General Provisions and Tax Procedures as Amended Multiple times, the most recent by Law Number 11 of 2020 (UU KUP), the principle of ultimum remedium is applied to the offense of negligence, where the threat of fines and imprisonment is alternative. However, for intentional offenses, the threat of fines and imprisonment is cumulative, so it can be categorized as primum remedium. Therefore, it is necessary to examine the stages or conditions of how the ultimum remedium can be applied in tax law.