Article Per Year (5 Year)
p-Index From 2019 - 2024
3.339
P-Index
This Author published in this journals
All Journal Kertha Semaya Jurnal Hukum Novelty Rechtsidee Ajudikasi : Jurnal Ilmu Hukum Syntax Literate : Jurnal Ilmiah Indonesia Jurnal Hukum tora: Hukum mengatur dan melindungi masyarakat Widya Yuridika Nagari Law Review Bina Hukum Lingkungan NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal Era Hukum: Jurnal Ilmiah Ilmu Hukum Jurnal Hukum Adigama Jurnal Bakti Masyarakat Indonesia Jurnal Suara Hukum Cakrawala Repositori Imwi YURISDIKSI : Jurnal Wacana Hukum dan Sains Prosiding Seri Seminar Nasional Bina Hukum Lingkungan
Ariawan Gunadi
Faculty Of Law , Tarumanagara University, Indonesia
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Social Sciences Other

Published : 21 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Suara Hukum

 1 
Memaknai Tanggung Jawab Renteng Dalam perusahaan Terhadap Tindak Pidana Perpajakan Lani Dharmasetya; Ariawan Gunadi
Jurnal Suara Hukum Vol. 5 No. 2 (2023): Jurnal Suara Hukum
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The articles in the Tax Crime Act are legal affairs, which can be defined as tax- related criminal deed related to accountability of the aforementioned deed both as individual taxpayers and corporate taxpayers. This is further elucidated in the Circular Letter of Supreme Court (SEMA) no. 4 year 2021 regarding Corporate Responsibility in the Field of Taxation, which stipulate that every individual is defined as an individual and a corporation and efforts to resolve tax crimes. Tax crimes are further elucidated in Articles 38, 39, 39A, 40, 41, 41A, 41B, 41C, 43 and Article 43A. In those articles, it is described that the types of tax crimes in the form of negligent or (culpa) is deeds categorized as both unintentional and intentional or criminal (dolus).
Co-Authors Adriel Michael Tiray Amad Sudiro Angeline Angeline Anny Valentina Christia Petrosina Matauseja Huka Gunardi Gunardi Gunardi Lie Gunardi Lie Hetty Karunia Tunjungsari Ida Nursida Indah Siti Aprilia Indah Siti Aprilia Jeane Neltje Saly Lani Dharmasetya Legita Tandanu Lidya Puspita Luo Yuan Yuan Martono Martono Maureen Cornellia David Mei Ie Melvina Priskilla Velicia Ong Prista Alisa Ramadhani Suwinto Johan Vania Regina Artemisia Wijaya Zulian Claudia