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All Journal Hang Tuah Law Journal
Hamzah, Adnan
Hasanuddin University
Law, Crime, Criminology & Criminal Justice Social Sciences

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THE USE OF FORCE MAJEURE BY ATTORNEY AGAINST TAXATION CRIME Hamzah, Adnan; Saidi, Muhammad Djafar; Ilyas, Amir
Hang Tuah Law Journal VOLUME 2 ISSUE 2, OCTOBER 2018-MARCH 2019
Publisher : Universitas Hang Tuah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30649/htlj.v2i2.69

Abstract

This study aimed to see the effectiveness of using force majeure along with the challenges the attorney might encounter against taxation crime. It was a normative study with statute and case approaches. The study was conducted in High Prosecutor General office in Makassar and Directorate General of Tax South Sulawesi. The result showed that the force majeure by attorney against taxation crime might be applied in the form of detention to complete particular documents and conduct an additional investigation before filing the case to the court. The challenges in implementing the force majeure by attorney against taxation crime might come from legal and non-legal factors. The former involved confusing phrase of ‘investigation termination’ by attorney and the light different view on state financial losses between under Corruption Law and under General Act of Taxation, and the later involved the professionalism of attorney and information transparency. 
Co-Authors Ilyas, Amir Muhammad Djafar Saidi, Muhammad Djafar