Journal La Sociale
Vol. 3 No. 6 (2022): Journal La Sociale

Criminal Law Policy in Stopping Investigations in the Taxation

Dadang Sumarna (Faculty of Law, Pamulang University, Indonesia)
Dey Ravena (Faculty of Law, Islam Bandung University, Indonesia)
Dini Dewi Herniati (Faculty of Law, Islam Bandung University, Indonesia)
Aji Mulyana (Suryakancana University, Indonesia)



Article Info

Publish Date
07 Dec 2022

Abstract

Taxes are a source of state income obtained from community contributions for the sustainability of the State, but in reality there are elements of the community who do not carry out their obligations as taxpayers, even misuse the money from the tax proceeds for personal interests which result in state losses, therefore The author aims to examine and analyze more deeply about how criminal law policies stop investigations in the field of taxation, because the Ministry of Finance regulations do not regulate that. As for the conclusion case this should go to court so as not to violate the provisions, must go through a court decision and be acquitted by a court decision so that it has legal force.

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Journal Info

Abbrev

JournalLaSociale

Publisher

Subject

Social Sciences

Description

Journal La Sociale ISSN 2721-0847 (online) and ISSN 2721-0960 (Print) Includes all the areas of research activities in all fields of Social Sciences such as Humanities, Law, Anthropology, History, Administration, Geography, Archeology, Communication, Criminology, Education, Government, policies, ...