PENGATURAN HUKUM PIDANA DI BIDANG PERPAJAKAN DAN HUBUNGANNYA DENGAN HUKUM PIDANA UMUM DAN KHUSUS CRIMINAL JUSTICE REGULATION IN THE TAXATION FIELD CRIMINAL AND ITS RELATION TO GENERAL AND SPECIAL CRIMINAL LAW

Abstract

Income funds contribution that coming from taxpayers is a significant input of opinion and have a broad significance for the development of the Unitary Republic of Indonesia. One must be concern is the effort to increase awareness of taxpayers to pay taxes and also as the essence of the regulation and the imposition of criminal sanctions in the field of taxation. The criminal action in the field of taxation is included criminal law in the field of administration (administrative criminal law or crimes dependent) known simple and flexible in enforcing of the law, as long as the objective of law is reached, the taxpayer would pay tax in accordance with its obligations. The use of criminal common law or penal code/law dealing specifically with criminal acts in the field of taxation is inappropriate and can caused problems in law and justice. Therefore, public crime or specific crime related to the occurrence of a tax crime is a stand-alone with all the consequences of enforcement. Related to the implementation of corruption in the criminal acts in the field of taxation, could be run by two models, which each stand alone and not related to each other, as stipulated in Article 43 A paragraph (3) or tax laws contain provisions referred to in Article 14 Act Number 31 Year 1999 as amended by Act Number 20 Year 2001 on Eradication of Corruption.