Abstract
Criminal provisions for local or regional taxes and levies, as regulated in Article 181 and Article 183 of Law Number 1 of 2022 concerning Financial Relations between the Central Government and Local Governments, can create challenges for local taxes and levies and the potential for pre-trial. Based on juridical studies, two main conclusions are drawn: primary legal materials, secondary legal materials, and tertiary legal materials. First, the criminal provisions of Law Number 1 of 2022 do not provide legal certainty, considering that there is no lex specialist for investigators in the field of local taxation and levies in interpreting sufficient probable cause. Second, it is necessary to renew the criminal provisions in Law Number 1 of 2022 as the lex specialist of criminal law, including formulations of definitions, parameters, and standards of sufficient probable cause. It is recommended that the renewal of the criminal provisions of local taxes and levies contain normative provisions regarding adequate probable cause.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
