Universitas Bhayangkara Jakarta Raya

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hakim, lukman and Hadrian, Endang (2022) Hasil Cek Plagiarisme dengan Turnitin Jurnal Internasional Bereputasi dengan Judul "Corporate Criminal Liability in Taxation Crime in Indonesia". Verlag Sauerlander.

Text Corporate Criminal Liability in Taxation Crime in Indonesia.pdf Download (1MB)

Abstract

The development of corporate crime is in line with the development of the role of corporations in the cross-border economy, which has both positive and negative impacts, including corporate crimes, including tax crimes which in Indonesia are regulated in Law Number 6 of 1983 concerning General Provisions and Tax Procedures as Amended with Law Number 11 of 2020 concerning Job Creation. This research was conducted to know the implementation of the theory of corporate criminal responsibility in tax crimes and to find out how the regulation of corporate criminal liability in tax crimes. The study results found that implementing the theory of corporate criminal liability in tax crimes was not applied consistently, significantly if it was associated with the principle of legality, which caused problems in law enforcement.

Item Type:	Other
Uncontrolled Keywords:	Corporate Criminal Liability, Tax Crime.
Subjects:	Ilmu Sosial > Hukum
Divisions:	Fakultas Hukum > Ilmu Hukum
Depositing User:	Lukman Hakim
Date Deposited:	16 Feb 2023 10:47
Last Modified:	16 Feb 2023 10:47
URI:	http://repository.ubharajaya.ac.id/id/eprint/19688

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