Actus Reus in Tax Crimes: Theory of Criminal Offenses, Objective Elements, and International Comparison

• Wahyu Widodo
• 2026
• Hukum

Criminal tax enforcement requires clarity about precisely which prohibited conduct must be proven before the offender's culpable state of mind is assessed. This book positions actus reus as the entry point for mapping the objective elements of tax crimes: the subject, the act or omission, documents and transactions, fiscal consequences, causation, and the administrative context in which they arise. The discussion links the theory of criminal offenses with the realities of tax administration, evidence, audit procedures, and liability, while enriching the analysis through an international comparative perspective. This approach helps distinguish administrative errors and interpretive disputes from conduct that genuinely satisfies the elements of a criminal offense. The book is relevant to investigators, prosecutors, judges, consultants, advocates, academics, students, tax officials, and business practitioners who need an objective and measurable framework for analyzing tax crimes.