Criminal Law in the Field of Taxation in Indonesia

• Dr. Bonarsius Sipayung, S.E., M.Ak; Henry Dianto P. Sinaga, & Anton Hartanto
• ISBN 978-623-10-6631-2
• 2026
• Hukum

Tax crimes occurring in Indonesia must be handled properly and appropriately so as not to produce multiple adverse effects on society, the relevant stakeholders, the government, and the state. Admittedly, tax crime practices, which are inherently complex and case-specific, can complicate several matters—among them, the fact that consistent sentencing is not always achieved and/or a consistent approach to sentencing in tax matters has yet to be attained, as existing empirical evidence and court decisions demonstrate. Nevertheless, the complexities and problems inherent in tax evasion or tax fraud cannot justify disregarding the legal values that govern the handling of criminal tax cases in Indonesia, given that the ultimate purpose of criminal law is to fulfill the sense of justice.