Corporate Crime and Criminal Liability in the Field of Taxation in Indonesia

• Henry Dianto P. Sinaga & Edy Edwin P. Ginting
• ISBN 978-623-10-4267-5
• 2026
• Hukum

The intricate and complex nature of tax law and corporate law, sophisticated technology, diverse and modern tax strategies, and the now-commonplace nature of cross-border transactions in today’s digital era present some of the key challenges in enforcing criminal law in taxation against corporate entities. Despite these significant obstacles, the application of corporate criminal law in taxation is essential to promote compliance and fairness. The existing obstacles and challenges must not serve as justification for impeding tax law enforcement against corporate entities that commit tax evasion, tax fraud, and/or other criminal tax offenses.