Analysis Of Tax Avoidance Crimes According To Tax Law And Criminal Law In Indonesia

Abstract

The purpose of this study is to analyze taxation and criminal law against tax evasion crimes. This study used descriptive qualitative method. The type of data used in this study is qualitative data, which is divided into two categories, namely primary data and secondary data. Sources of data obtained through library research techniques (library research). The results of this study are tax avoidance or resistance to taxes are obstacles that occur in tax collection resulting in reduced state treasury revenues. Resistance to taxes consists of active resistance and passive resistance. In Indonesian tax books, tax evasion is always defined as a legitimate activity (such as minimizing the tax burden without violating tax regulations), while tax evasion (tax fraud) is defined as an illegal activity (such as manipulating the books to reduce the tax burden). Criminal Law Against Tax Avoidance Crimes are contained in; Law Number 28 of 2007, Law Number 36 of 2008, PP Number 80 of 2007, Regulation of the Minister of Finance Number 213/PMK.03/2016, Regulation of the Minister of Finance Number 22/PMK.03/2020, Regulation of the Director General of Taxes PER-43/ PJ/2010, Director General of Taxes Regulation PER-32/PJ/2011, Director General of Taxes Regulation PER-32/PJ/2011, Director General of Taxes Circular Letter Number SE-04/PJ.7/1993, Director General of Taxes Circular Number : SE-50/PJ/2013.