Tinjauan Teoritis Kebijakan Penggunan Hukum Pidana dalam Ketentuan Perda Pajak dan Retribusi

M. Musa, Musa (2011) Tinjauan Teoritis Kebijakan Penggunan Hukum Pidana dalam Ketentuan Perda Pajak dan Retribusi. Mahkamah, 3 (1). pp. 104-114. ISSN 1979-7427

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Abstract

Violations of the taxes and levies is a criminal act that is mala prohibita, so as not to over-the policy of criminalization and depenalization in Law Number 28 Year 2009 About Tax and Retribution is not a requirement made in the law could not be established except with the sanction of law administration. Civil Servant Investigators (PPNS) who were given the authority to conduct investigations of violations of tax law and regulation the scope of his levies under the Head of Department/Government Agency, in upholding the law through the penal law violations will be subordinated 17) the Head of Department/Institution where PPNS in assign, are not independent in accordance with the authority to enforce penal point

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