Emmilia Rusdiana
The Law on General Provisions and Tax Procedures (UU KUP) aims to provide justice and improve services to taxpayers as well as legal certainty as well as anticipate developments in the field of information technology and developments that occur in material provisions in the taxation sector. The construction of criminal law in the preparation of the UU KUP is the urgency of a more in-depth study of the formulation of the provision of criminal sanctions for fulfilling the obligations of citizens through taxes. This study aims to optimize the objectives in realizing order and justice through law enforcement and provide information regarding the accuracy of the formulation and implementation of criminal law concerning the objectives of the drafting of the UU KUP. This study aims to analyze the legislation in the field of taxation associated with the formulation and implementation of criminal law on tax violations. This research uses the approach of legislation and the political concept of criminal law. The results of the discussion prove that the formulation and implementation of criminal law on taxation violations shows that the principle of reasonable loss which can be described by the criminal act is not fulfilled, the principle of subsidiarity that criminal law is only ultimum remidium), the principle of proportionality in the form of a balance between losses and the purpose of punishment. the principle of legality in the principles of lex certa and lex stricta, and the principle of their practical use and effectiveness concerning their enforcement, while the principle that is fulfilled is the principle of tolerance for the formulation of criminal acts. © 2022, Faculty of Law Universitas Negeri Surabaya. All rights reserved.
Universitas Negeri Surabaya, Surabaya, Indonesia
