Reconstruction of the Element of ‘Person’ Understanding in Tax Criminal Liability According to General Provisions and Tax Procedure Act 2020

DOI

10.2991/assehr.k.211203.114How to use a DOI?

Keywords

Criminal liability; Person; Taxpayers

Abstract

The Indonesian Criminal Code, as the main book of criminal law, still adheres to the principle of societas delinquere non potest or delinquere non potest university, where legal entities cannot commit criminal acts, so that criminal responsibility is imposed on humans. Act Number 6 of 1983 concerning General Provisions and Tax Procedures as Amended Several Times, the latest by the Act of the Republic of Indonesia Number 11 of 2020 (Act of General Provisions and Tax Procedures 2020), uses the term ‘person’ in the formulation of the criminal subject, does not mention the taxpayer who is a criminal tax address. As a result, when a tax crime occurs by a corporate taxpayer, it is difficult to determine the criminal liability of the person, the management, or the corporation. The term ‘person’ seems to limit only natural humans who can be held accountable for the crime. It is necessary to strengthen the formulation of the criminal subject in the Act of General Provisions and Tax Procedures (GPTP) 2020 by reconstructing the understanding of the articles that use the term ‘person’.

Copyright

© 2021 The Authors. Published by Atlantis Press SARL.

Open Access

This is an open access article under the CC BY-NC license.

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TY  - CONF
AU  - Yus Rizal
AU  - Faisal Santiago
PY  - 2021
DA  - 2021/12/03
TI  - Reconstruction of the Element of ‘Person’ Understanding in Tax Criminal Liability According to General Provisions and Tax Procedure Act 2020
BT  - Proceedings of the 2nd International Conference on Business Law and Local Wisdom in Tourism (ICBLT 2021)
PB  - Atlantis Press
SP  - 532
EP  - 537
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.211203.114
DO  - 10.2991/assehr.k.211203.114
ID  - Rizal2021
ER  -