Problem Hukum Penuntasan Kasus Pajak suatu Analisis terhadap Putusan Kasasi Mahkamah Agung No. 2239 Tahun 2012

This research focused on the study of law to the decisions of the Supreme Court to the taxpayer who allegedly improper tax payments and subject to criminal sanctions. In addition, the study examines how the tax laws look at the issue of the taxation philosophy from the outset was not intended criminalize tax payer but rather on how to make money for the benefit of the state for the welfare of the whole society. Philosophically, it appears that the purpose of the tax law emphasis more on the goals of justice and expediency, than on providing penalties for perpetrators suffer and destination deterrent for others not to do the same. Differences in perceptions of tax payer and the government became an important study in seeing the tax position which has been mapped in the context of administrative law