Abstract The raise of tax evasion by corporation has been detrimental of state revenue, so it is required to ascertain the persona in crime and formulation of in absentia investigation of the corporate taxpayer crime in Indonesia. This legal descriptive-comparative-analytical research generates that corporate an/or human can be accounted for either jointly or individually in tax crime undertaken of the corporate taxpayer. Furthermore, in absentia investigation of the corporate taxpayer crime could be filed as long as fulfilling formil and material requisite. It is expected the affirmation of any person definition and corporate taxpayer crime categories in the future tax reform framework. Intisari Maraknya penggelapan pajak oleh badan h...
Tax collection system in Indonesia adopts self-assessment system in which the taxpayers are give ful...
Corporation is the subject of a criminal act. In Indonesia, the statutory regulations that initiated...
Corporations as legal entities or subjects can give a major contribution in increasing economic grow...
Tax crimes can be committed by taxpayers which include individuals as personal taxpayers and corpora...
In general, the legal subject which is commonly known in penal law is person. However, as of the dev...
Article clarified corporate application as a law subject that had not been fully applied in Indonesi...
The setting of the responsibility criminal against corporations in Indonesia starting from the incep...
Penghindaran pajak yang terjadi dalam suatu lingkungan USAha yang umumnya menguntungkan prinsipal ti...
According to the Law on general regulations and tax procedures (UUKUP), taxes are mandatory payments...
Corporate crime is an extra ordinary crime that should be fought against with great efforts. Such e...
Penghindaran pajak yang terjadi dalam suatu lingkungan usaha yang umumnya menguntungkan prinsipal ti...
This paper intends to review and recognize the criminal liability of corporations to victims of crim...
Tax is a source of state revenue which exceeds 80% (eighty percent) of the total revenue. Corporate ...
This study aims to analyze corporate responsibility for the crime of using fictitious tax invoices b...
Penghindaran pajak yang dilakukan dengan skema tertentu oleh wajib pajak badan, dalam hal ini korpor...
Tax collection system in Indonesia adopts self-assessment system in which the taxpayers are give ful...
Corporation is the subject of a criminal act. In Indonesia, the statutory regulations that initiated...
Corporations as legal entities or subjects can give a major contribution in increasing economic grow...
Tax crimes can be committed by taxpayers which include individuals as personal taxpayers and corpora...
In general, the legal subject which is commonly known in penal law is person. However, as of the dev...
Article clarified corporate application as a law subject that had not been fully applied in Indonesi...
The setting of the responsibility criminal against corporations in Indonesia starting from the incep...
Penghindaran pajak yang terjadi dalam suatu lingkungan USAha yang umumnya menguntungkan prinsipal ti...
According to the Law on general regulations and tax procedures (UUKUP), taxes are mandatory payments...
Corporate crime is an extra ordinary crime that should be fought against with great efforts. Such e...
Penghindaran pajak yang terjadi dalam suatu lingkungan usaha yang umumnya menguntungkan prinsipal ti...
This paper intends to review and recognize the criminal liability of corporations to victims of crim...
Tax is a source of state revenue which exceeds 80% (eighty percent) of the total revenue. Corporate ...
This study aims to analyze corporate responsibility for the crime of using fictitious tax invoices b...
Penghindaran pajak yang dilakukan dengan skema tertentu oleh wajib pajak badan, dalam hal ini korpor...
Tax collection system in Indonesia adopts self-assessment system in which the taxpayers are give ful...
Corporation is the subject of a criminal act. In Indonesia, the statutory regulations that initiated...
Corporations as legal entities or subjects can give a major contribution in increasing economic grow...