Penentuan Kesalahan Korporasi Pada Tindak Pidana Perpajakan (Studi Putusan Pengadilan Negeri Jakarta Barat No.: 334/Pid.Sus/2020/PN Jkt.Brt)
Abstract The Indonesian Criminal Code does not recognize corporate criminal liability. Conceptually, the perpetrator, who commits a criminal act must have a fault to be liable, including corporation as the subject of criminal law. The criminal sanctions impostion of PT. Gemilang Sukses Garmindo (PT....
Main Authors: | , , |
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Format: | Article |
Language: | English |
Published: |
Universitas Airlangga
2022-06-01
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Series: | Media Iuris |
Subjects: | |
Online Access: | https://e-journal.unair.ac.id/MI/article/view/33369 |