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....

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Bibliographic Details
Main Authors: I Made Walesa Putra, Marcus Priyo Gunarto, Dahliana Hasan
Format: Article
Language:English
Published: Universitas Airlangga 2022-06-01
Series:Media Iuris
Subjects:
Online Access:https://e-journal.unair.ac.id/MI/article/view/33369