Rekonstruksi Sistem Pemidanaan dalam Undang-Undang Perpajakan Berdasarkan Konsep Ultimum Remidium

Implementation of criminal sanctions in the Act No. 28 Year 2007 on General Rules of Taxation, give rise to legal issues in conceptual level. That the Tax Law, is a part of the State Administration Law, requiring forceful measures for taxpayers, especially the Taxable Entrepreneur, which in princip...

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Bibliographic Details
Main Author: Rocky Marbun
Format: Article
Language:English
Published: The Registrar and Secretariat General of the Constitutional Court of the Republic of Indonesia 2016-05-01
Series:Jurnal Konstitusi
Subjects:
Online Access:https://jurnalkonstitusi.mkri.id/index.php/jk/article/view/39