THE CRIMINAL LIABILITY OF CORPORATE TAXPAYER IN THE PERSPECTIVE OF TAX LAW REFORM IN INDONESIA
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 tha...
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Format: | Article |
Language: | English |
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Universitas Gadjah Mada
2017-10-01
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Series: | Mimbar Hukum |
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Online Access: | https://jurnal.ugm.ac.id/jmh/article/view/17638 |