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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Bibliographic Details
Main Author: Henry Dianto Pardamean Sinaga
Format: Article
Language:English
Published: Universitas Gadjah Mada 2017-10-01
Series:Mimbar Hukum
Subjects:
Online Access:https://jurnal.ugm.ac.id/jmh/article/view/17638