SANCTIONS IN THE FIELD OF TAXATION

We often hear proceed with criminal sanctions in a general court. In taxation is subject to criminal sanctions. General Provisions Tax Law states that in essence, the imposition of criminal sanctions is the latest attempt to improve tax compliance. However, the government still provides assistance in the enforcement of criminal
sanctions taxes, which for the first taxpayers who violate the provisions of Article 38 of the Law on General Provisions Tax is not subject to criminal sanctions, but subject to administrative sanctions.  

Violation of Article 38 of the General Provisions Act Tax not submit the Notice or Notice delivered but incorrect or incomplete, or attach a statement that it is not true that can cause damage to the state revenue. Criminal law applied because of violations and crimes. Thus, in the field of taxation, referred to by the negligence offense, namely accidents, negligent, careless, or less ignore the tax obligation that can cause loss of state revenues.  

While crime is the act of deliberately ignoring the tax liability that may cause loss of state revenues. Although it can cause loss of state revenue, taxation crimes can not be prosecuted after a period of 10 (ten) years terlampaui.Jangka current is calculated from the time the tax, the tax expiration, the end of the tax year, or the end of the tax year in question.  

Determination period of 10 (ten) years adjusted for storage of expired documents used as a basis for calculating the amount of tax payable tax, which is for ten (10) years. In Indonesia Tax Act, the provisions of the criminal sanctions are basically regulated in Chapter VIII General Provisions Act Taxation as tax laws format. However, in other tax bills, criminal sanctions can also be arranged. Criminal sanctions are usually accompanied by administrative sanctions such as fines, although not always there.