LAW ENFORCEMENT ON TAXATION THROUGH NON LITIGATION MECHANISM (AN ALTERNATIVE)

The Attorney General can discontinue the investigation to the default tax obligor together with the imposition of four times of outstanding fines. That are raises the issues concerning the nature of the crimes of the tax obligor. This happens because with the payment of the tax debt, the loss suffer...

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Bibliographic Details
Main Authors: Zainal Muttaqin, Dewi Kania Sugiharti, I. Tajudin
Format: Article
Language:English
Published: Universitas Gadjah Mada 2015-10-01
Series:Mimbar Hukum
Online Access:https://jurnal.ugm.ac.id/jmh/article/view/15899