SURABAYA. Criminal acts in taxation are important things to discuss not only as law enforcement but in the perspective of welfare criminology. Tax crimes reduce the ability of the state to improve the welfare of the people.
The results of this thought were presented by a Professor of Taxation, Faculty of Administrative Sciences, Universitas Indonesia (FIA UI), Prof. Dr. Haula Rosdiana, M.Si. when she was one of the speakers at the Challenge Seminar in Measuring and Improving the Effectiveness of Criminal Law in the Field of Taxation, Tuesday (2/10). The seminar held at the Faculty of Law of Airlangga University was the result of the collaboration of the Tax Education and Training Center (PUSDIKLAT) with the Faculty of Law Airlangga University (FH UNAIR). The only female professor in taxation in Indonesia provides her views regarding the effectiveness of criminal law in taxation.
Prof. Haula explained that the tax policy explains the tax paradigm from the non-penal perspective which is different from the general criminal penalty. So that how people want to pay taxes is the most important in developing taxation policies. “The implementation costs that must be borne by the government will be greater if they put more emphasis on criminal penalties. Therefore, it is understandable why the Law on General Provisions and Tax Procedures (UU KUP) emphasizes fines. This is reflected in the formulation of article 8 paragraph 3 and the origin of 44 B paragraph 1 in the Act on KUP, “said the DPR Expert Staff in the formulation of this KUP Law.
Going forward, there are many challenges in measuring and improving the effectiveness of criminal law enforcement in the field of taxation into homework that must be completed. The main thing is the notion of tax crimes or criminal acts in the field of taxation not in the KUP Law. But this understanding can be found in the explanation of Article 33 paragraph (3) of the Republic of Indonesia Law Number 25 of 2007 concerning Investment which reads “What is meant by” taxation crime “is incorrect information regarding reports related to tax collection by submitting notification letter, but the contents are incorrect or incomplete or attach incorrect information so that it can cause losses to the state and other crimes regulated in the law governing taxation. ”
“The government must do evidence-based policy to formulate indicators for measuring the effectiveness of law enforcement in the field of taxation,” said Prof. Haula. In addition, the scenario of planning / analysis must be carried out in seeking influence in improving the effectiveness of the application of criminal law in the field of taxation.
In addition to the Deputy Dean I of FIA UI, the event was also attended by Chief Justice Yosran, Criminal Law Lecturer at UNAIR Sarwirini, Indonesian Special Attorney General Asep Nana Mulyana and Tax Practitioner Teuku Nasrullah. They also provide input to the government regarding the implementation and strategies for increasing effectiveness in taxation. (EM)
