Corporate Criminal Liability in the Field of Taxation
DOI:
https://doi.org/10.25139/lex.v9i1.10181Keywords:
Law Enforcement, Corporation, Taxation CrimeAbstract
Criminal law enforcement against corruption by corporations in the taxation sector in Indonesia has not yet had a maximum impact in creating a deterrent effect. This article examines the obstacles to law enforcement against corporations that commit tax crimes using Lawrence Meir Friedman's legal system theory. The method used is normative legal research with legislation, legal theory, and case studies. The study results show a mismatch between legal substance, legal structure, and legal culture in criminal law enforcement efforts against corporations. Juridical obstacles include the absence of explicit provisions in the Criminal Code and KUP Law that explicitly regulate corporate criminal liability. In addition, the corporate criminal liability model still emphasizes the individual administrators, not the corporate entity. In conclusion, there is a need for legal reforms that clarify the position of corporations as subjects of criminal law and the application of the principles of strict liability and vicarious liability to strengthen the effectiveness of law enforcement in the field of taxation.
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