The Mechanism of Law Enforcement for Taxation In Indonesia Court System

Abstract

The purpose of criminal law policy in the field of taxation is not to look for mistakes or provide punishments as revenge, but to realize the level of public compliance as taxpayers so that in the end they can increase state revenues in the taxation sector. Efforts to against crime in the tax sector through the making of criminal law are essentially an integral part of the protection efforts for people who are social defenders, and efforts to achieve public welfare in the context of eradicating and reducing poverty (social welfare). The research method used normative legal research. The data used are secondary data consists of primary legal materials, secondary law, and tertiary legal materials. In addition, it is also used as the primary data, secondary data, and supporting legal materials. The result of this research is a taxpayer who violates the provisions of the applicable tax laws and regulations, he (the taxpayer) does not deposit the tax payable so in this case the taxation apparatus gives a warning letter that the taxpayer must fulfill tax obligations if it has three times received the warning letter but the taxpayer did not respond to the Directorate General of Taxation, in this case through the local tax authorities.