Perumusan Norma Sanksi Serta Penegakan Hukum dalam Undang-Undang Pajak Indonesia

Taxes as a source of state revenue have four formulations sanctions norms in tax collection, there are two criminal that intersect with administrative by providing space or opportunity for law enforcement to be resolved prioritizing methods. This is contrary the ultimum remidium principle resulting legal uncertainty. normative juridical research analyzed secondary materials main data, consisting primary materials, and tertiary materials. The strengthened Legal were qualitatively using analysis. results showed implication remedium due reasons, first, no measure parameter "for benefit revenue" second, "the termination investigation carried out after taxpayer has paid debt not underpaid. imposing on taxpayers used if other instruments such civil effective. purpose taxes punish give sorrow perpetrators but end violations restore situation sake