THE POLITICS OF CRIMINAL LAW IN SENTENCING PERPETRATOR OF TAX CRIME IN INDONESIA

Politics of the Criminal Law in sentencing perpetrator of tax crime in the system of Indonesian positive law is stipulated partially in the Law of General Rule and Taxation Procedure, Investment Law, Law on the Eradication of Money laundering, Criminal Code, Code of Criminal Procedure as well as Law on the Eradication of Corruption and its Procedural Law. It is formulated by prioritizing confinement and imprisonment instead of fine payment. The idea of tax law is to collect and cut the tax for the maximum State’s Revenue. Unfortunately, the Law on General Rule and Taxation Procedure formulates sanctions in forms of confinement, imprisonment and/ or fine payment for the perpetrators of tax crime committed by tax payers, tax official and the third parties. Consequently, the sanctions do not maximize the amount of the tax received for the State’s revenue. This makes the State suffer losses, especially when the tax payers are imprisoned. Therefore, to maximize the State’s revenue obtained from tax collection, the tax payer and the third parties are only given sanction in monetary way (fine payment). However, for the tax officials committing crime, an alternative sanction chosen among confinement, imprisonment and penal in monetary way is formulated. It is not applied accumulatively.