Who Is Tax Criminal? Criminology Perspective in Indonesia

Primadona Harahap


Speaking of tax means dealing with the state's ability to finance all its activities. In Indonesia, taxation was studied not only in the economic field, but also in the science of administration, law, sociology and even criminology are involved in discussion on tax. Revenue from tax sector has become the prominent share of Indonesia State Budget whereas the fund is almost 80% of the budget. The obligation to pay tax is the responsibility of all parties (individuals and entities) which governed by law, both by Constitutional Law and Taxation Law. Accordingly, it has formal consequences in case of violation of the law. Do all taxation violations become tax crimes? Are all the wrongdoers are tax criminals? The purpose of this article is to identify who tax criminal is, in accordance with criminology perspective in Indonesia. Determining crime and criminal are generally associated with Penal Code. In criminology, there are also definitions about the crime and deviant behavior from experts‘ perspectives. Furthermore, the demarcation of criminal is also defined. In this article, besides the tax crime and tax criminal, victim and social reaction towards tax

violations will be described in criminology perspective. 

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