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This is a Literature Study study.

September 10, 2025Unram Law Review

Application Of Criminal Law As An Ultimum Remedium In Taxation Cases Post The Application Of Law Number 7 Of 2021 On Tax Regulations Harmonization

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Criminal law's Ultimum Remedium principle remains underutilized in recent tax cases.
Judicial analysis of 56 verdicts from 2022 to 2023 shows a lack of consistent fine-only sanctions.
Literature study conducted with normative juridical perspective, focusing on recent tax law applications.
Focus on restoring state losses aligns with the Ultimum Remedium principle as per the law.

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Implication

Literature study assesses application of criminal law principles in tax cases after Law number 7 of 2021, highlighting challenges in sanction implementation.

Cite This Study

Nathalie Thomas (2024) studied this question.

synapsesocial.com/papers/68c199ee9b7b07f3a061bd5c https://doi.org/10.29303/ulrev.v8i2.353

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Implication

Literature study assesses application of criminal law principles in tax cases after Law number 7 of 2021, highlighting challenges in sanction implementation.

Application Of Criminal Law As An Ultimum Remedium In Taxation Cases Post The Application Of Law Number 7 Of 2021 On Tax Regulations Harmonization

Key Points

Discussion

Implication

Cite This Study

Application Of Criminal Law As An Ultimum Remedium In Taxation Cases Post The Application Of Law Number 7 Of 2021 On Tax Regulations Harmonization

Key Points

Discussion

Implication

Cite This Study

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