Juridical Analysis of the Application of Administrative and Criminal Sanctions to Tax Evasion Cases

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The integration of administrative and criminal sanctions can improve the fairness of the tax system.
Administrative sanctions under the KUP Law serve as a preventive measure against tax evasion.
The HPP Law enhances the authority of tax authorities to combat severe tax evasion cases.
A focus on legal certainty and justice is crucial for maintaining public trust in the tax system.

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Normative analysis reveals that administrative and criminal sanctions improve legal certainty in tax evasion cases.

Judijanto et al. (2025) studied this question.

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