Quo Vadis Ultimum Remedium in Tax Criminal Crimes In Indonesia

Tax Revenue is a mandatory contribution that is paid by the people to the state without direct contradiction and will be used for the benefit of the government and the general public Mardiasmo (2011). According to Siti Resmi (2013) tax has two important functions in a country's economy. First, taxes are a source of government funding for development, both the central and regional governments. Both taxes function as tools that govern government policies in the socio-economic field. Tax revenue has increased significantly both in nominal and percentage amounts to total state revenue. On the other hand the percentage of taxpayers is still very small when compared to the total population in Indonesia. This shows the awareness of the people of Indonesia to pay taxes is still low. The responsibility for tax payment obligations, as a reflection of the legal obligations in the field of taxation, rests with the community members themselves to fulfill these obligations. This is in accordance with the self assessment system adopted by the Indonesian Taxation System. The government, in this case the Directorate General of Taxes, in accordance with its function is obliged to conduct guidance / counseling, service, and supervision. In carrying out these functions, the Directorate General of Taxation tries its best to provide services to the public in accordance with the vision and mission of the Directorate General of Taxes. Ultimum Remedium is one of the principles contained in Indonesian criminal law which says that criminal law should be made a final effort in the case of law enforcement. This has meaning if a matter can be resolved through other lines (family, negotiation, mediation, civil, or administrative law) should the passage be passed. Tax Criminal Law Arrangement based on Law Number 28 Year 2007 regarding General Provisions and Tax Procedures along with the Implementing Regulations. These Regulations have been in place since 2008 so there is a need for changes, especially related to the era of Information technology in Business transactions The application of Ultimum Remedium in Taxation Crimes in Indonesia does not provide a legal certainty for taxpayers, because the regulation instrument has uncertainty in its application whether to use the Ultimum Remedium Principle or Premum Remedium, this is because the Directorate General of tax has a very broad authority related to granting Criminal sanctions or administrative sanctions.