Rethinking Criminal Law Policies in Taxation to Overcome Tax Violations

Bambang Ali Kusumo, Siti Marwiyah, Nur Rohim Yunus


Taxes are the largest source of state revenue for Indonesia's development, but the tax compliance rate of Indonesians is still low. This study aims to analyze issues related to rethinking criminal law policies in taxation to overcome tax violations. This is normative legal research that uses statutory and comparative approaches. The results of the study show that criminal acts in the field of taxation are included in criminal acts in the field of administrative law, which is known to be simple and flexible in law enforcement as long as the purpose of the law is achieved, namely that taxpayers are willing to pay taxes according to their obligations.


Criminal Law; Sanction; Tax Distortion; Violation;

Full Text:



Aldyan, Arsyad, and Abhishek Negi, ‘The Model of Law Enforcement Based on Pancasila Justice’, Journal of Human Rights, Culture and Legal System, 2.3 (2022), 178–90

Alstadsæter, Annette, Niels Johannesen, Ségal Le Guern Herry, and Gabriel Zucman, ‘Tax Evasion and Tax Avoidance’, Journal of Public Economics, 206 (2022)

Álvarez, Inma Valeije, ‘The Prosecution of Fisheries Crime in Spanish Criminal Law: The Impact of European Union Regulations’, Marine Policy, 147.October 2022 (2023)

Amir, Hidayat, John Asafu-Adjaye, and Tien Ducpham, ‘The Impact of the Indonesian Income Tax Reform: A CGE Analysis’, Economic Modelling, 31.1 (2013), 492–501

Andrew, Jane, Max Baker, Christine Cooper, and Jonathan Tweedie, ‘Wealth Taxes and the Post-COVID Future of the State’, Critical Perspectives on Accounting, May 2021, 2022, 102431

Argilés-Bosch, Josep Ma, Diego Ravenda, and Josep Garcia-Blandón, ‘E-Commerce and Labour Tax Avoidance’, Critical Perspectives on Accounting, 81 (2021), 102202

Bastos Lima, Mairon G., ‘Just Transition towards a Bioeconomy: Four Dimensions in Brazil, India and Indonesia’, Forest Policy and Economics, 136.January (2022), 102684

Björklund Larsen, Lotta, ‘Common Sense at the Swedish Tax Agency: Transactional Boundaries That Separate Taxable and Tax-Free Income’, Critical Perspectives on Accounting, 31 (2015), 75–89

Boll, Karen, ‘Mapping Tax Compliance. Assemblages, Distributed Action and Practices: A New Way of Doing Tax Research’, Critical Perspectives on Accounting, 25.4–5 (2014), 293–303

Bujaki, Merridee L., Stéphanie Gaudet, and Rosa M. Iuliano, ‘Governmentality and Identity Construction through 50 Years of Personal Income Tax Returns: The Case of an Immigrant Couple in Canada’, Critical Perspectives on Accounting, 46 (2017), 54–74

Wangga, M. S. E., Tawang, D. A. D., Sabirin, A., & Esquivel, A. H. (2022). Criminal Liability of Political Parties from the Perspective of Anti-Money Laundering Act. JILS (Journal of Indonesian Legal Studies), 7(1), 229-264.

Darmadi, Salim, and Robert Czernkowski, ‘Are Financial Institutions Tax Aggressive ? Evidence’, Bulletin of Monetary Economics and Banking Volume, 25.2 (2022)

Deng, Sijing, Jiayan Xu, and Yonghui Han, ‘A Proprietary Component Manufacturer’s Global Supply Chain Design: The Impacts of Tax and Organizational Structure’, Omega, 115 (2023), 102777

Edgley, Carla, and Kevin Holland, ‘“Unknown Unknowns” and the Tax Knowledge Gap: Power and the Materiality of Discretionary Tax Disclosures’, Critical Perspectives on Accounting, 81 (2021), 102227

Fernández-Rodríguez, Elena, Roberto García-Fernández, and Antonio Martínez-Arias, ‘Business and Institutional Determinants of Effective Tax Rate in Emerging Economies’, Economic Modelling, 94.April 2019 (2021), 692–702

Finér, Lauri, and Matti Ylönen, ‘Tax-Driven Wealth Chains: A Multiple Case Study of Tax Avoidance in the Finnish Mining Sector’, Critical Perspectives on Accounting, 48 (2017), 53–81

Firmansyah, Amrie, Amardianto Arham, Resi Ariyasa Qadri, Puji Wibowo, Ferry Irawan, Nur Aisyah Kustiani, and others, ‘Political Connections, Investment Opportunity Sets, Tax Avoidance: Does Corporate Social Responsibility Disclosure in Indonesia Have a Role?’, Heliyon, 8.8 (2022)

Golden, Shelley D., Amanda Y. Kong, Joseph G.L. Lee, and Kurt M. Ribisl, ‘Disparities in Cigarette Tax Exposure by Race, Ethnicity, Poverty Status and Sexual Orientation, 2006–2014, USA’, Preventive Medicine, 108.December 2017 (2018), 137–44

Hajawiyah, Ain, Trisni Suryarini, Kiswanto, and Tarsis Tarmudji, ‘Analysis of a Tax Amnesty’s Effectiveness in Indonesia’, Journal of International Accounting, Auditing and Taxation, 44 (2021)

Hidayat, Taufik, Resti Dian, and Suviwat Jenvitchuwong, ‘Disharmonization of Supreme Court Regulations in Material Judicial Rights’, Journal of Human Rights, Culture and Legal System, 2.3 (2022), 149–66

Ibrahim, Ibrahim, Bank Indonesia Indonesia, Bank Indonesia Indonesia, Melva Viva, and Bank Indonesia Indonesia, ‘The Regional Impact Transmission via International Trade : An ASIAN-IO Approach The Regional Impact Transmission via International Trade : An ASIAN-IO Approach’, Bulletin of Monetary Economics and Banking, 16.4 (2014)

Jones, Chris, Yama Temouri, Karim Kirollos, and Jun Du, ‘Tax Havens and Emerging Market Multinationals: The Role of Property Rights Protection and Economic Freedom’, Journal of Business Research, 155.PB (2023), 113373

Karagianni, Stella, Maria Pempetzoglou, and Anastasios Saraidaris, ‘Tax Burden Distribution and GDP Growth: Non-Linear Causality Considerations in the USA’, International Review of Economics and Finance, 21.1 (2012), 186–94

Komatsu, Hitomi, Alemayehu A. Ambel, Gayatri Koolwal, and Manex Bule Yonis, ‘Gender Norms, Landholdership, and Rural Land Use Fee and Agricultural Income Tax in Ethiopia’, Land Use Policy, 121.July (2022), 106305

Kraal, Diane, ‘Petroleum Industry Tax Incentives and Energy Policy Implications: A Comparison between Australia, Malaysia, Indonesia and Papua New Guinea’, Energy Policy, 126.March 2018 (2019), 212–22

Kurniawan, Faizal, Xavier Nugraha, Gio Arjuna Putra, Vicko Taniady, and Bart Jansen, ‘The Principle of Balance Formulation as the Basis for Cancellation of Agreement in Indonesia’, Lex Scientia Law Review, 6.1 (2022), 121–56

Lazăr, Roxana-Elena, ‘Tax Evasion between Legality and Criminal Offense’, Procedia - Social and Behavioral Sciences, 92.Lumen (2013), 462–66

Marwan, Awaludin, and Fiammetta Bonfigli, ‘Detection of Digital Law Issues and Implication for Good Governance Policy in Indonesia’, Bestuur, 10.1 (2022), 22–32

Matheos, Clark C., Danny Liew, Ella Zomer, and Zanfina Ademi, ‘Cost-Effectiveness Analysis of Tobacco Control Strategies in Indonesia’, Value in Health Regional Issues, 33.1 (2023), 65–75

Mayer, Maryse, and Yves Gendron, ‘The Media Representation of LuxLeaks: A Window onto the Normative Dynamics of Tax Avoidance from a Socio-Legal Perspective’, Critical Perspectives on Accounting, xxxx, 2022, 102480

Medan, Universitas Negeri, Mohd Dan Jantan, Mohd Dan Jantan, Nor Azam, and Abdul Razak, ‘The Impact Of Fiscal Policy Toward Economic’, Bulletin of Monetary Economics and Banking, 12.4 (2010)

Mochtar, Zainal Arifin, and Kardiansyah Afkar, ‘President’s Power, Transition, and Good Governance’, Bestuur, 10.1 (2022), 68–83

Ndari Surjaningsih,G. A. Diah Utari, Budi Trisnanto.Directorate of Economic Research and Monetary Policy, ‘Finance And Endogenous Growth’, Buletin Ekonomi Moneter Dan Perbankan, 13.4 (2011), 353–470

Nezky, Mita, ‘The Impact of US Crisis on Trade and Stock Market in Indonesia’, Buletin Ekonomi Moneter Dan Perbankan, 15.3 (2013), 83–96

Nong, Duy, Paul Simshauser, and Duong Binh Nguyen, ‘Greenhouse Gas Emissions vs CO2 Emissions: Comparative Analysis of a Global Carbon Tax’, Applied Energy, 298 (2021), 117223

Olsen, Jerome, Christoph Kogler, Mark J. Brandt, Linda Dezső, and Erich Kirchler, ‘Are Consumption Taxes Really Disliked More than Equivalent Costs? Inconclusive Results in the USA and No Effect in the UK’, Journal of Economic Psychology, 75.February (2019), 102145

Orme, Rodrigo, and Lynne Oats, ‘Implementing Problematic Tax Regulation : Hysteresis and Bureaucratic Revolutionaries within Tax Administrations’, The British Accounting Review, xxxx, 2022, 101147

Pamungkas, Yoga, Aris Budi Santoso, Bandi Ashari, Dana Indra Sensuse, Muhammad Mishbah, and Ruci Meiyanti, ‘Evaluation of Interoperability Maturity Level: Case Study Indonesian Directorate General of Tax’, Procedia Computer Science, 157 (2019), 543–51

Penzin, Dinci J., Afees Salisu, and Benedict N. Akanegbu, ‘Note On Public Debt-Private Investment Nexus In Emerging Economies’, Buletin Ekonomi Moneter Dan Perbankan, 25.2 (2022), 25–35

Prakasa, Satria, U.W., ‘Reduce Corruption in Public Procurement: The Effort Towards Good Governance’, Bestuur, 10.1 (2022), 33–42

Rahwani, Noor Romy, Manik Mutiara Sadewa, Nurul Qalbiah, Nurul Mukhlisah, W. Phaureula Artha, and Nailiya Nikmah, ‘XBRL Based Corporate Tax Filing in Indonesia’, Procedia Computer Science, 161 (2019), 133–41

Raitasuo, Santtu, ‘The Conflict of Interest in Tax Scholarship’, Critical Perspectives on Accounting, April 2019, 2021, 102394

Ramadhani, Dwi Pangestu, and Yoonmo Koo, ‘Comparative Analysis of Carbon Border Tax Adjustment and Domestic Carbon Tax under General Equilibrium Model: Focusing on the Indonesian Economy’, Journal of Cleaner Production, 377.December 2021 (2022), 134288

Rath, Badri Narayan, and Poulomi Bhattacahrya, ‘Does Innovation Outcomes Influence Performance of Indian Manufacturing Firms?’, Buletin Ekonomi Moneter Dan Perbankan, 25.0 (2022), 85–102

Rosdiana, Haula, Inayati, and Machfud Sidik, ‘Indonesia Property Tax Policy on Oil and Gas Upstream Business Activities to Promote National Energy Security: Quo Vadis’, Procedia Environmental Sciences, 28.SustaiN 2014 (2015), 341–51

Rothenberg, Alexander D., Arya Gaduh, Nicholas E. Burger, Charina Chazali, Indrasari Tjandraningsih, Rini Radikun, and others, ‘Rethinking Indonesia’s Informal Sector’, World Development, 80 (2016), 96–113

Sahminan, Sahminan, Ginanjar Utama, Robbi Nur Rakman, and Idham Idham, ‘A Dynamic Stochastic General Equilibrium (Dsge) Model To Assess the Impact of Structural Reforms on the Indonesian Economy’, Buletin Ekonomi Moneter Dan Perbankan, 20.2 (2017), 149–80

Saputra, Rian, M Zaid, and Silaas Oghenemaro, ‘The Court Online Content Moderation : A Constitutional Framework’, Journal of Human Rights, Culture and Legal System, 2.3 (2022), 139–48

Sari, Nuraini, Maya Safira Dewi, and Yen Sun, ‘Indonesia: The Effect of Tax Holiday on Economic Growth Related to Foreign Investment’, Procedia - Social and Behavioral Sciences, 211 (2015), 1008–15

Savitri, Dewi Nurul, ‘Legal Policy on the Protection of the Right to Health during the Covid-19 Pandemic in France’, Bestuur, 10.1 (2022), 1–11

Setyowati, Milla Sepliana, Niken Desila Utami, Arfah Habib Saragih, and Adang Hendrawan, ‘Strategic Factors in Implementing Blockchain Technology in Indonesia’s Value-Added Tax System’, Technology in Society, 72.November 2022 (2022), 102169

Sharma, Susan Sunila, ‘Determinants Of Indonesia ’ S Income Velocity Of Money’, Bulletin of Monetary Economics and Banking Volume, 21.3 (2019)

Sherman, Julie, Maria Voigt, Marc Ancrenaz, Serge A. Wich, Indira N. Qomariah, Erica Lyman, and others, ‘Orangutan Killing and Trade in Indonesia: Wildlife Crime, Enforcement, and Deterrence Patterns’, Biological Conservation, 276.November 2021 (2022), 109744

Simorangkir, Iskandar, and Justina Adamanti, ‘The Role of Fiscal Stimulus and Monetary Easing in Indonesian Economy During Global Financial Crisis: Financial Computable General Equilibrium Approach’, Buletin Ekonomi Moneter Dan Perbankan, 13.2 (2010), 165–86

Suhartini, Sri, Novita Ainur Rohma, Efri Mardawati, Kasbawati, Nur Hidayat, and Lynsey Melville, ‘Biorefining of Oil Palm Empty Fruit Bunches for Bioethanol and Xylitol Production in Indonesia: A Review’, Renewable and Sustainable Energy Reviews, 154.December 2020 (2022), 111817

Sulistiyono, Tri, Pratama Herry Herlambang, Safari Dwi Chandra, Moch Fahmi Abdulaziz, and Nur Arissa Izzati Binti Mohamad Roki, ‘Government Accountability Model for the Protection of Indonesian Migrant Workers in China’, Lex Scientia Law Review, 6.1 (2022), 93–120

Surjaningsih, Ndari, G. A. Diah Utari, and Budi Trisnanto, ‘The Impact of Fiscal Policy on the Output and Inflation’, Buletin Ekonomi Moneter Dan Perbankan, 14.4 (2012), 367–96

Suroso, Djoko Santoso Abi, Budhi Setiawan, P. Pradono, Zahara Sitta Iskandar, and Mulia Asri Hastari, ‘Revisiting the Role of International Climate Finance (ICF) towards Achieving the Nationally Determined Contribution (NDC) Target: A Case Study of the Indonesian Energy Sector’, Environmental Science and Policy, 131 (2022), 188–95

Utama, Chandra, Insukindro, and Ardyanto Fitrady, ‘Fiscal And Monetary Policy Interactions In Indonesia During Periods Of Economic Turmoil in the US: 2001Q1-2014Q4’, Buletin Ekonomi Moneter Dan Perbankan, 25.2 (2022), 97–116

De Widt, Dennis, and Lynne Oats, ‘Imagining Cooperative Tax Regulation: Common Origins, Divergent Paths’, Critical Perspectives on Accounting, xxxx, 2022, 102446

Wihantoro, Yulian, Alan Lowe, Stuart Cooper, and Melina Manochin, ‘Bureaucratic Reform in Post-Asian Crisis Indonesia: The Directorate General of Tax’, Critical Perspectives on Accounting, 31 (2015), 44–63

William, Andrew, John Nathaniel, Yetty Komalasari Dewi, and Shatila Dhiyaannisaa Sani, ‘Third-Party Risk in the Availability Payment: The Palapa Ring Western Package’, Journal of Indonesian Legal Studies, 7.1 (2022), 339–90

Wong, Zi Wen Vivien, Fanyu Chen, Siong Hook Law, and Normaz Wana Ismail, ‘The Effects of Rent Seeking Activities on Economic Growth in Middle-Income Countries’, Buletin Ekonomi Moneter Dan Perbankan, 25.2 (2022), 215–36

Wynter, Carlene Beth, and Lynne Oats, ‘Don’t Worry, We Are Not after You! Anancy Culture and Tax Enforcement in Jamaica’, Critical Perspectives on Accounting, 57 (2018), 56–69

Yasa, Putu Gede Arya Sumerta, Seguito Monteiro, Bima Kumara Dwi Atmaja, Kadek Agus Sudiarawan, and Ni Komang Tari Padmawati, ‘Automatic Exchange of Information (AEoI) for Indonesian Tax Purposes: Economic Analysis of Law Approach’, Lex Scientia Law Review, 6.1 (2022), 157–86

Yenilmez, F.B., E. Tuna, K. Atikeler, G. Kockaya, and M. Tatar, ‘Value of Life And Cost of Pre-Mature Deaths With The Perspective Of Productivity As Net Tax Revenue: A Comparison In Usa, Canada, Japan and Australia’, Value in Health, 17.7 (2014), A423

Ylönen, Matti, and Matias Laine, ‘For Logistical Reasons Only? A Case Study of Tax Planning and Corporate Social Responsibility Reporting’, Critical Perspectives on Accounting, 33 (2015), 5–23

Young, Amanda, Kieran James, and Abeer Hassan, ‘The Role of Regressive Sugar Tax in the Soft Drink Industry Levy (SDIL): A Marxist Analysis’, Critical Perspectives on Accounting, 88 (2022), 102326



  • There are currently no refbacks.

Copyright (c) 2022 Bambang Ali Kusumoa; Siti Marwiyah; Nur Rohim Yunus

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.


Print ISSN:  2302-3783
Online ISSN: 2722-4708
Email: cc to
Published by: Universitas Sebelas Maret
Office: Department of Administrative, Faculty of Law, Universitas Sebelas Maret
Ir. Sutami Street, No. 36A, Surakarta, Jawa Tengah 57126- Phone 0271-642595