Criminal Sanctions in Indonesian Taxation Law: Re-Evaluating Proportionality and Legal Certainty
ABSTRACT This study examines the implementation of criminal law policy within the field of taxation , with a particular emphasis on the application of the ultimum remedium principle and the implications of the repeal of Article 13A of the Law on General Provisions a nd Tax Procedures ( UU KUP ). In this context, taxation is understood as an integral part of criminal legal policy and the enforcement of law concerning tax - related offences that carry criminal consequences. The study aims to provide policy recommendations f or relevant stakeholders in designing criminal enforcement strategies in taxation, ensuring that the ultimum remedium principle remains the central reference for maintaining proportionality and justice. The research employs a normative juridical approach, focusing on regulatory analysis and the examination of legal arguments regarding the impact of Article 13A’s removal on the direction of tax criminal l...