Febrian Halomoan, . (2026) REFORMULASI PENGATURAN ADMINISTRATIVE PENAL LAW DALAM PENANGANAN TINDAK PIDANA DI BIDANG PERPAJAKAN. Tesis thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
In the context of Criminal Law, there is a term known as Administrative Penal Law, which refers to legislation within the administrative domain that also carries criminal sanctions. In the concept of Administrative Penal Law, criminal sanctions are considered a last resort. On one hand, law enforcement can be carried out more quickly and efficiently. However, issues may arise where this approach blurs the boundaries regarding when an act should be subject to administrative sanctions or criminal sanctions. Therefore, this study aims to gain an understanding of the concept of Administrative Penal Law in regulating the handling of criminal offenses in the field of taxation, as well as to analyze the ideal formulation of Administrative Penal Law regulations in addressing such offenses. The methods used are the statutory approach and the comparative approach. These two approaches are expected to help identify the best reformulation that can serve as a reference in regulating Administrative Penal Law in handling criminal offenses in the field of taxation. The research findings indicate that tax sentencing focuses on securing state revenue by recovering state financial losses and strengthening self-assessment oversight; it also highlights the need to reformulate and reclassify criminal acts, update regulations, and establish clear, consistent criteria for applying administrative versus criminal sanctions through a specific Circular Letter guideline.
| Item Type: | Thesis (Tesis) |
|---|---|
| Additional Information: | [No. Panggil: 2410622018] [Pembimbing 1: Handoyo Prasetyo] [Pembimbing 2: Slamet Tri Wahyudi] [Penguji 1: Beniharmoni Harefa] [Penguji 2: Handar Subhandi Bakhtiar] |
| Uncontrolled Keywords: | Crime; Sanctions; Taxation |
| Subjects: | K Law > K Law (General) |
| Divisions: | Fakultas Hukum > Program Studi Hukum (S2) |
| Depositing User: | FEBRIAN HALOMOAN |
| Date Deposited: | 31 Aug 2026 07:17 |
| Last Modified: | 31 Aug 2026 07:17 |
| URI: | http://repository.upnvj.ac.id/id/eprint/52428 |
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