Taxation Criminal Acts Committed by Taxpayers and Related to Sustainable Development in Indonesia

Tax is one of sources of national income which contributes about 70% of the total state revenue. Taxes are also a source of income to support sustainable development. Unfortunately, about 2,000 legal entities/foreign investment companies have committed taxation criminal acts which are categorized as a tax evasion with various moduses for ten years. This causes Indonesia to lose state revenue about 100 trillion rupiahs. The research question is: What are the forms of taxation criminal acts which are regulated in Law Number 16 Year 2009 on General Provisions and Tax Procedures as a positive law in Indonesia? The formulation of the offense in the law is weak because it does not differentiate sanctions for an individual and a legal entity as a taxpayer. The authors suggest that the law should give different interpretations of crimes committed by an individual and crimes committed by a legal entity. In this context, an additional punishment must be imposed on a legal entity or a foreign investment company which commits a taxation criminal act that it will not cause financial loss to the state revenue.