Corporate Criminal Liability in Indonesian Tax Crimes: A Study of the Gap Between Legal Norms and Enforcement Practices
DOI:
https://doi.org/10.38035/gijlss.v3i3.586Keywords:
corporate criminal liability, tax crime, Indonesian Criminal Code, criminal law principles, law enforcementAbstract
This research is motivated by the limited application of corporate criminal liability in tax crimes in Indonesia, despite the clear existence of legal provisions governing such liability. This condition reveals a significant gap between legal norms and enforcement practices, where criminal sanctions are more frequently imposed on individual executives rather than on corporations as legal entities. The purpose of this study is to analyze the factors that hinder the implementation of corporate criminal prosecution in tax crimes and to examine the role of the new Indonesian Criminal Code as a momentum for criminal law reform. The research employs a normative juridical method by reviewing relevant legislation, legal doctrines, academic literature, and judicial decisions. The findings indicate that the main obstacles to imposing criminal liability on corporations do not stem from the absence of legal basis but from the dominance of administrative approaches in the General Taxation Provisions and Procedures Law, doctrinal barriers arising from classical criminal law principles such as nulla poena sine culpa, and the reluctance of law enforcement officials to treat corporations as the principal perpetrators of tax crimes. The study concludes that the effectiveness of corporate criminal prosecution depends largely on political will, paradigm shifts among law enforcement institutions, and judicial consistency in applying substantive justice. Furthermore, the research emphasizes the need for clear technical guidelines and strong institutional coordination, with the new Criminal Code serving as a strategic opportunity to strengthen deterrence, ensure fiscal justice, and enhance the integrity of Indonesia’s tax law enforcement system.
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