Legal Politics of Money Laundering Law on Taxpayer Evasion Cases

Dr. Imam Ropii, S.H., M.h and S.h Umar Said
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Dr. Imam Ropii, S.H., M.h: Lecturer Master of Law, Indonesia
S.h Umar Said: Master of Law Student, Indonesia

International Journal of Research and Innovation in Social Science, 2022, vol. 6, issue 10, 248-251

Abstract: Lately, some people have misused a tax collection system to benefit themselves. One of them is the misuse of the self-assessment system, this system does not look like its initial goal, namely to improve tax compliance from taxpayers, but taxpayers interpret it as a gap in the implementation of tax avoidance activities. At a practical level, taxpayers can carry out tax avoidance activities such as setting operating costs, goods for sale, transfer pricing, and intercompany pricing, this can be done to minimize or avoid paying taxes. Of course, in the author’s opinion, this is a crime in the taxation sector, and it can even be categorized as an initial crime of money laundering, hereinafter referred to as ML. So that the author aims to conduct this research in order to explore and examine the direction of legal politics with regard to money laundering in the case of taxpayer evasion by using a statutory approach and a conceptual approach. The results of the study show that there is a connection between tax crimes and money laundering offenses, where tax crime is a predicate crime and money laundering is a derivative crime. Where it was also found that the legal political direction of the ML law adheres to the concursus realist principle which in its law enforcement ML is independent, and there is an obligation for investigators to investigate the merger between predicate crimes, in this case, tax crimes and money laundering offenses.

Date: 2022
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