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Scirj Volume IV, Issue I, January 2016 Edition
ISSN: 2201-2796

The Implementation of Gijzeling in Solving Tax Corruption Cases in Indonesia

Dr. Joko Sriwidodo, SH, MH

Abstract: This study has three objectives. The first is to analyze the legal mechanisms and procedures in preventing and combating corruption in taxation. The second is to examine constraints faced by the law enforcement and government in efforts to prevent and eradicate corruption in taxation. The third is to examine the right policy conception in preventing and eradicating corruption in taxation. Note that, data and information used in the study were taken from literatures and other secondary sources relevant to this study. The study found inter alia that the case of tax corruption done by Gayus and his associates needs to be studied further at higher level of justice. This study also suggest the important of Gijzeling to regain financial loss of the state related to tax corruption.

Reference this Paper: The Implementation of Gijzeling in Solving Tax Corruption Cases in Indonesia by Dr. Joko Sriwidodo, SH, MH published at: "Scientific Research Journal (Scirj), Volume IV, Issue I, January 2016 Edition, Page 50-57 ".

Search Terms: Corruption, taxation, Gijzeling, Implementation

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