Abstract

In Law no. 28 of 2007 concerning the third amendment of Law no. 6 of 1983 concerning General Provisions and Tax Procedures has been regulated regarding criminal sanctions. However, in practice, these criminal sanctions cannot be applied to legal entities or corporations, because the formula is cumulative, alternative punishment will follow what is stated in the Criminal Code. This research is normative juridical research, which relies on secondary data. Secondary data consists of primary legal materials, secondary legal materials and tertiary legal materials. The results of the research show that the reconstruction of criminal sanctions in the Tax Law must be carried out, namely changing the formulation of criminal sanctions (patterns of types of criminal sanctions, patterns of criminal formulation), the position of bodies or corporations such as the formulation of criminal sanctions in Corruption Laws and Laws concerning Prevention and Eradication of Money Laundering Crimes.

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