TAX CRIMINAL ACCOUNTABILITY ON CORPORATE ACTIVITIES

Abstract

Tax criminal liability to corporate actors is an important issue that needs attention in the business world. Tax is a very important source of state revenue, so its implementation must be done honestly and transparently. This study discusses the criminal liability of taxes on corporate actors. This problem becomes important considering the many cases of tax avoidance committed by companies, so that it becomes a challenge for the state in obtaining income from taxes. The aim of this study is to explore the concept of tax criminal liability to corporate actors and the factors that influence it. This study uses a qualitative approach with a literature study method that refers to data from books, journals, and related regulations. The data obtained were then analyzed using qualitative analysis techniques to produce relevant findings. In this study, it was stated that corporate actors have a responsibility to pay taxes and carry out tax obligations. Tax evasion by corporate actors can be considered as an irresponsible act and violates business ethics. Therefore, efforts are needed to increase awareness and social responsibility for corporate actors in carrying out tax obligations.