Comparison of Digital Tax in Indonesia and Singapore on Tax Criminal Law Enforcement: A Review of the Ultimum Remedium Principle
DOI:
https://doi.org/10.47134/ajplpe.v1i3.53Keywords:
Core Tax Administration System, Ultimum Remedium, Tax CrimeAbstract
In the journey towards digital transformation, the tax sector has come under the spotlight. Digital tax, through the Core Tax Administration System (CTAS) has emerged as a key pillar in this transformation effort, promising unprecedented efficiency in tax administration. However, behind this promise of efficiency, there are pressing questions about legal fairness, especially in the context of tax criminal law enforcement, and to what extent we can compete with Singapore's Digital Tax. This research aims to explore the profound implications of CTAS digitization on tax criminal law enforcement, with a particular focus on the Ultimum Remedium principle, when compared to Singapore. This principle emphasizes that criminal law enforcement should be the last resort after all alternative remedies have been explored. Using a normative approach, this research will explore how the digitization of CTAS affects tax law enforcement practices, identifying the challenges, opportunities, and impacts that arise. Through in-depth interviews with legal experts, tax practitioners, and tax authority representatives, data will be analyzed to understand the extent to which the Ultimum Remedium principle remains relevant in the digital era. The hope is that this research will not only provide new insights into the dynamics of the relationship between technology and law, but will also provide a foundation for policymakers to maintain the right balance between administrative efficiency and legal fairness compared to Singapore in the context of tax law enforcement in the digital era.
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