Abstract

The purpose of this study is to analyze and discover the nature of indemnification of the state of criminal tax assets by means of penal and non-penal law in the legal system of Indonesia. Analyze and find means of penal and non-penal law in the indemnification of the state of criminal assets in the tax Indonesia’s legal system. Analyze and find the factors that influence the indemnification of the state of criminal tax assets in the Indonesian legal system. The results showed that the country setting of return loss of a criminal tax assets by means of penal and non-penal law in the Indonesian legal system, which is regulated in legislation tax crime and Criminal Procedure Code does not provide for the return of assets effectively and efficiently, but only foreclosure legal action precedes the deprivation of legal action if the decision of the court has obtained permanent legal force, Returns loss to the state of criminal tax assets in the Indonesian legal system can be implemented, by means of penal punishment which is conventional by mistake defendant found to be ineffective, as well as indemnification of the country by means of a non-penal law through civil action and by means of the appropriation of assets of criminals based on money laundering laws, not maximized. Factors that influence the indemnification of the state of criminal tax assets in the Indonesian legal system, from the aspect of legal substances, legal structure and legal culture. From the aspect of the legal substance of the national tax laws, the laws of corruption and laws money laundering has not created synchronization, from the aspect of legal structures, law enforcement agencies, the police, the attorney and the KPK, including the Directorate General of Taxes yet work synergistically in an effort to restore the assets of criminal tax.

Keywords: Criminal tax assets; Penal; Non-penal