Criminal Law Enforcement In Tax Corruption Cases And Their Impact On Tax Compliance In Indonesia

Corruption is one of the few cases that is particularly vulnerable. This corruption can also occur in some aspects of life ranging from social, cultural and economic aspects. In the economic aspect of this corruption greatly affects the state income, namely taxes. So vulnerable is corruption in this tax that the impact caused is very influential on public trust in the government and public awareness of tax payments. The purpose of this study is to find out how the impact of corruption in various sectors, then how the impact of tax corruption on public trust and how law enforcement in the field of taxation. The methodology used in this study uses literature studies. The result of this study is that the problem point that occurs in tax corruption lies in the lack of supervision and public participation in the prevention of this corruption. That the cause is still low awareness of taxpayers to their obligations as a result of rampant corruption in Indonesia. This is very ironic, because this tax is the state treasury where the largest source of state income which is about 70% comes from taxes. So the conclusion of this study tax corruption is very influential on public trust in the government to pay taxes and the cause of the low compliance of taxpayers to tax payments is because there is still rampant corruption committed by tax fissures.