Generally, the avoidance of taxes in a business gives benefit for principals within the cooperation with his/her agent.

Abstract:The raise of tax evasion by corporation has been detrimental of state revenue, so it is required to ascertain the persona in crime and formulation of in absentia investigation of the corporate taxpayer crime in Indonesia. This legal descriptive-comparative-analytical research generates that corporate an/or human can be accounted for either jointly or individually in tax crime undertaken of the corporate taxpayer. Furthermore, in absentia investigation of the corporate taxpayer crime could be filed as long as fulfilling formil and material requisite. It is expected the affirmation of  any person definition and corporate taxpayer crime categories in the future tax reform framework.   Intisari:Maraknya penggelapan pajak oleh badan hukum sangat merugikan pendapatan negara sehingga perlu untuk mengetahui pertanggungjawaban pidana dan formulasi penyidikan in absentia pidana yang dilakukan Wajib Pajak Badan di Indonesia.  Penelitian yang bersifat deskriptif – komparatif - analitis ini menghasilkan bahwa badan hukum dan/atau manusia dapat dipertanggungjawabkan baik bersama-sama atau sendiri-sendiri dalam pidana yang dilakukan Wajib Pajak Badan.  Selain itu,  penyidikan in absentia dalam pidana Wajib Pajak Badan di Indonesia dapat diberkaskan dengan tetap memenuhi syarat formil dan materiil.  Dalam kerangka pembaharuan hukum pajak diharapkan terdapat penegasan dalam undang-undang perpajakan terhadap unsur setiap orang dan kategori pidana Wajib Pajak Badan.

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As the constitution has affirmed that Indonesia is a law state based on Belief in the One and only God, so that Indonesia has sovereignty in regulating its tax law transcendentally. However, the domination of the law in books tradition in taxation, as the characteristic of positivism paradigm and modern law, could potentially eliminate the transcendental values, such as religious, ethical, and moral. This tradition has created many disputes between taxpayer and tax authority and at great risk in marginalizing justice and sensible matters in the field of tax law. Given the tax legal certainty that greatly sanctifies the spelling of the text of legislation (whereas every applicable law in Indonesia must contain the meaning of Pancasila) along with the thought that the submission of the tax dispute is the process of seeking justice and legal certainty due to adoption of self-assessment system, and in order to avoid substantial unjustice, not making the contradiction between tax laws and other laws, and avoid stiff administration and slow bureaucracy, it is necessary to reorient the legal certainty of taxes beyond positivism and modernity, or in other words, not only in the lex scripta, lex certa, and lex stricta orientatiton, but also must be oriented towards transcendental law dimension, through a priori and a posteriori synthesis as every applicable law must be built based on grundnorm, Pancasila. As the notion of tax law is for human being and society and in order to generate the conception of tax legal certainty based on the transcendental law, required the primacy of the conscience capacity of the tax apparatus in meaning the tax law based on the ideality and the universal truth of the five principles of Pancasila. It is suggested to regulate the tax legal certainty values explicitly in the renewal framework of tax law, which reflecting solutive actions against the limitations of tax legislation, minimizing tax disputes and creating voluntary compliance.