Tax Revenue is a mandatory contribution that is paid by the people to the state without direct contradiction and will be used for the benefit of the government and the general public Mardiasmo (2011). According to Siti Resmi (2013) tax has two important functions in a country's economy. First, taxes are a source of government funding for development, both the central and regional governments. Both taxes function as tools that govern government policies in the socio-economic field. Tax revenue has increased significantly both in nominal and percentage amounts to total state revenue. On the other hand the percentage of taxpayers is still very small when compared to the total population in Indonesia. This shows the awareness of the people of Indonesia to pay taxes is still low. The responsibility for tax payment obligations, as a reflection of the legal obligations in the field of taxation, rests with the community members themselves to fulfill these obligations. This is in accordance with the self assessment system adopted by the Indonesian Taxation System. The government, in this case the Directorate General of Taxes, in accordance with its function is obliged to conduct guidance / counseling, service, and supervision. In carrying out these functions, the Directorate General of Taxation tries its best to provide services to the public in accordance with the vision and mission of the Directorate General of Taxes. Ultimum Remedium is one of the principles contained in Indonesian criminal law which says that criminal law should be made a final effort in the case of law enforcement. This has meaning if a matter can be resolved through other lines (family, negotiation, mediation, civil, or administrative law) should the passage be passed. Tax Criminal Law Arrangement based on Law Number 28 Year 2007 regarding General Provisions and Tax Procedures along with the Implementing Regulations. These Regulations have been in place since 2008 so there is a need for changes, especially related to the era of Information technology in Business transactions The application of Ultimum Remedium in Taxation Crimes in Indonesia does not provide a legal certainty for taxpayers, because the regulation instrument has uncertainty in its application whether to use the Ultimum Remedium Principle or Premum Remedium, this is because the Directorate General of tax has a very broad authority related to granting Criminal sanctions or administrative sanctions.

In the fourth paragraph of the preamble of the 1945 Constitution, the Government of Indonesia has the objective of protecting the entire Indonesian nation and the blood of Indonesia, promoting the common good, enlightening the life of the nation and participating in a world order based on freedom, eternal peace and social justice. To achieve this goal, the State of the Republic of Indonesia collect tax revenues, the state collects taxes from the public. Financial Capability of Taxpayers in performing tax payment obligations to assist the Government plays an important role. The financial capability possessed by the Taxpayer is not always good in terms of liquidity or solvency. Financial Condition of Taxpayer in making payment of tax or debt other than tax can cause Taxpayer to experience Bankruptcy. One form of government effort in collecting taxes on uncooperative taxpayers is by enforcing the Gijzeling policy. Gijzeling as mentioned in Article 1 number 18 of Law no. 19 of 1997 is a temporary restraint of the time of the Taxpayer's freedom by placing it in a certain place. Gijzeling this as one of the forced tools used by the Directorate General of Taxation to force taxpayers to pay off tax payable that must be paid to the state. Gijzeling can only be done to the Tax Insurer who has a tax debt of at least Rp. 100.000.000,00 (One Hundred Million Rupiah) and doubt its good faith in paying off tax debt.

At present, investment is well known in Indonesian society, investment awareness by the public has begun to increase along with the existence of several investment instruments that are widely offered by bank financial institutions, non-bank financial institutions, as well as various types of investment options on the Indonesia Stock Exchange. According to Sophar Lumbantoruan (1996), the notion of investment is equity participation in other companies. One form of investment known to the general public is shares traded on the Indonesia Stock Exchange. Investing always considers the results and risks that will be faced by Investors. Not all investors understand the theory of investing in stocks, especially in selecting shares in a portfolio in order to produce a certain rate of return with minimal risk. This study aims to find a decision support system (DSS) based on Financial Technology that will provide information related to stock recommendations that should be bought by investors. Stock Selection in this study are shares of listed companies listed on the Kompas 100 Index, the Analysis Technique used in this study is the Single Index Model. This research can produce recommendations for investors to buy shares in a portfolio that will provide certain benefits with minimal risk. Keyword- Investment, Decision Support System, Financial Technology, Single Index Model, Porfolio

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