THE CONCEPT OF TAX CRIMES AND TAX DELIQUENCY, BEFORE THE LAW NO. 4369 UNTIL TODAY: TAX CRIMES-DELINQUENCY AND PENALTIES IN FORCE

To realize the expected benefits of tax self-tax to collect timely and accurate is crucial. To ensure that the tax should be supported by a set of sanctions. These sanctions also leads us to the concept of tax crimes and punishments. There are a lot of important tax law changes have been made in our country about tax crimes and penalties. In this study, we tried to make examination and evaluation of the process of tax law changes about tax crimes and penalties before the law no.4369 until today.