TAXATION AND THE CRIMINAL LAW: THE IMPOSITION OF CONDITIONAL SENTENCE OF EXCISE CRIME
In criminal law reform, the alternative of the criminal revocation of independence has always been the main issue in the system of criminal sanctions. This further attracted the interest of researchers to then examine the nature of justice in imposing conditional sentences for excise crimes. The research is empirical and normative juridical research, examining secondary data in the legal field as library data using the deductive-thinking method. The research approach used is a philosophical, statute, and conceptual approach. The results show that the judge’s discretionary and responsibilities in imposing conditional sentence for excise crimes where the decision imposing in the excise case is based on the analysis carried out to create justice, expediency and legal certainty. All of these things encourage judges to make decisions that simply lead to what they want to achieve to realize the law's goals. In conditional criminal decisions on excise crimes, judges are responsible for carrying out their legal duties by respecting the principle of the presumption of innocence, without expecting anything in return, being accountable for impartiality, both inside and outside the court, and maintaining and growing public trust as justice seekers.
Criminal Law; Conditional Sentence; Excise Crime; Taxation