DILEMA PENGENAAN PAJAK ATAS TAMBANG INKONVENSIONAL TIMAH BUKAN PEMEGANG IZIN TAMBANG (TAMBANG ILEGAL)

The imposition of a tax on unconventional timber mining activity has become a dilemma. On the one hand, the principle tax on any economic additions in any form (whether legal or illegal) is the object of income tax (Pasal 4 UU PPh). On the other hand, when taxes are levied on income of a 'harmful' nature, the state is deemed to 'approve' the criminal act. This research uses both qualitative and quantitative methods. The qualitative method is aimed at finding out the tax treatment in the field for licensees and non-mining license holders referring to regulation PMK 34/PMK.010/2017 and to find out whether the collection of tax on ‘harmful’ income exempts the perpetrators from criminal liability. The quantitative method uses numerical simulation with the aim of determining the impact of state acceptance of tax treatment differences for licensees and non-licensees. There is tax discrimination in the PMK-34/2017 which is not in line with the equality before the law. When revised, it will create fair taxation, increase the number of compulsory taxes registered due to a complete tax database, increase acceptance and provide legal certainty for all parties. The dualism of different law enforcement between administrative/fiscal law and criminal law has worked in synergy in preserving the wealth of a country whose goal is to prosperity for the whole of society.