Experts classify the money laundering process into three stages, first, the placement stage, which is placing funds generated from a criminal activity, for example by depositing the gross money into the financial system, combining illegal cash and legally obtained money. It can also be in the form of converting and transferring into foreign currencies.
- TAX EVASION
Taxes are mandatory contributions collected by the government from the public (taxpayers) to cover the state's routine expenses and development costs without remuneration that can be appointed directly. Tax is one of the important pillars of the economy and is the right to the work of the people managed by the State and by providing infrastructure facilities and legal protection for the implementation of the business carried out.
Taxes running an important role in Indonesia's development. Because without tax the construction of public facilities in Indonesia cannot run smoothly and economic growth in Indonesia will not run well. the proliferation of taxpayers who do not pay their taxes to the tax office has reduced state revenues.Â
BI Governor stated "In Indonesia, around 4,000 joint ventures are categorized as regional national companies or multinational companies do not pay taxes for seven years". These actions named by Tax Evasion and also include an economic crimes, Because carried out by institution or person in arrears of taxes.
This is a challenge for Indonesia to create regulations along with strict supervision of any agency and individual activities that related to taxes.
- BLACK MARKET
Black market its mean a sector of activities that occur in the economic field in the form of various types of illegal transactions, where the purchases and sales made occur illegally according to applicable rules and laws stipulated by the local government.
Categories of traded goods are goods that enter a country illegally / illegally who do not pay taxes. Examples of electronic black markets (BM). The definition of black market electronics is contraband electronics that do not have a sticker of the Director General of Post and Telecommunication and harm the state because they are not taxed. There are many things that cause black markets within a region / country, some of which are as follows:
- The traded goods are types of illegal goods whose circulation is prohibited by the government. Examples: firearms, illegal drugs and various kinds of chemical goods that are not traded freely.
- Official goods, however, have a number of special provisions and licenses from the government, in which these goods are generally traded in the black market in order to avoid a number of taxes / excise collected by the government. Examples: cigarettes, alcoholic beverages, firearms, and various other items.
- There is a limitation / prohibition on trade in certain items, which usually depends on the policies carried out by the government in a country / region.
- CONCLUDING
In an effort to overcome economic crime, there are several steps that must be taken, including :
