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Tax has been an important element necessary to support the wheel of a State. Initially, it was only a grant or tribute, the first is termed grant since tax is paid voluntarily while the latter is termed tribute since it has forced value and is criminally punishable for either Legal or Natural Person against those violating same. Although the role of tax is very important and corporation is declared as subject of criminal law, however there are numerous tax criminal cases in Indonesia or in America which has created the need to study the historical and philosophical foundation to see why the tendency in the enforcement is to punish particular subject of law. This research was conducted by juridical normative and legal comparison method, that tax crime is closely related to “conditio sie qua non” theory and adagio “Universitas delinguere nonpotest” (legal entity is not criminally prosecutable), which is a philosophical the Tax Crime Law Enforcement therefore in the case of Corporate as actors, there is a tendency that criminal liability will be most likely to the Natural Persons

Divine The Philosophical Foundation Policy for Tax Criminal Law Enforcement against Corporation and Natural Person in Indonesia and America