Law enforcement terhadap penyimpangan pelaksanaan sistem perpajakan (studi kasus putusan Mahkamah Agung Nomor : 2239.K/PID.SUS/ tanggal 18 Dsember 2012) = Law enforcement toward deviation of tax enforcement system (case study decision number 2239.K/PID.SUS/2012 dated December 18 of 2012)