The purpose of this research is to identify and analyze weaknesses in the application of criminal penalties in current tax crimes and to reconstruct criminal penalties in the field of value-based taxation. justice using the constructivism paradigm in empirical legal research using the Sociological juridical approach. The Source of research data consisted of primary data sources and secondary data sources, the research analysis used qualitative descriptive analysis.The research shows that the weaknesses of the application of fines in tax criminal cases as stipulated in Law Number 6 of 1983 is that the obligation to pay a fine is automatically annulled if the convict is serving a sentence of imprisonment, however, in a criminal case in the field of taxation, the amount of the penalty decided by the Court is still considered as "Tax Payable". this is not fair because it has not regulated subsidies in lieu of fines so that the Court's decision on fines cannot be implemented because the convict does not want to pay. The reconstruction of the law, according to the author, is basically not a form of revenge against perpetrators who are not cooperative and in order to pay their taxes, but as a means of increasing public awareness and obedience as taxpayers, so that in the end it is able to increase state revenue in the taxation sector. Therefore, The Law on General Provisions and Tax Procedures need to be reconstructed by adding new norms listed in Article 41 D.