Application of Gijzeling (Hostage) in Efforts to Increase Taxpayer Compliance Based on Legislation Kade Richa Mulyawati
Fakultas Hukum Universitas Warmadewa
Abstract
Tax is the main source of income for the state, especially in Indonesia, therefore the government expects the public to comply with their obligations as taxpayers so that national development runs evenly and without obstacles. But in reality there are still many people who are negligent of their obligations, so strict sanctions are needed for these violations. In taxation, there is known as Gijzeling where this sanction is imposed on taxpayers who are proven not to fulfill their obligations. This study raises two issues : how to regulate Gijzeling sanctions in positive law and how to apply Gijzeling witnesses in an effort to increase taxpayer awareness. This research uses normative law method. The results of this study are that gijzeling sanctions are regulated in Law Number 19 of 2000 concerning Amendments to Law Number 1997 concerning Collection of Taxes by Forced Letter and also on the basis of Regulation of the Minister of Finance Number 24/Pmk.03/2008 concerning Procedures for Implementation of Billing with a Forced Warrant and Immediate and Simultaneous Billing Implementation. The application of gijzeling increases the compliance of taxpayers because they immediately pay their tax debts, besides that it is expected to provide a deterrent effect for negligent taxpayers and other tax bearers so they don^t take part in this act.
