Application of Gijzeling (Hostage) in Efforts to Increase Taxpayer Compliance Based on Legislation
- DOI
- 10.2991/978-2-38476-180-7_96How to use a DOI?
- Keywords
- Gijzeling Tax; Tax payer; Deterrent Effect
- Abstract
Particularly in Indonesia, tax revenue serves as the state’s primary source of income, 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 governed by Amendments Law Number 19 of 2000 to Law Number 1997 concerning Collection of Taxes by Forced Letter and also on the basis of Regarding the Implementation of Forced Warrant Billing and Immediate and Simultaneous Billing Procedures, the Minister of Finance issued Regulation Number 24/Pmk.03/2008. 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.
- Copyright
- © 2023 The Author(s)
- Open Access
- Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.
Cite this article
TY - CONF AU - Kade Richa Mulyawati PY - 2023 DA - 2023/12/31 TI - Application of Gijzeling (Hostage) in Efforts to Increase Taxpayer Compliance Based on Legislation BT - Proceedings of the International Conference on “Changing of Law: Business Law, Local Wisdom and Tourism Industry” (ICCLB 2023) PB - Atlantis Press SP - 929 EP - 938 SN - 2352-5398 UR - https://doi.org/10.2991/978-2-38476-180-7_96 DO - 10.2991/978-2-38476-180-7_96 ID - Mulyawati2023 ER -