Penerapan Lembaga Penyanderaan (Gijzeling) dalam Penagihan Utang Pajak di Indonesia
| Main Author: | Yuniawaty, Yenny |
|---|---|
| Format: | eJournal |
| Bahasa: | eng |
| Terbitan: |
[ 48 ] DIALOGIA IURIDICA
, 2012
|
| Online Access: |
http://lib.law.ugm.ac.id/ojs/index.php/di/article/view/174 |
Daftar Isi:
- To achieve the targeted income from tax, government has urged tax obligations. The governmentwill compel the debtors to discharge their obligations by the way of talking of hostage. According to the Act No. 19/1997 consists of tax collection with a compelling letter such as changed by the act No. 19/2000, taking of hostage or imprisonment for civil debt since the debtor couldbe lost their freedom if they failed to fulfil their obligation for the debt's settlement. According to this regulation, every tax obligatorwho is doubted to have good will to settle their unpaidtax, they will be imprisonment or be taken of hostage. The status of imprisonment for civil debt has only been charged to the tax's debtor if the debtor has a minimum unpaid debt of 100 million Indonesian Rupiah. Taking of hostage is a government effort as law enforcement to collect the tax.