Kendala Pelaksanaan "Gijzeling" sebagai Salah Satu Sanksi dalam Hukum Pajak
| Main Author: | Astuti, Wida |
|---|---|
| Format: | Article PeerReviewed application/pdf |
| Terbitan: |
, 2013
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| Subjects: | |
| Online Access: |
http://eprints.uns.ac.id/922/1/Kendala_Pelaksanaan_Gijzeling_Sebagai_Salah_Satu_Sanksi_Dalam_Hukum_Pajak.pdf http://eprints.uns.ac.id/922/ |
Daftar Isi:
- Gijzeling or hostage institution in taxing law constitutes the government's efforts in increasing the State's income from taxing sector. As one of the state's cash inflow sources, the tax finally is utilized for development for the sake of public welfare and prosperity. The state often suffers from lost, since there are some tax obligators forgetting to pay tax, even tends to avoid their obligation in paying tax. Thus, the government establishes a mechanism providing compulsary power to the tax obligator, namely Gizeling or Lembanga Paksa Badan (Agency Compulsory Institution). In gizejing implementation there are some constraint; the absence of special place for hostage, cultural factor in which the taxing apparatus is less firm, and there is still any justice mafia that enables some parties conducting some approaches. Keywords : Gijzeling, Lembaga Paksa Badan (Agency Compulsory Institution), Tax Section