KENDALA PELAKSANAAN "GIJZELING" SEBAGAI SALAH SATU SANKSI DALAM HUKUM PAJAK
SARI: Gijzelingor hostage
institution in taxing law constitutes the government's effort 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 thes ake 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 compulsory
power for the tax obligator, namely Gijzeling or Lembaga PaksaBadan (Agency
Compulsory Institution). In gijzeling implementation thereare someconstraints:
the absence ofspecial place for hostage, cultural factor in which the taxing
apparatus islessfirm, and there is still anyjustice mafia that enables some
parties conducting some approaches.
Keywords: Gijzeling, Lembaga
Paksa Badan (Agency Compulsory Institution), Tax Sanction
Penulis: Wida Astuti
Kode Jurnal: jphukumdd070026
