PEMBAHARUAN SANKSI PAJAK SEBAGAI UPAYA MENGOPTIMALKAN PENERIMAAN NEGARA

Authors

  • Amelia Cahyadini Fakultas Hukum Universitas Padjadjaran
  • Budi Arta Atmaja Fakultas Hukum Universitas Padjadjaran
  • Indra Oka Margana Fakultas Hukum Universitas Padjadjaran

DOI:

https://doi.org/10.25123/vej.v3i2.2776

Abstract

This paper examines about sanctions against the perpetrators of criminal acts in the field of taxation, where the position of criminal sanctions to be an interesting thing to see discussed up to now unknown tax ratio of Indonesia is still low when the tax It is the biggest contributor to the country's acceptance of Indonesia. The provisions of related criminal sanctions are also interesting when they are related to article 44B Act No. 28 of 2007 General provisions and Taxation Procedures in which the termination of the investigation can be carried out at the request of the Minister Finance to the Attorney General against Taxpayers who have tax debt that is not or less is paid in the form of administrative sanction plus a fine of four times the amount of tax that is not or less paid. The authors recommend several ideas that can be made of the Government in formulating the existing regulation back to fit the circumstances and conditions that occur and are able to meet the community's sense of fairness.

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Wawancara

Hasil wawancara dengan Eri Dripa, Kepala Kantor Pajak Pratama Kramat Jati, Jalan Dewi Sartika Nomor 189 A, Jakarta Timur, pada Jumat, 11 April 2014, jam 09.00 – 10.30.

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Published

2017-12-26

Issue

Vol. 3 No. 2 (2017): Veritas et Justitia

Section

Articles

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