Proceedings of the International Conference on “Changing of Law: Business Law, Local Wisdom and Tourism Industry” (ICCLB 2023)

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Application of Gijzeling (Hostage) in Efforts to Increase Taxpayer Compliance Based on Legislation

Authors
Kade Richa Mulyawati1, *
1Faculty of Law, Universitas Warmadewa, Denpasar, Indonesia
*Corresponding author. Email: kade.richa2@gmail.com
Corresponding Author
Kade Richa Mulyawati
Available Online 31 December 2023.
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.

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Volume Title
Proceedings of the International Conference on “Changing of Law: Business Law, Local Wisdom and Tourism Industry” (ICCLB 2023)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
31 December 2023
ISBN
10.2991/978-2-38476-180-7_96
ISSN
2352-5398
DOI
10.2991/978-2-38476-180-7_96How to use a DOI?
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

risenwbib
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  -