PRO DAN KONTRA PENERAPAN GIJZELING DALAM PEMUNGUTAN PAJAK

Abstract

Taxes are levies that must be paid to the state by taxpayers. The money from collecting taxes is used to build the country and prosper the people. Taxes have several functions such as the budget function, namely the function of taxes as one of the sectors of state income to balance state spending and state income and is used by the state to develop the country such as building state infrastructure, the regulatory function that regulates so as to inhibit the rate of inflation, the function of equity which is used to balance the people's economy and the welfare of its people, the stabilization function is to stabilize the country's economic conditions. Taxes are mandatory and coercive. If taxes are not paid there will be sanctions given in accordance with the law, tax arrears sanctions in the form of administrative sanctions and criminal sanctions. If the taxpayer is in arrears of 100,000,000 and above and doubts about his good faith in paying the tax owed, then hostage taking or gijzeling can be carried out. To carry out gijzeling, taxpayers must also have written permission or the head of a level I region (governor).