Penyanderaan Sebagai Upaya Law Enforcement : Suatu Tinjauan Hukum Perpajakan  

Oleh:

Ismail, Tjip

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI
Dalam koleksi: Jurnal Hukum Bisnis vol. 15 (2001), page 53-55.
Topik: tax law; penyanderaan; law enforcement; hukum perpajakan

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ102.2 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

Lihat Detail Induk

Isi artikel

On the other hand, to meet the targeted income from tax, goverment has extensively urged tax obligations. On the other hand the goverment will compel the debtors to discharge their obligations by the way of taking of hostage. It can be seen by released of goverment regulation called PP No. 137 / 2000 consisted of Place and Procedure of Taking of Hostage. he difference of a fiscal condemnation from taking of hostage is that the fiscal condemnation will be charged to every tax obligator who illegally acts to hide the real fiscal obligation, whilst taking of hostage will be charged to the taking of hostage s a goverment effort as Law Enforcement to collect the tax. The Act N0. 19 / 1997 consists of tax collection with a Compelling Letter such as cahnged by the ACT No. 19 / 2000. According to this regualtion, every tax obligator who is doubted to have good will settle his / her unpaid tax, he / she will be imprisonment or be taken of hostage or be prohibited person after 14 days of Compelling Letter sent by Director General of Fiscal. The status of imprisonment for civil debt has a minimum unpaid debt of 100 million IDR (Indonesia rupiah). Futhermore, the imprisonment for civil debt should have approval of an authority officer after having a written permit of Ministry Finance when the case has taken place in central Office of Fiscal. However, when the case has taken place in region Office of Fiscal the letter should have a written permit of Governor. The imprisonment for civil debt has a length of time of six months and could be renewed for another six months.

Opini Anda

Klik untuk menuliskan opini Anda tentang koleksi ini!

Kembali