CURATOR AUTHORITY RELATED GIJZELING BY DIRECTORATE GENERAL OF TAX FOR TAXPAYER INSTITUTION IN BANKRUPTCY WITH THE GOOD FAITH

Kartanto, Lucky and Warka, Made and Yudianto, Otto and Sugianto, Fajar (2018) CURATOR AUTHORITY RELATED GIJZELING BY DIRECTORATE GENERAL OF TAX FOR TAXPAYER INSTITUTION IN BANKRUPTCY WITH THE GOOD FAITH. International Journal of Scientific and Research Publications, 8 (7). pp. 277-286. ISSN 2250-3153

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Abstract

In the fourth paragraph of the preamble of the 1945 Constitution, the Government of Indonesia has the objective of protecting the entire Indonesian nation and the blood of Indonesia, promoting the common good, enlightening the life of the nation and participating in a world order based on freedom, eternal peace and social justice. To achieve this goal, the State of the Republic of Indonesia collect tax revenues, the state collects taxes from the public. Financial Capability of Taxpayers in performing tax payment obligations to assist the Government plays an important role. The financial capability possessed by the Taxpayer is not always good in terms of liquidity or solvency. Financial Condition of Taxpayer in making payment of tax or debt other than tax can cause Taxpayer to experience Bankruptcy. One form of government effort in collecting taxes on uncooperative taxpayers is by enforcing the Gijzeling policy. Gijzeling as mentioned in Article 1 number 18 of Law no. 19 of 1997 is a temporary restraint of the time of the Taxpayer's freedom by placing it in a certain place. Gijzeling this as one of the forced tools used by the Directorate General of Taxation to force taxpayers to pay off tax payable that must be paid to the state. Gijzeling can only be done to the Tax Insurer who has a tax debt of at least Rp. 100.000.000,00 (One Hundred Million Rupiah) and doubt its good faith in paying off tax debt. Index Terms- Taxpayer Institution, Gijzeling, Bankruptcy, Good Faith

Item Type:	Article
Subjects:	H Social Sciences > HG Finance K Law > K Law (General)
Divisions:	Artikel Ilmiah
Depositing User:	HROD HROD
Date Deposited:	04 Dec 2019 04:32
Last Modified:	29 Jan 2020 08:45
URI:	http://repository.widyakartika.ac.id/id/eprint/938

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