VOlUME 05 ISSUE 11 NOVEMBER 2022
F.C. Susila Adiyanta
Faculty of Law, Diponegoro University – Semarang, Indonesia
DOI : https://doi.org/10.47191/ijsshr/v5-i11-23Google Scholar Download Pdf
ABSTRACT
Gizjeling, imprisonment for civil debt, is one of tax collection instruments. The gizjeling institution in Indonesia was once frozen by the Supreme Court which was followed by Directorate General of Taxes (DGT). In other situation, for the interest of the state in the bad debts collection by the banking debtors during the economic crisis of 2000, the Supreme Court issued new regulation of gizjeling implementation. At the same time, DGT uses gizjeling for tax collection facilities against incompliant taxpayer. This research problem focused on the juridical construction of gizjeling as instruments of tax debt collection, and validity of juridical considerations of the use of aforementioned instrument in the praxis of tax law enforcement in Indonesia. Administrative law point of view brought conclusion that juridical construction of gijzeling is a government punitive form and is the last used means. In tax law enforcement praxis, the basis of the validity of juridical considerations of gijzeling is to provide deterrent effect and psychological compulsion to the taxpayer to pay off the tax arrears. It's strongly recommended that tax law enforcement should prioritize persuasive approach rather than gizjeling as physical coercion. Furthermore the government should encourage public participation with a communicative action model.
KEYWORDS:gizjeling, Indonesia, tax collection instruments
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