Penulis Utama : Wida Astuti
Penulis Tambahan : -
NIM / NIP : 196007151988032001
Tahun : 2006
Judul : Kendala Pelaksanaan "Gijzeling"Sebagai Salah Satu Sanksi Dalam Hukum Pajak
Edisi : 72
Imprint : Yustisia - Surakarta - 2006
Kolasi : 9 hlm
Sumber : jurnal Yustisia
Jenis Dokumen : Artikel Jurnal UNS
ISSN : 0852-0941
Abstrak :

Gijzeling or hostage institution in taxing law constitutes the government's effort in increasing the State's income from taxing sector. Asone ofthe state's cash inflow sources, the taxfinally is utilized fordevelop mentforthe sake of public welfareand prosperity. The state oftensuffersfrom lostsince there are some tax obligators forgetting to pay tax, even tends to avoid theirobligation in paying tax. Thus, the govemment establishes a mechanismproviding compulsory powerforthe tax obligator, namelyGijzeling or Lembaga
Paksa Badan (Agency Compulsory Institution). In gijzeling implementation there are some constraints: the absence ofspecial placeforhostage, cultural factor in which the taxing apparatus is less firm, and there is still any justice mafiathat enables some parties conducting some approaches.

Keywords: Gijzeling, Lembaga Paksa Badan (Agency Compulsory Institution), Tax Sanction

File Dokumen : abstrak.pdf
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Status : Public
Pembimbing : 1. Wida Astuti
Catatan Umum :
Fakultas : Fak. Hukum