Abstract
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