KENDALAPELAKSANAAN "GIJZELING" SEBAGAISALAH SATU SANKSI DALAM HUKUM PAJAK

Wida Astuti

Abstract

Gijzelingorhostage institution in taxing law constitutes the government's effort in increasing the State's income from taxing sector. As one of the state's cash inflow sources, the tax finally is utilized for develop ment for thesakeofpublic welfare   andprosperity. Thestateoften suffers from lost   sincetherearesometax obligators forgetting to pay tax, even tends to avoid their obligation in paying tax. Thus, the government establishes a mechanism providing compulsory power for the tax obligator, namely Gijzeling or Lembaga PaksaBadan (Agency Compulsory Institution). In gijzeling implementation thereare someconstraints: the absence ofspecial place for hostage, cultural factor in which the taxing apparatus islessfirm, and there is still anyjustice mafia thatenablessome parties conducting someapproaches.

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