Implikasi penerapan kebijakan sanksi administrasi pajak pada kepatuhan wajib pajak

Wijaya, Haris Pandi (2023) Implikasi penerapan kebijakan sanksi administrasi pajak pada kepatuhan wajib pajak. Doctoral thesis, Universitas Pelita Harapan.

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Abstract

General provisions on taxation in Indonesia have regulated tax administration sanctions. With the regulation and application of tax administration sanctions in the form of fines, interest or increases as stipulated in the general provisions of taxation can encourage taxpayer compliance in carrying out their obligations. Through taxpayer compliance by carrying out their obligations, it is expected that tax revenue can reach the target continuously. However, in reality, in Indonesia tax revenues tend to never reach the target. This is due to the still weak taxpayer compliance. Departing from this situation, this study examines the regulation of tax administration sanctions and their effectiveness in increasing taxpayer compliance which results in tax revenues. This research is juridical-normative in nature to study the subject matter of the research and data is collected through a study of documents originating from legal materials both primary, secondary and tertiary. These data are then processed, analyzed, and interpreted based on the theoretical framework that is used as an analytical tool, namely the legal system theory from Lawrence Friedman, Gustave Radbruch's Legal Purpose Theory, and Legal Compliance Theory from Webley. The findings of this research are that administrative sanction arrangements in Indonesia still have weaknesses in terms of certainty, fairness and expediency of law. Likewise, in terms of implementation, there are weaknesses both in terms of legal structure, legal substance, and legal culture. These weaknesses have resulted in the ineffectiveness of regulation and application of tax administration sanctions in encouraging taxpayer compliance and also impacting state tax revenues. In order to encourage the regulation and application of tax administration sanctions to be able to effectively increase taxpayer compliance, improvements are needed both in terms of legal products, supporting infrastructure for supervision of the implementation of tax administration sanctions, as well as a good legal culture from taxpayers.

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