Perumusan Norma Sanksi Serta Penegakan Hukum dalam Undang-Undang Pajak Indonesia

Abstract

Taxes as a source of state revenue have four formulations of sanctions norms in tax collection, there are two formulations of criminal sanctions that intersect with administrative sanctions by providing space or opportunity for law enforcement to be resolved by prioritizing administrative methods. This is contrary to the ultimum remidium principle resulting in legal uncertainty. This normative juridical legal research analyzed secondary legal materials as the main data, consisting of primary legal materials, secondary legal materials, and tertiary legal materials. The primary legal materials strengthened the secondary legal materials. Legal materials were qualitatively analyzed using juridical analysis. The results showed that the implication of the ultimum remedium is due to two reasons, first, there is no measure or parameter "for the benefit of state revenue" and second, "the termination of the investigation is carried out after the taxpayer has paid the tax debt or is not paid or is underpaid. The implication of the ultimum remedium principle in imposing criminal sanctions on taxpayers is used if other legal instruments such as administrative law or civil law are not effective. The purpose of taxes is not to punish and give sorrow to the perpetrators but to end violations and restore the situation for the sake of state revenue