Pelaksanaan Kebijakan Penyanderaan Pajak (Gijzeling) Dilihat Dari Perspektif Hak Asasi Manusia

Resmaya Agnesia Mutiara Sirait

doi:10.47268/sasi.v26i1.192

Pelaksanaan Kebijakan Penyanderaan Pajak (Gijzeling) Dilihat Dari Perspektif Hak Asasi Manusia

Resmaya Agnesia Mutiara Sirait⁽¹⁾

(1) Fakultas Hukum Universitas Padjadjaran, Indonesia
email

Corresponding Author

Abstract

Tax is a source of income for a country, the use of tax money to finance all state expenditures and financing state development projects. Tax collection is carried out by the state to taxpayers or tax bearers. The current monetary crisis makes many taxpayers who do not obey in paying taxes. So the government must create a new mechanism that aims to help forcibly for taxpayers who do not obey the law. One such mechanism is the forced institution of body (gijzeling). In establishing gijzeling institutions, there are things that must be considered and considered, namely the legal, justice and humanitarian needs (Human Rights), because basically these institutions contain elements of deprivation of liberty. This study aims to analyze how the institution of forced agency (gijzeling) is implemented and how the implementation of tax hostage policy (gijzeling) is seen from the perspective of Human Rights. From the results of the study, it is known that the enforced implementation of the body can be carried out if other administrative legal activities are proven and the tax guarantor has arrears a tax payment of Rp 100,000,000-, and viewed from the perspective of human rights taking a tax (gijzeling) is basically a deprivation of a person's right to independence, but related to the tax guarantor who has no good intention, gijzeling can be applied.

Keywords

Forced Bodies; Tax Insurers; Human Rights

DOI

10.47268/sasi.v26i1.192

Published

2020-05-19

How To Cite

APA: Sirait, R.A. (2020). Pelaksanaan Kebijakan Penyanderaan Pajak (Gijzeling) Dilihat Dari Perspektif Hak Asasi Manusia. SASI, 26(1), 9-19. DOI: https://doi.org/10.47268/sasi.v26i1.192.

IEEE: R.A. Sirait, "Pelaksanaan Kebijakan Penyanderaan Pajak (Gijzeling) Dilihat Dari Perspektif Hak Asasi Manusia", SASI, vol. 26, no. 1, pp. 9-19, May. 2020. Accessed on: Mar. 31, 2025. [Online]. Available DOI: https://doi.org/10.47268/sasi.v26i1.192

Harvard: Sirait, R.A., (2020). "Pelaksanaan Kebijakan Penyanderaan Pajak (Gijzeling) Dilihat Dari Perspektif Hak Asasi Manusia". SASI, Volume 26(1), pp. 9-19. [Online]. Available DOI: https://doi.org/10.47268/sasi.v26i1.192 (Accessed on: 31 March 2025)

Chicago: Sirait, Resmaya Agnesia Mutiara. "Pelaksanaan Kebijakan Penyanderaan Pajak (Gijzeling) Dilihat Dari Perspektif Hak Asasi Manusia." SASI 26, no. 1 (May 19, 2020): 9-19. Accessed March 31, 2025. doi:10.47268/sasi.v26i1.192

Vancouver: Sirait RA. Pelaksanaan Kebijakan Penyanderaan Pajak (Gijzeling) Dilihat Dari Perspektif Hak Asasi Manusia. SASI [Internet]. 2020 May 19 [cited 2025 Mar 31];26(1):9-19. Available from: https://doi.org/10.47268/sasi.v26i1.192

MLA 8th: Sirait, Resmaya Agnesia Mutiara. "Pelaksanaan Kebijakan Penyanderaan Pajak (Gijzeling) Dilihat Dari Perspektif Hak Asasi Manusia." SASI, vol. 26, no. 1, 19 May. 2020, pp. 9-19, doi:10.47268/sasi.v26i1.192. Accessed 31 Mar. 2025.

BibTeX:

@article{SASI192,
		author = {Resmaya Sirait},
		title = {Pelaksanaan Kebijakan Penyanderaan Pajak (Gijzeling) Dilihat Dari Perspektif Hak Asasi Manusia},
		journal = {SASI},
		volume = {26},
		number = {1},
		year = {2020},
		keywords = {Forced Bodies; Tax Insurers; Human Rights},
		abstract = {Tax is a source of income for a country, the use of tax money to finance all state expenditures and financing state development projects. Tax collection is carried out by the state to taxpayers or tax bearers. The current monetary crisis makes many taxpayers who do not obey in paying taxes. So the government must create a new mechanism that aims to help forcibly for taxpayers who do not obey the law. One such mechanism is the forced institution of body (gijzeling). In establishing gijzeling institutions, there are things that must be considered and considered, namely the legal, justice and humanitarian needs (Human Rights), because basically these institutions contain elements of deprivation of liberty. This study aims to analyze how the institution of forced agency (gijzeling) is implemented and how the implementation of tax hostage policy (gijzeling) is seen from the perspective of Human Rights. From the results of the study, it is known that the enforced implementation of the body can be carried out if other administrative legal activities are proven and the tax guarantor has arrears a tax payment of Rp 100,000,000-, and viewed from the perspective of human rights taking a tax (gijzeling) is basically a deprivation of a person's right to independence, but related to the tax guarantor who has no good intention, gijzeling can be applied.},
				issn = {2614-2961},		pages = {9--19}			doi = {10.47268/sasi.v26i1.192},
				url = {https://fhukum.unpatti.ac.id/jurnal/sasi/article/view/192}
		}

RefWorks:

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Jurnal dan Lain-Lain

[12] Ismail, Tjip. (2001). Penyanderaan sebagai upaya Law Enforcement, Majalah Hukum Bisnis

[13] Naibaho, Artha Polma. P, Nyoman Serikat. Ispriyanrso, Budi. (2016). Paksa Badan (Gijzeling) Sebagai Instrumen Penangihan Pajak (Kajian Yuridis Dari Perspektif Hukum Pidana), Jurnal Hukum Vol. 5 No.3, Semarang: Universitas Diponegoro.

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