Tax Sanctions from the Authority Perspective

Abstract

Tax sanctions are imposed by national and local tax authorities to provide a deterrent effect and encourage taxpayer compliance. This research aims to investigate the application of tax sanctions from the perspective of tax authorities. This is a qualitative research that recruited three informants from the tax authorities in the Surabaya Sawahan Tax Office. In-depth interviews comprised the data collection technique used in this research. Data analysis involved data reduction, data presentation and conclusion, and verification. Results showed that the tax sanctions in the Surabaya Sawahan Tax Office have been implemented in accordance with the legal procedures and regulations. Administrative sanctions can be applied through the issuance of tax collection letters conducted through prior research, and criminal sanctions can be imposed by the tax authorities as a last resort.
 Keywords: Tax sanctions; tax authorities; gijzeling; tax compliance

Pengaruh Perubahan Sanksi Hukum dalam Undang-Undang Tentang Ketentuan Umum dan Tata Cara Perpajakan Terhadap Penerimaan Pajak Penghasilan

“…Dengan kata lain, sanksi perpajakan sebagai alat pencegah (preventif) agar wajib pajak tidak melanggar norma perpajakan. Dengan demikian, sanksi perpajakan yang dikenakan oleh otoritas pajak nasional dan lokal bertujuan untuk memberikan efek jera dan mendorong kepatuhan wajib pajak (Sumuan dan Fidian, 2020).…”

Uncovering Tax Avoidance at Government Agencies: A Phenomenological Research

“…Factors that influence tax fraud include tax rates, income levels, poor tax administration, corruption, low tax sanctions, perceptions of the use of tax revenues, tax justice, and taxpayer education level (Ibadin & Kemebradikemor, 2020). Efforts to prevent tax fraud and tax evasion have been carried out by implementing tax sanctions (Sumuan & Fidiana, 2020), but tax evasion or avoidance continues to occur. To reduce tax fraud, the level of tax compliance can be improved by providing better service quality to taxpayers including security, comfort, fast service, and law enforcement (Supadmi, 2009), fostering trust, good cooperation, and an excellent service climate (Tjondro et al, 2020) and optimizing reporting tax fraud (Farrar et al, 2019;Widuri et al, 2019).…”