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4. Tax Sanctions
Sanctions are an act of punishment given to those who break the rules. Regulations or laws are signposts for someone to do something about what to
do and what should not be done. Sanctions need to be rules or laws are not violated. Sanctions taxes is an assurance that the provisions of tax laws
taxation norms will be followed, observed, complied, in other words, the tax penalty is a deterrent so that taxpayers do not violate norms of taxation
Mardiasmo, 2006 in Muliari and Setiawan, 2010. The view of these tax sanctions is measured by indicators Yadyana, 2009
in Muliari and Setiawan, 2010 as follows: a.
Criminal sanctions for violators of the rules imposed heavy taxes. b.
Administrative sanctions imposed for violators of tax laws is ethereal. c.
The imposition of heavy sanctions is one means of educating taxpayer. d.
Sanctions should be imposed on violators tax without tolerance. e.
Imposition of sanctions for violations of the tax can be negotiated. As long as there is a general perception in the community that will be
subject to taxation only if the sanctions do not pay taxes. In fact,many things that make the community or taxpayers sanctioned taxation, whether it be
administrative sanctions interest, penalties, and rising and criminal penalties. Conventionally, there are two kinds of sanctions are positive sanctions and
negative sanctions. Positive sanction a reward, while negative sanction is a punishment Soekanto, 1988 in Ilyas and Burton, 2010. However, if the
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taxpayer reward obedient and has included the Notice has not been pay on time. Currently, the Directorate General of Taxation is still focusing on the
negative sanctions demanding that taxpayers complied with the tax laws. When associated with the applicable tax bill, according to Ilyas and Burton
2010, there are four things that are expected or required of taxpayers, namely:
a. Demanded adherence compliance in taxpayers paying tax implemented
with full awareness. b.
Demanded responsibility taxpayers in submitting or entering the Notice on time according to Art No. 28 year 2007.
c. Demanded honesty taxpayers in filling out the Notice in accordance with
the actual situation. d.
Impose sanctions law enforcement are more heavily to taxpayers who do not obey the regulations.
From the fourth above, the most effective according to Ilyas and Burton 2010 is to impose sanctions law enforcement indiscriminately and carried
out consistently. From the juridical point of view, taxes do contain an element of coercion. That is, if the tax liability is not implemented, then there are legal
consequences that can occur. The legal consequence is the imposition of sanctions taxation.
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Here are the tax sanction stipulated in Art No 28 year 2007: a.
Article 7 1: administrative sanction in the form of fines of Rp 500,000.00 five hundred thousand rupiah for Value Added Tax SPT
Period, if SPT not delivered within a maximum period of 20 twenty days after the end of the tax period.
b. Article 7 1: sanction administrative fine amounting to Rp 100,000, 00
one hundred thousand rupiah for SPT another period when the SPT is not delivered within a maximum period of 20 twenty days after the end
of the tax period. c.
Article 7 1: sanction administrative fine amounting to Rp 1,000,000 00 one million rupiah for SPT Income Tax Taxpayer when SPT is not
delivered within a maximum period of 4 four months after the end of the tax year.
d. Article 7 1: sanction administrative fine amounting to Rp 100,000, 00
one hundred thousand rupiah Annual Income Tax for individual taxpayers later than 3 three months after the end of the tax year.
The purpose of the imposition of administrative sanctions such as fines as provided in this paragraph is for the interest of the orderly administration of
taxes and increase taxpayer compliance in fulfilling the obligation to submit the SPT.
From the explanation above it can be conclude that tax sanction is an assurance that the provisions of the tax legislation tax norm will be
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followedobservedcomplied, in the other words tax sanction is a deterrent in order to the taxpayer does not violate the norms of taxation Mardiasmo,
2006:39. Taxpayers will meet tax payments when looking at the tax penalty would be more detrimental Jatmiko, 2006. The higher or severity of
sanctions, it will be more detrimental to the taxpayer. Therefore, the tax penalties are expected to affect the level of tax compliance in paying taxes.
In essence, the imposition of sanctions imposed taxation to create taxpayer compliance in implementing tax obligations. It is important for
taxpayers to understand tax penalties thus knowing the legal consequences of what was done or not done.
Knowledge of sanctions in taxation is important because the Indonesia ’s
government choose to implement self-assessment system for the implementation of tax collection. Under this system, taxpayers are given the
confidence to calculate the deposit and report their own tax returns. To be able to run it well, then any taxpayer requires knowledge of taxation, both in terms
of technical and administrative regulations. So that implementation can be orderly and in accordance with their intended target, the government has
prepared the guidelines set forth in the applicable tax bill.
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5. Tax Compliance
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