Ultimum Remedium & Primum Remedium Sanctions in Tax Law Enforcement in Indonesia to Secure State Revenue

Haryoko Bambang Widjayanto; Wahyu Prawesthi; Vieta Imelda Cornelis

doi:10.25139/lex journal.v9i1.9712

Haryoko Bambang Widjayanto Faculty of Law, University of Dr. Soetomo, Indonesia
Wahyu Prawesthi Faculty of Law, University of Dr. Soetomo, Indonesia
Vieta Imelda Cornelis Faculty of Law, University of Dr. Soetomo, Indonesia

https://doi.org/10.25139/lex%20journal.v9i1.9712

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Keywords: Ultimum Remedium Sanction, Primum Remedium Sanctions, Tax Law Enforcement

Abstract

This study aims to determine the types of tax sanctions imposed on taxpayers who do not carry out their tax obligations based on the provisions of the Law. The research method is the related tax laws and regulations, journals, books, and the internet related to the problems under discussion. Based on the Law of the Republic of Indonesia Number 7 of 2021 concerning the Harmonization of Tax Regulations (HPP), taxpayers who do not fulfill the obligation submit Periodic/Annual tax returns or submit Periodic/Annual tax returns but not based on actual conditions will be subject to sanctions in the field of taxation which apply in Indonesia. Based on the law, sanctions are given to taxpayers who violate and commit criminal acts of taxation either due to negligence or deliberately. Taxpayers who commit violations based on the tax law due to negligence and do not want to be subject to criminal sanctions are given the option to pay the principal owed along with fines, while taxpayers who violate tax provisions deliberately can immediately be subject to criminal sanctions in the field of taxation and obliged to pay the principal tax owed along with sanctions.

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