Criminal Sanctions: An Analysis of the Effectiveness of Law Enforcement Against Motor Vehicle Tax Delinquents in Jambi City
DOI:
https://doi.org/10.38035/dijemss.v7i6.6688Keywords:
Indonesia, Law Enforcement , TaxAbstract
The purpose of this study is to determine and analyze the effectiveness of enforcing criminal sanctions against taxpayers who are in arrears in paying motor vehicle taxes in Jambi City and to determine and analyze the solutions implemented for the effectiveness of enforcing criminal sanctions against taxpayers who are in arrears in paying motor vehicle taxes in Jambi City. The research method used in this study is empirical juridical, namely legal research regarding the implementation or enforcement of normative legal provisions in action in every specific legal event that occurs in society. The results of the study indicate that the effectiveness of enforcing sanctions criminal payment tax, must tax must pay according to the adjusted tempo, and if No pay in accordance with the tempo, even in arrears, payment will be subject to sanctions. In Article 10 of the Criminal Code, criminal sanctions, namely: Imprisonment, Death Penalty, Imprisonment, Criminal fines, and imprisonment. In the application of criminal sanctions against taxpayers who are in arrears in paying motor vehicle tax applied Samsat Jambi City to must tax is to pay a fine. The fine for must tax Which in arrears in payment of motor vehicle tax, provided by the Jambi City Samsat as high as 2% per the month. So, if the annual tax is large, tax Which given to must tax by 24% per year. Solutions implemented to effectively enforce criminal sanctions against taxpayers who are in arrears in paying motor vehicle taxes in Jambi City include: Vehicle tax amnesty, exemption from motor vehicle transfer fines, progressive motor vehicle tax exemption, and outreach programs.
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