Karya Ilmiah

DISERTASI (0062) - Penyanderaan Dalam rangka Penegakan Hukum Pajak Yang Berspektif HAk Asasi MAnusia

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-The issue of the tax debt collection to the bad faith Taxpayers resulted in tax
revenues that are not optimal. Final effort to do in order to overcome the problem
of tax debt collection is hostage taking. Hostage Taking to a bad faith Taxpayers
to pay off his tax debt, is not as a form of punishment or a substitute for action on
debt or unpaid taxes. Therefore, the specification is descriptive analytical
research as it aims to describe the implementation of tax policy in the imposition
hostage in taxation. The approach used in this study is the statute approach and
therefore conceptual approach with regard to the legal aspects (principles of
taxation), legal norms, which is associated with the concept in law enforcement of
hostage taking in Indonesia tax law. In addition, the implementation of the
hostage-taking will also be studied in the form of the concept of human rights and
justice and economic development of Indonesia. In international law, the concept
of hostage-taking has been prohibited as stipulated in the UN International
Convention on December 19, 1979. Hostage Taking concept in tax law
enforcement is doing a temporary restraint on the freedom of someone who
intended to have a deterrent effect so that the taxpayer is willing to pay off his tax
debts. This is the study of this research. Tax law enforcement with protection of
human rights to bad faith Tax

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Ketersediaan

090610311

0062

Ruang Disertasi

Tersedia

Informasi Detail

Judul Seri

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No. Panggil

0062

Penerbit

Surabaya : Fakultas Hukum Unair., 2012

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

NONE

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

-

Subjek

HUKUM PAJAK

Info Detail Spesifik

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Pernyataan Tanggungjawab

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Versi lain/terkait

Lampiran Berkas

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