CRIMINAL POLICIES IN TAX LAWS TO INCREASE TAX REVENUE IN THE FIELD OF INCOME TAX

Abstract

ABSTRACT

In general, people are reluctant to pay taxes because taxes do not provide direct rewards (performance) such as buying and selling, exchanging, renting and so on. So with the increasing number of people who lack the awareness to pay taxes, it will directly or indirectly have an impact on the country's economy, on the other hand, if the public has a high awareness of paying tax understands the impact of taxes on society and understands the impact of taxes on individuals and with voluntary and disciplined to pay taxes, the authors are optimistic that the Indonesian nation will not depend on assistance from abroad such as the IMF, World Bank, Paris Club and others, which in the end it is they who determine the economic policy of the Indonesian nation. Hence the Government (Direktorat Jenderal Pajak) demanded to be more incessant in providing information to the public in order to instill tax conciousness. But besides that, there is still a need for sanctions and coercive tools that must be used to force taxpayers who do not comply with the provisions of the Law (Wajib Pajak Non Kooperatif) for the smooth running of the wheels of government, because according to records Direktorat Jenderal Pajak that 70% of state administration costs come from taxes. So the tax law and its implementing regulations do not contain the types of rewards for obedient taxpayers in carrying out tax obligations, either in the form of priorities for obtaining public services or award certificates. The purpose of this study is to determine the policies of Criminal Law in Taxation Law to Increase Income Taxes, and the method used in this research is normative juridical with qualitative data analysis.

Keywords : Policy, Taxation, Income Tax.