Tinjauan Yuridis Pemeriksaan dan Penagihan Pajak di Indonesia sebagai Instrumen Penegakan Hukum Perpajakan

Hafidz Nur Ichwan; Helsa Aulia Putri Maulidina; Isfi Nazhara; Risma Melati; Santy Fitnawati WN

doi:10.71417/jchi.v2i1.161

Authors

Hafidz Nur Ichwan Universitas Primagraha, Indonesia Author
Helsa Aulia Putri Maulidina Universitas Primagraha, Indonesia Author
Isfi Nazhara Universitas Primagraha, Indonesia Author
Risma Melati Universitas Primagraha, Indonesia Author
Santy Fitnawati WN Universitas Primagraha, Indonesia Author

DOI:

https://doi.org/10.71417/jchi.v2i1.161

Keywords:

Enforcement, Indonesia, Self-Assessment, Tax Audit, Tax Collection

Abstract

Tax serves as Indonesia's primary revenue source under a self-assessment system, yet persistent noncompliance and tax arrears necessitate robust enforcement through tax audits and collections. This study juridically analyzes procedures of tax examination and collection as tax law enforcement instruments, grounded in Law No. 16/2009 and Law No. 19/2000. Employing a normative legal research approach with statutory and conceptual methods, the population comprises relevant tax regulations and secondary sources from 2015-2025, purposively sampled for doctrinal analysis. Data collection via systematic literature review is analyzed qualitatively through legal interpretation, thematic grouping, cross-referencing, and juridical argumentation. Findings reveal the interdependent roles of audits in verifying formal-material compliance and collections in coercively realizing tax debts via graduated procedures, balancing state interests with taxpayer rights amid digitalization challenges. In conclusion, while normatively sound, implementation gaps persist, recommending enhanced DJP coordination and technology integration to boost voluntary compliance.

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