Sanksi Perpajakan dan Pengadilan Pajak di Indonesia: Upaya Optimalkan Perolehan Pajak Kaitannya dengan Pembangunan Nasional

Abstrak

This paper is about taxation sanctions and tax courts in Indonesia: as an effort to optimize the acquisition of taxes in relation to national development. Juridically, the tax does contain elements of coercion. If the tax obligations are not implemented, then there are legal consequences that may occur. The legal consequences are the imposition of tax sanctions. In essence, the imposition of tax sanctions imposed to create taxpayer compliance in carrying out its tax obligations. That is why it is important for taxpayers to understand tax sanctions to know the legal consequences of what is done or not done. But in taxation in Indonesia, many encountered many problems one of which is the problem of "tax evasion". The focus of the problem in this article is: 1). How to Form Tax Sanctions in Indonesia. 2). The concept of the Tax Court in Indonesia. 3). How the National Development Efforts Relate to Taxes.