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All Journal Jurnal Indonesia Sosial Sains Eduvest - Journal of Universal Studies
Sugeng Santoso PN
Universitas Pelita Harapan, Indonesia
Aerospace Engineering Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Energy Environmental Science Health Professions Immunology & microbiology Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Social Sciences

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Implementation of Tax Hostage Taking (Gijzeling) in Indonesia in the Perspective of Tax Compliance and Deterrence Effect Seselia Ongso; Sugeng Santoso PN
Eduvest - Journal of Universal Studies Vol. 5 No. 12 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i12.52527

Abstract

Indonesia has reformed its tax system into a self-assessment framework that grants taxpayers the autonomy to independently calculate, report, and settle their tax obligations. However, this system faces significant enforcement challenges due to increasing tax arrears and low taxpayer compliance. When administrative instruments such as warning letters, forced collection notices, and asset confiscation prove ineffective, tax hostage-taking (Gijzeling) emerges as an ultimum remedium designed to create a deterrence effect. This study employs a normative legal method with conceptual and legislative approaches to analyze the effectiveness of tax hostage-taking from the perspectives of tax compliance and deterrence effect. Findings reveal that, theoretically, Gijzeling serves as a law enforcement instrument aimed at enhancing taxpayer compliance through criminal sanction threats that induce fear. However, empirical evidence demonstrates that tax hostage-taking has not effectively increased state revenue, as its deterrent impact is limited to directly affected taxpayers and fails to influence broader taxpayer behavior. Consequently, Gijzeling cannot serve as a primary strategy for improving tax compliance. Instead, sustainable compliance requires integrated approaches that strengthen voluntary compliance through enhanced literacy, transparency, and reconstruction of public trust.
The Problem of Setting the Minimum Wage in Indonesia From The Perspective of Worker Protection Citra Kusuma Dewi; Emilia Kusuma; Verdinand Verdinand; Sugeng Santoso PN
Jurnal Indonesia Sosial Sains Vol. 7 No. 4 (2026): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v7i4.2320

Abstract

The minimum wage policy is one of the important instruments in the labor law system in Indonesia that aims to provide protection to workers and ensure the fulfillment of a decent livelihood. However, in practice, the determination of the minimum wage still faces various problems that affect its effectiveness in improving the welfare of workers. This study aims to analyze the regulation and mechanism of setting minimum wages in Indonesia, as well as examine various problems that arise in its implementation from the perspective of worker protection. The research method used was normative legal research with a statutory approach and a conceptual approach. The legal materials used consist of primary, secondary, and tertiary legal materials collected through literature studies and analyzed qualitatively. The results of the study show that normatively the regulation of the minimum wage has been regulated in various laws and regulations, and the determination mechanism involves the central government, local governments, and the Wage Council consisting of elements of the government, employers, labor unions, and academics. However, in practice, there are still various problems, such as the amount of the minimum wage that has not fully met the needs of a decent life, the difference in interests between workers and employers, and the influence of economic and investment policies on wage policies. Therefore, a more comprehensive and equitable wage policy is needed so that the determination of the minimum wage can function optimally as an instrument to protect workers while supporting sustainable economic development
Co-Authors Citra Kusuma Dewi Emilia Kusuma Seselia Ongso Verdinand Verdinand