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All Journal Jurnal Dinamika Hukum Estudiante Law Journal
Ikbal, Moh
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Law, Crime, Criminology & Criminal Justice

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Hostage Taking (Gijzeling) in Tax Law Tax: A Perspective on the Protection of State Interests Ikbal, Moh; A'la, Nurul
Estudiante Law Journal VOL. 7 No. 2 JUNE 2025
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33756/eslaj.v7i2.31614

Abstract

Gijzeling or detention in Indonesian tax law is an instrument used to ensure compliance with tax obligations by Taxpayers who have not settled their tax debts. Based on Law of the Republic of Indonesia Number 6 of 1983 concerning General Provisions and Tax Procedures, which was amended by Law Number 28 of 2007, gijzeling is applied when a Taxpayer has tax debt of at least Rp100 million and fails to meet the payment obligation after collection efforts have been made. This study aims to analyze the procedure and implementation of gijzeling in Indonesian tax law, as well as to evaluate the legal basis for the use of this instrument, including the procedures that must be followed to avoid violating the Taxpayer's rights. The methodology used in this study is a qualitative approach with normative legal research, which focuses on the analysis of applicable regulations, legal doctrines, and the practice of implementing gijzeling. The primary data sources come from relevant regulations, particularly the Tax Law and Director General of Tax Regulation Number PER-29/PJ/2015. The research findings indicate that while gijzeling is a valid instrument in enforcing tax law, its implementation must follow clear and fair procedures. Strict supervision from both internal and external parties is crucial to prevent abuse of power. Gijzeling can only be applied after all other collection efforts have failed and must respect the Taxpayer's rights, applied in a proportional and prudent manner to achieve fiscal justice.
Urgency of Law Enforcement in the Field of Conservation of Living Natural Resources and Ecosystems Purnawati, Andi; Irmawaty, Irmawaty; Haling, Syamsul; Ikbal, Moh
Jurnal Dinamika Hukum Vol 21, No 3 (2021)
Publisher : Faculty of Law, Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/1.jdh.2021.21.3.3510

Abstract

Environmental law as a branch of legal science today plays an important role. Why not, human life and survival naturally and naturally will be largely determined by the upholding of laws in the field of the environment. One of the impacts of human selfishness and greed for the environment is the depletion of living natural resources and their ecosystems without regard to environmental balance and ecological principles. The method used in this study is a normative research type using primary, secondary, and tertiary legal sources. The nature of explanatory research with a dogmatic and theoretical approach. Analysis of legal issues material uses deductive-inductive analysis techniques on legal issues that are the target of analysis through legal reasoning and argumentation. Researchers found that to support the implementation and enforcement of laws in the field of conservation of living natural resources and their ecosystems, cross-sectoral coordinative mechanisms in an integrated and stimulating manner are more activated. The frequency between related sectoral agencies is increased to reduce law violations in the field of conservation of living natural resources and their ecosystems.Keywords: Law Enforcement, Natural Resources, Conservation
Co-Authors A'la, Nurul Irmawaty, Irmawaty Purnawati, Andi Syamsul Haling, Syamsul