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All Journal Jambura Law Review
Syamsuddin, Adiesty Septhiany Prihatiningsih
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Law, Crime, Criminology & Criminal Justice

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The Urgency of Regulating Tax Law for Vehicles After Natural Disasters in Indonesia Asriyani, Asriyani; Syamsuddin, Adiesty Septhiany Prihatiningsih; Rory, Soleman S
Jambura Law Review VOLUME 3 NO. 2 jULY 2021
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (568.726 KB) | DOI: 10.33756/jlr.v3i2.8307

Abstract

The occurrence of a natural disaster on 28 September 2018 in the province of Central Sulawesi Indonesia caused vehicle tax arrears to be incurred by people who were victims of natural disasters. This research is socio-legal research with a statutory and comparative approach to find out the legal arrangements related to tax collection after natural disasters and to compare it with the practices in New South Wales, Australia. This study concluded that there is no specific regulation that differentiates the mechanism of tax collection during normal times and the period after a natural disaster in Indonesia. Local governments are given the authority to regulate it based on the scale of the disaster and the affected areas/people in which people lose their homes and livelihoods so they cannot fulfill their obligations to pay for vehicle tax. This resulted in the arrears of tax collection carried out by the fiscus and become an obstacle for local governments to collect taxes as a source of financing rebuilding infrastructure after a natural disaster. As a comparison, an integrated tax reduction system was applied for disaster victims in New South Wales, including for the vehicle tax. The whole process was done online. Indonesia needs to build such a system to anticipate the bad impact of tax collection that can make disaster victims suffer psychologically.
Co-Authors Asriyani, Asriyani Rory, Soleman S