<![CDATA[The implementation of the self-assessment system in the Indonesian tax system places taxpayers as the parties responsible for calculating, paying, and reporting their own taxes. This situation requires regulations that can guarantee legal certainty while encouraging voluntary compliance. Article 8 paragraph (5) of the Law on General Provisions and Tax Procedures regulates the mechanism for disclosing incorrectly filled Tax Returns through payment of administrative sanctions known as peace fines. This study examines the legal status of administrative fines in the Indonesian tax sanctions system and analyzes whether the regulations reflect legal certainty and support voluntary compliance. The study uses a normative legal method with a statutory regulatory approach, a conceptual approach, and a case approach analyzed qualitatively. The results indicate that the administrative fines in Article 8 paragraph (5) of the Tax Procedures and Tax Administration Law are an administrative law instrument that reflects the principle of ultimum remedium, prioritizing the recovery of state losses through administrative mechanisms. This regulation has supported legal certainty and voluntary taxpayer compliance, but still requires refinement of norms regarding the scope, procedures, and relationship to audits and investigations of tax crimes to ensure more consistent application of the law]]>
Copyrights © 2026
