Violations in the field of taxation result in the imposition of tax sanctions. Provisions and regulations regarding tax sanctions have been stipulated and discussed in Law Number 6 of 1983 concerning General Tax Provisions and Procedures. Tax sanctions can be imposed on taxpayers, tax officials and third parties who commit violations or crimes.
In general, tax sanctions are divided into 2, namely administrative sanctions and criminal sanctions. Administrative sanctions in the form of fines, interest and increases are imposed according to the level of violation or error committed by the parties concerned. Meanwhile, criminal sanctions in the form of criminal fines and imprisonment are imposed in accordance with the offenses and crimes committed by the parties concerned. Here are some explanations of each sanction.
1. Administrative Sanctions
Administrative sanctions in taxes are the payment of losses incurred by taxpayers to the state. Payment of such losses can be in the form of fines, interest and increased payments. Sanctions are imposed according to the type of violation or error committed by the taxpayer. The following is an explanation of administrative sanctions in the form of fines, interest and increases.
- Fine
Tax sanctions in the form of fines are given to taxpayers who commit violations or errors in tax reporting. The amount of fines imposed also varies according to the category or type of tax being reported. Such violations range from late in reporting periodic tax return to VAT tax return. - Interest
Tax sanctions in the form of interest are given to taxpayers who commit violations or mistakes in paying taxes. The amount of interest charged is determined per month according to the violation committed. Such violations are for example late in paying taxes or paying fewer taxes. - Increase
Tax sanctions in the form of increases are given to taxpayers who commit violations or errors in providing information used in calculating the amount of tax payments. This include forcing taxpayers to pay double of the original amount.
2. Criminal Sanctions
Apart from administrative sanctions, criminal sanctions also threaten those who commit violations or mistakes. Criminal law is applied because there are indications of a violation (accidental) or a crime (intentional) in paying taxes. Violations or serious mistakes committed can cause losses to the state. These violations and crimes can be in the form of incorrect data, withholding data, falsifying data to avoid paying taxes. Criminal sanctions are the government's last effort in enforcing tax compliance.
- Criminal Fines
- Tax sanctions in the form of criminal fines are given to taxpayers, tax officials and even third parties who commit violations. The amount of the criminal fine is in accordance with the violations committed.
- Detention
Tax sanctions in the form of detention are given to taxpayers, tax officials and even third parties who commit violations. Detention as a substitute if the offender is unable to fulfill the criminal fine imposed. - Imprisonment
Tax sanctions in the form of imprisonment are given to the party who commits the crime. In contrast to criminal fines and detention, imprisonment is not imposed on third parties.
The various sanctions above have been stipulated in the prevailing laws and regulations. As an effort not to get tax penalties is to convey information and data related to taxes in truth. Because dishonesty in reporting or paying taxes will cause state losses. In addition, to avoid various mistakes, you can ask for help from third parties who understand the laws and regulations better. Such third party can help to decide which data and information are required for tax reporting and payment.
administrative-sanctions , criminal-sanctions
