Obligation to Submit Tax Data and Information From Agencies, Institutions, Associations, and Other Parties To Maintain The Authority of Law and The State

Abstract

Law Number 28 of 2007 concerning the Third Amendment to Law Number 6 of 1983 concerning General Provisions and Procedures for Taxation and Government Regulation Number 31 of 2012 concerning the Provision and Collection of Data and Information relating to Taxation have regulated that every government agency, institutions, associations and other parties (ILAP), are obliged to provide data and information relating to taxation to the Directorate General of Taxes (DJP),  the provisions of which are regulated by Government Regulations. Even though Article 41C of Law No. 28 of 2007 regulates a maximum prison sentence of 1 year and a fine of 1 billion for people who deliberately do not carry out obligations as regulated in Article 35A, in practice the provision of submission of tax data and information from ILAP does not work. properly. To realize the implementation of these obligations, the DJP took another approach through the creation of a Memorandum of Understanding/ Agreement/MoU to a Cooperation Agreement in order to obtain tax data and information from the ILAP. The research study used in writing research methods focuses on and examines the application of rules and norms in positive law. Using Legal Certainty Theory by Gustav Radbruch. The results of the research, what was found was that the implementation of the obligation to submit tax data and information from ILAP did not run in accordance with positive law, namely Article 35A of Law Number 28 of 2007 concerning the Third Amendment to Law Number 6 of 1983 concerning General Provisions and Tax Procedures. . Researchers suggest changes to norms in Article 35A of Law Number 28 of 2007 concerning the Third Amendment to Law Number 6 of 1983 concerning General Provisions and Tax Procedures to include a mechanism for signing a Memorandum of Understanding/Memorandum of Understanding (MoU). /Cooperation Agreement (PKS) as an alternative solution for collecting tax data and information so that legal and state authority can be maintained.