Analisis Hukum Atas Pelaksanaan Pemberian Fasilitas Penghapusan Sanksi Administratif Menurut Hukum Pajak Indonesia Pada Kantor Wilayah Direktorat Jenderal pajak Sumatera Utara 1

Abstract

This thesis research on the implementation of the provision of facilities for tax administrative sanction elimination by conducting research at the Office of Tax Directorate of North Sumatera I based on Regulation of the Minister of Finance No. 91 / PMK.03 / 2015 on Reduction or Elimination of Administrative Sanctions for Delay in Submission of Notification Letter, Rectification of Notification and Late Payment or Tax Deposit. The problems raised in this research is how thebackground of giving facilities of administrative sanction elimination in the perspective of tax law in Indonesia, how the implementation of the granting of facilities for the elimination of administrative sanctions in the Regional Office of DJP Sumut I and how the constraints and efforts to eliminate administrative sanctions at the Regional Office of DJP Sumut I. This research is conducted by law juridical normative research method that is a research that refers to the legal norms contained in legislation and court decision. The result of the study explains the background of the provision of administrative sanction removal facilities in the perspective of tax law in Indonesiaincluding the failure of tax forgiveness law, the initial step for taxpayers and the government in order to welcome the tax administration reform, the effort to increase state revenue, data improvement and compulsory development Taxes, the existence of violations in taxation, the procedure of taxpayer repudiation is not compliant, and the data of the taxpayer of the applicant for the elimination of sanctions. The implementation of administrative sanction removal facilities at the Regional Office of DGT Sumut I has been in accordance with the mandate of the law. The authority of the Minister of Finance in issuing the Regulation of the Minister of Finance and the Authority of the Director General of Taxation to abolish the administrative sanction shall be the delegation of the attributive authority on the order of the law on the imposition of administrative sanction in the form of interest followed by the authority of the elimination of sanctions by the Director General of Taxes resulting in the birth of legal products. Constraints and efforts to eliminate administrative sanctions are economic constraints, socialization barriers and obstacles to natural disasters or the failure of crops / businesses. Efforts that can be done is the socialization dang delivery of clear information to the taxpayers, check the condition of taxpayers directly in the field and also provides a clear understanding and information about administrative sanctions and obligations to taxpayers.