ANALISIS KEKUATAN HUKUM EKSEKUTORIAL SURAT PAKSA SEBAGAI DASAR PENAGIHAN UTANG PAJAK BERDASARKAN UNDANG UNDANG NOMOR 19 TAHUN 2000

• Intan Maulida Nuripma

  Universitas Islam Negeri Sunan Gunung Djati

  Author

• Fradisa Prabu Khairattariq

  Universitas Islam Negeri Sunan Gunung Djati

  Author

• Kayla Namira Rachman

  Universitas Islam Negeri Sunan Gunung Djati

  Author

• Meisa Sobariah

  Universitas Islam Negeri Sunan Gunung Djati

  Author

• Nandang Najmudin

  Universitas Islam Negeri Sunan Gunung Djati

  Author

This study is motivated by the suboptimal implementation of tax collection through a distress warrant (surat paksa) as an instrument of tax law enforcement. Although it is expressly regulated under Law Number 19 of 2000 and possesses executorial force, in practice the use of the distress warrant continues to face various juridical and non-juridical obstacles that hinder the effective recovery of tax arrears. The objectives of this research are to analyze the effectiveness of tax collection through a distress warrant as an instrument of tax law enforcement, to identify the juridical and non-juridical constraints affecting its implementation, and to assess the extent to which such enforcement reflects a balance between the state’s interest in optimizing tax revenue and the protection of taxpayers’ rights based on the principles of justice, legal certainty, and proportionality. This research employs a normative juridical method, with data collected through library research and analyzed qualitatively. The findings indicate that tax collection through a distress warrant is a lawful instrument with executorial power to safeguard state revenue; however, its effectiveness remains constrained by both juridical and non-juridical factors. Limitations in facilities, budget, and the quality of enforcement personnel, as well as the low level of taxpayers’ legal awareness and compliance, demonstrate that the success of tax collection depends not only on the strength of the regulatory framework but also on consistent law enforcement and the sustained strengthening of a culture of tax compliance.

DAFTAR PUSTAKA

DASAR HUKUM

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