Implementation of Tax Ownership to Taxpayers with the Principles

of Justice

Steffi Yellow, Ahmad Feri Tanjung, Marolop Butar-butar, Kartina Pakpahan, Elvira Fitriyani

Pakpahan

Magister of Laws, Universitas Prima Indonesia, Jl. Sekip simpang Sikambing, Medan, Indonesia

Keywords: Tax hostage, taxpayers, justice.

Abstract: Hostage-taking was an act of confiscation of the body against a taxpayer who does not carry out his

obligations. It was necessary to pay attention to the regulation and the impact of the pressure that will arise

from the hostage taking. Data collection techniques in the form of literature and interviews with government

officials at the Directorate General of Taxes, KPP Pratama Binjai area. The data were analyzed

qualitatively. Regulations for taking tax hostage against taxpayers with the principle of justice were

regulated based on Law Number 19 of 2000. The mechanism for implementing tax hostage against

taxpayers with the principle of justice at Binjai Pratama Tax Office was in accordance with existing

regulations. KPP Pratama Binjai has provided leeway for tax bearers and passes the change of year. Efforts

to increase compliance and awareness of taxpayers in carrying out tax obligations in the Binjai Pratama

KPP area was to educate taxpayers at the time of administration, made NPWP.

1 INTRODUCTION

In line with the increasingly active development

carried out, the greater the budget for financing state

expenditures. For this reason, the government

requires a large enough fund to finance development

activities that take place continuously and

sustainably. The funds are expected to be obtained

from domestic revenues without having to rely on

foreign aid or loans.

Development financing issued by the

government was obtained from various sectors, in

this case, namely tax revenue and non-tax revenue.

Non-tax revenues include, among others, revenues

from the use of natural resources, management of

state assets and others. These revenues are very

unstable because of the large dependence of these

revenues on external factors. Therefore, the only

mainstay of the government today was revenue from

the taxation sector.

The tax sector plays a big role in state revenue.

Taxes are a means by which the government obtains

funds from the people. The proceeds from the tax

revenue are used to fill the state budget and at the

same time finance state spending needs. Apart from

being a source of funds to fill the state budget, taxes

are also used as a source of monetary and investment

policies which have an impact on increasing

economic growth, so that people's welfare was

getting better.

Based on the aforementioned provisions of

Article 23 A, there are 2 (two) main elements

contained in taxes and other levies that are

compelling: first, they must be regulated by law and

second, they are enforceable. Order to prevent the

tax evasion, the tax law can be enforced by tax

collection, tax assessment and tax investigation

Tax collection was a transfer of wealth from the

people to the state, the results of which will be

returned to the people. Therefore, tax collection

must get approval from the people, especially

regarding the types of taxes that will be collected

and how much the tax was collected. Of course, the

people's consent process can only be carried out by

means of a law. The juridical basis for answering

this question was by referring to Article 23A above.

In the framework of National Taxation reform, the

Government together with the House of

Representatives (DPR) succeeded in reforming tax

laws.

Based on the second element, namely the

enforceable nature of tax collection, it can be

explained that the funds collected from taxes will be

400

Yellow, S., Tanjung, A., Butar-butar, M., Pakpahan, K. and Pakpahan, E.

Implementation of Tax Ownership to Taxpayers with the Principles of Justice.

DOI: 10.5220/0010312700003051

In Proceedings of the International Conference on Culture Her itage, Education, Sustainable Tourism, and Innovation Technologies (CESIT 2020), pages 400-407

ISBN: 978-989-758-501-2

returned to the people in the form of development

and services provided by the government. In order to

create certainty in the process of collecting it and the

progress of development in a sustainable manner,

the nature of the coercion must exist because the

people themselves have agreed to it through the

provisions stipulated in law. The element of

coercion means that if the taxpayer does not want to

pay taxes, the government can take coercion, among

others, by issuing a letter of force so that the

taxpayer was willing to pay off his tax debt. That

there was an influence between the attitude of the

taxpayer and the application of land and building

taxes. This affects that it will facilitate the future

opportunities for the attitude of taxpayers

(Ramdhani, 2017).

That the philosophical and the restorative justice

principle has become the foundation for regulation

and tax enforcement rather than repressive or

retributive justice. Persuasive approach focused on

tax payers and officers’ consensus was the best

mechanism for tax evasion, not only related on civil

and criminal matters, but also for administrative.

The implementation of restorative justice principle

will be appropriate if the principle was accompanied

by good governance principles (Sarwirini, 2014).

In this case, the focus will be on tax collection by

the Directorate General of Taxes against taxpayers

who have tax arrears. Tax collection was carried out

based on Law No. 19 of 1997 as amended by Law

no. 19 of 2000 concerning tax collection by

compulsory letter. The forced letter has executorial

power and was the same as a court decision which

has permanent legal force. The coercive letter,

among others, gives the Directorate General of

Taxes the authority to take hostages against

taxpayers who have tax arrears.

Hostage-taking (gijzeling) was a compulsion to

carry out corporate confiscation of taxpayers who

have neglected their obligations, resulting in

substantial losses for the government. In this case

the government must do it selectively and carefully

because this concerns human rights. And the

implementation can only be done after going

through a series of other tax collection activities.

There was a relationship between taxation and the

application of the electronic filling system on

taxpayer compliance. So it was very important for

the application of taxpayers with the socialization of

this understanding with a new system that affects

how compliant taxpayers are with their obligations

(Sugiartini, 2020).

That in the statistical analysis there was a

relationship between taxpayer understanding and tax

awareness which has a significant relationship with

taxpayers, so it was very important for socialization

training on this so that it adds guidance on taxes

(Ida, 2019). A study was known to have a

relationship with taxpayers' knowledge of a positive

relationship with individual taxpayers (Ida, 2019).

The Regional Office of the Directorate General

of Taxes (DJP) North Sumatra (Sumut) I took

hostage on a tax arreater with the initials JH on

January 19, 2017. JH is registered at the Pratama

Binjai Tax Service Office (KPP) and was an

entrepreneur in the field of chicken farming. The

total tax arrears amounted to Rp 3.61 billion. JH was

held hostage because he was judged to be

uncooperative and ignored all the persuasive actions

he had taken. The hostage-taking was carried out

based on the Letter of the Minister of Finance of the

Republic of Indonesia Number SR-986 / MK.03 /

2016 dated 30 December 2016 regarding the

Granting of Permits to take hostages.

Based on the fact that there is an imbalance of

bargaining position of the parties. Although the

agreement has put forward the principle of freedom

of contract. Freedom of contract is based on the

assumption that the parties to the contract have a

balanced bargaining position, but in reality the

parties do not always have a balanced bargaining

position (Pakpahan, 2017). This research was to

look at the laws in Indonesia that regulate tax

hostage, how the tax hostage implementation

mechanism and the role in increasing taxpayer

compliance and awareness. Based on the

background explanation above, the researcher was

interested in conducting research on hostage-taking

which was compiled in this thesis with the title "The

Application of Tax Hostage to Taxpayers with the

Principle of Justice in the Binjai Primary Tax Office

Area".

From the existing problems, there are questions,

namely how positive law in Indonesia regulates the

application of tax hostage to taxpayers with the

principle of justice, how was the implementation

mechanism for implementing tax hostage to

taxpayers with the principle of justice in the area of

the Binjai Pratama Tax Service Office, and how are

efforts to improve taxpayer compliance in carrying

out tax obligations in the area of the Binjai Pratama

Tax Service Office. And diference than another

paper are this have seems problem and how do from

one city at North Sumatera.

Implementation of Tax Ownership to Taxpayers with the Principles of Justice

401

2 RESEARCH METHODS

The research method in this research uses juridical

empirical research which looks for material in the

form of interviews to compare it with the right

positive law. The study used interviews with the

Directorate General of Taxes in the KPP Pratama

Binjai area to obtain an explanation of the hostage

cases that had occurred.

To analyze the data and draw from the research

results, the data will be analyzed qualitatively by

describing the data in the form of explanations or

sentence descriptions that are arranged

systematically from the results of data analysis.

Then, an analysis of the incident at the taxpayer

office in the Binjai area of North Sumatra was

analyzed and the results of the interview are

interesting.

3 RESEARCH RESULTS AND

ANALYSIS

3.1 The Implementation Mechanism

for the Application of Tax Hostage

to Taxpayers with the Principle of

Justice in the Area of the Binjai

Primary Tax Office

The definition of tax according to Law Number 28

of 2007 concerning General Provisions and Tax

Procedures (UU KUP) was an obligatory

contribution to the state by an individual or entity

that was compelling under the Law. Taxes are a state

obligation which was clearly regulated in the 1945

Constitution. Article 23 (A) states that "taxes and

other levies which are forcing for state purposes are

regulated by law". In accordance with Article 27

paragraph (1).

Article 23 (A) of the 1945 Constitution

(Amendment IV) was the legal basis for tax

collection in Indonesia which reads: "Taxes and

other levies of a compelling nature for state purposes

are regulated by law". According to Machfud Sidik,

compliance with voluntary taxation obligations was

the backbone of the self-assessment system, where

taxpayers are responsible for determining their own

tax obligations and then accurately and timely pay

and report the tax (Rahayu, 2010).

According to Gunadi, the definition of taxpayer

compliance was: "In this case it means that

taxpayers have the willingness to fulfill their tax

obligations in accordance with applicable

regulations without the need for examination, careful

investigation, warnings or threats and application of

both legal and administrative sanctions" (Gunadi,

2013). Taxpayer compliance, namely guilt and

shame, taxpayers' perceptions of the fairness and

fairness of the tax burden they bear, and the effect of

satisfaction on government services (Nasucha,

2004).

The predicate of obedient taxpayers in the sense

of discipline and obedience, was not the same as

taxpayers who are predicated as large taxpayers,

there was no relationship between compliance with

the nominal amount of tax deposits paid to the State

treasury. Because, even the largest taxpayer does not

necessarily meet the criteria as a compliant taxpayer,

even though it makes a large contribution to the

state, if it still has arrears or delays in tax payment, it

cannot be given the title of obedient taxpayer

(Rahayu, 2010).

The billing action was divided into two, namely

passive billing and active billing. In passive billing

there are several actions taken, namely by using a

Tax Collection Letter (STP), Tax Underpayment

Assessment Letter (SKPKB), Additional Underpaid

Tax Assessment (SKPKBT), Correction Decree

(SKP), Objection Decree, Decree Appeal. If within

30 days it has not been paid, then 7 days after the

due date will be followed by active tax collection

starting with issuing warning letters, compulsory

warrants, confiscation orders, prevention, hostage

taking (Suandy, 2005).

The purpose of the tax collection was for the tax

bearer to pay off his tax debt. Thus, if the tax debt

was paid off, the series of actions will not be

continued. This collection action was one way of

forcing taxpayers to fulfill their obligations. The

collection function was as a law enforcement action

for taxpayers or tax bearers to comply with statutory

regulations and as a measure to safeguard tax

revenue (Zuraida & L. Y. Hari Sih Advianto, 2011).

Article 32 paragraph (1) of the General

Provisions of Taxation Law stipulates that in

exercising rights and obligations in accordance with

the provisions of taxation legislation, taxpayers are

represented in terms of:

a. agency by administrators

b. the agency declared bankrupt by the curator

c. body under dissolution by a person or body

assigned to make settlement

d. the agency was under liquidation by a

liquidator

e. an inheritance that has not been divided by

one of the heirs, executor of his will or who

manages the inheritance; or

CESIT 2020 - International Conference on Culture Heritage, Education, Sustainable Tourism, and Innovation Technologies

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f. a child who was not an adult or someone who

was under interception by a guardian or

guardian.

Representatives as referred to in Article 32

paragraph (1) of the Law on General Provisions of

Taxation are personally and / or jointly responsible

for the payment of taxes owed, unless they can

prove and convince the Directorate General of Taxes

that they are in a truly impossible position. to be

burdened with responsibility for the tax due.

Taxpayer awareness was the attitude of taxpayers

who have understood and are willing to carry out

their obligations to pay taxes and have reported all

their income without being hidden in accordance

with applicable regulations (Nasution, 2006).

Taxpayers on the implementation of state

functions by the government will move people to

comply with their obligations to pay taxes. Tax

awareness grows because people feel they are

involved in finding tax regulations (Safri Nurmantu,

2005).

The procedure for issuing tax assessments and

tax bills has been regulated in the Minister of

Finance Regulation which has undergone several

changes, with the latest amendment, namely

Regulation of the Minister of Finance Number 183 /

PMK.03 / 2015 concerning Procedures for Issuance

of Tax Assessment Letters and Tax Collection

Letters. Previous regulations, namely Minister of

Finance Regulation Number 145 / PMK.03 / 2012

concerning Procedures for Issuance of Tax

Assessment Letters and Tax Collection Letters,

Minister of Finance Regulation Number 84 /

PMK.03 / 2010 concerning Procedures for Issuance

of Tax Collection Letters, Minister of Finance

Regulation Number 83 /PMK.03/2010 concerning

Procedures for Issuance of Tax Assessment Letters,

Minister of Finance Regulation Number 189 /

PMK.03 / 2007 concerning Procedures for Issuance

of Tax Collection Letters and Regulation of the

Minister of Finance Number 23 / PMK.03 / 2008

concerning Procedures for Issuance of Assessment

Letters Tax.

Regulations that further regulate tax hostage are

in the Director General of Taxes Regulation Number

PER - 03 / PJ / 2018 concerning Guidelines for

Implementing Hostage-Taking and Providing

Rehabilitation of the Good Name of Tax Bearers

Hosted. The previous regulation, namely the Decree

of the Director General of Taxes Number KEP-218 /

PJ / 2003 concerning Guidelines for the

Implementation of Hostage-taking and Granting of

Rehabilitation of the Good Name of Tax Bearers

who are Hosted. Rules regarding hostage-taking are

also regulated by Government Regulation Number

137 of 2000 concerning Places and Procedures for

Hostage Hostage, Rehabilitation of Tax Bearers'

Good Name, and Providing Compensation in the

Context of Collecting Tax with a Warrant.

Technically also contained in the Joint Decree of the

Minister of Finance and Minister of Justice and

Human Rights No. M-02.UM.09.01 Year 2003, No.

294 / KMK.03 / 2003 concerning the Custodian of

Tax Bearers Held in a Detention Center in the

Context of Collecting Tax with a Warrant.

According to Law Number 19 of 1997 as lastly

amended by Law Number 19 of 2000 concerning

Tax Collection by Force Letter in Article 33

Paragraph 2, hostage-taking can only be carried out

based on a Hostage Warrant issued by an official

after obtaining written permission from the Minister

Finance for central tax collection or from the

Governor for local tax collection. However, if the

official was unavailable and a replacement for the

official has not been appointed, the superior officer

can apply for a permit to take hostage.

Based on Law Number 19 of 1997 as lastly

amended by Law Number 19 of 2000 concerning

Tax Collection by Force Letter in Article 33

Paragraph 3, the period for holding tax bearers of

hostage was a maximum of six months from the time

the tax bearer was placed in place. hostage and can

be extended for a maximum of six months.

Taxpayer awareness of taxation was needed to

increase taxpayer compliance. The level of tax

awareness shows how much a person's

understanding of the meaning, function and role of

taxes. The higher the level of taxpayer awareness,

the better the understanding and implementation of

tax obligations so that it can increase compliance.

This statement was also supported by the results

of research conducted by Siti Musyarofah and Adi

Purnomo whose research results show that taxpayer

awareness has a positive effect on taxpayer

compliance. The results of this study are supported

by research results from Hangga Wicaksono, Murti,

Jullie Sondakh, and Harijanto Sabijono which state

that taxpayer awareness has a significant positive

effect on taxpayer compliance.

This was also obtained from the research of Ni

Ketut Muliari and Putu Ery Setiawan, which affects

taxpayer compliance. This was due to the awareness

of taxpayers due to understanding and implementing

high voluntary taxation provisions regarding taxes,

so that taxpayer compliance will increase.

Law Number 19 of 1997 as lastly amended by

Law Number 19 of 2000 concerning Tax Collection

by Force Letter in article 33 paragraph 5 stipulates

Implementation of Tax Ownership to Taxpayers with the Principles of Justice

403

that hostage-taking may not be carried out if the tax

bearer was in worship, was attending an official

hearing, or was attending general election.

Based on Law Number 19 Year 1997 as last

amended by Law Number 19 Year 2000 concerning

Tax Collection by Force Letter article 34 paragraph

3, tax bearers who are held hostage can file a lawsuit

against the implementation of hostage taking only to

the district court. The right to file a lawsuit was to

provide justice for tax bearers in the event of an

error in the implementation of hostage taking which

was of course detrimental to the tax bearer

concerned.

Law Number 19 of 1997 as lastly amended by

Law Number 19 of 2000 concerning Tax Collection

by Force Letter article 34 paragraph 4 states that tax

bearers can apply for rehabilitation of good name

and compensation if the tax bearer's claim was

granted by the District Court. and court decisions

have permanent legal force.

The amount of compensation provided by an

official to a taxpayer or a tax bearer was IDR

100,000.00 (one hundred thousand rupiah) per day

during the period of detention he has served. This

value was stated in Law Number 19 Year 1997 as

last amended by Law Number 19 Year 2000

concerning Tax Collection by Force Letter article 34

paragraph 5 letter a. The amount of compensation

for the tax bearer who was held hostage may change

and was determined by a decree of the Minister of

Finance.

In Law Number 19 Year 1997, as lastly amended

by Law Number 19 Year 2000 concerning Tax

Collection by Force Letter Article 35, it was

stipulated that taking taxpayers hostage does not

result in the elimination of tax debts and the

cessation of tax collection. Thus, taking tax bearers

as hostage does not result in the write-off of the tax

debt. Therefore, even though the tax bearer has been

taken hostage, the tax collection action does not stop

and continues to be carried out.

The Binjai Pratama Tax Office has the following

work areas:

1. Binjai Municipality includes the districts of

East Binjai, Binjai Kota, Binjai Utara, Binjai

Barat and Binjai Selatan

2. Langkat District includes, Pangkalan Susu,

Gebang, Hinai, Secanggang, Sawit Seberang,

Babalan, Sei Lepan, Stabat, Sirapit, Binjai,

Besitang, Tanjung Pura, Wampu, Pematang

Jaya, West Brandan, Kuala, Finish, Bahorok,

Kutambaru districts , Sei Bingai, Batang

Serangan and Wal Api

The Binjai Pratama Tax Service Office was

located at Jalan Jambi number 1 Rambung Barat,

Binjai Selatan. Based on the Regulation of the

Minister of Finance of the Republic of Indonesia

Number 210 / PMK.01 / 2017 concerning the

Organization and Work Procedures of the

Directorate General of Taxes Vertical Agency in

article 58, KPP Pratama has the task of carrying out

services, counseling, supervision and law

enforcement for Taxpayers in the field of Income

Tax, Taxes. Value Added, Sales Tax on Luxury

Goods, Other Indirect Taxes, and Land and Building

Tax within their jurisdiction based on laws and

regulations.

The Directorate General of Taxes has carried out

a series of investigations and reconnaissance assisted

by the State Intelligence Agency (BIN) and tax

intelligence. Based on these data, it is stated that the

tax bearer does not have good intentions because he

does not want to pay taxes, not because he was

unable to pay taxes. That was the basis for the tax

hostage decision to be implemented.

According to Mr. Ivon Indardi, the case of JH's

tax bearer tax debt must be resolved immediately

before March 31, 2017, given the tax amnesty

program. By taking advantage of the tax amnesty

program, taxpayers are only required to pay the

principal tax owed. Interest penalties and tax

penalties will be removed.

The Binjai Primary Tax Office has told JH tax

bearers to take advantage of this tax amnesty

program. However, JH's tax bearer was still not

willing to pay his tax debt. This tax debt that has

been incurred since 2008 was finally taken hostage.

The hostage-taking was the last resort that had to be

done.

Based on the interview conducted with Mr.

Diyarto, the tax bailiff who was directly on duty at

the time the implementation of the tax hostage

against the JH tax bearer was carried out, the

researcher was given a clear explanation of the stage

of hostage being carried out up to the stage of

releasing the hostages. The hostage-taking was

carried out based on the Letter of the Minister of

Finance of the Republic of Indonesia Number SR-

986 / MK.03 / 2016 dated 30 December 2016

regarding the Granting of Permits to take hostages.

The hostage-taking was not immediately carried

out at that time because surveillance was carried out

first. Surveillance was carried out to determine the

whereabouts of taxpayers. Reconnaissance was

carried out by the State Intelligence Agency (BIN)

and inteldik.

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404

The tax hostage was carried out against JH on

January 19, 2017 at his residence. The process of

taking hostages was carried out by the tax bailiff and

the police, namely the North Sumatra Regional

Police. After that, the JH tax bearer was taken to the

hospital for a health check in order to get a medical

certificate from the hospital which states that the tax

bearer was in good health. Furthermore, JH tax

bearers are entrusted to the Class I State Detention

Center (Rutan), Medan. JH tax bearers are placed in

a separate room from other inmates.

The period of hostage taking can be carried out

for a maximum of 6 (six) months and can be

extended for a maximum of 6 (six) months.

However, the taxpayer JH paid the tax debt and also

joined the tax amnesty program on January 20,

2017, the day after the hostage taking was carried

out. JH's tax bearer paid off all his tax payable

amounting to Rp 2,444,436,937.

JH tax bearers are released from hostage on

January 20, 2017 after fulfilling the provisions for

cessation of hostages in accordance with KEP-218/

PJ / 2003 concerning Implementation Guidelines for

Hostage-taking and Granting Rehabilitation of the

Good Name of Tax Bearers Who Are Hostaged. Tax

bearers who have paid tax debt of 50% or more of

the amount of tax debt / remaining tax debt, and the

rest will be paid in installments released from the

state detention center based on certain

considerations from the Minister of Finance with a

Letter of Recommendation / Notification of the

Minister of Finance to the Director General of

Taxes.

Decisions made on tax hostage against taxpayers

need to go through various stages of collection. This

action cannot be done immediately because it

involves a person's psychological problems.

Economic observer from Medan State University, M

Ishak admitted that he did not agree with the steps

taken by the Directorate General of Taxes hostage.

This aspect will affect the taxpayer psychologically.

In the case of JH tax bearers, the Binjai Pratama

Tax Service Office has given a very long period of

time, namely since 2008 and only taking hostages in

early 2017. During that time, the Binjai Pratama Tax

Service Office was also not passive, but active in

nature. in doing billing as regulated.

The tax debt value must be paid by the tax bearer

in accordance with existing regulations. However,

with the opportunity to take advantage of the tax

amnesty program, the nominal tax debt paid was

only 70% of the initial nominal tax debt. The Binjai

Primary Tax Office has a good role in taking action

by reducing the nominal tax debt to ease the burden

on JH tax bearers.

In the process of holding the JH tax bearer

hostage has been carried out in accordance with

existing implementing regulations. All rights and

obligations of tax hostages have been fulfilled. The

Binjai Primary Tax Office has also provided leeway

for tax bearers to go through the new year. The

Hostage Permit Granting Letter was issued on 31

December 2016 and the implementation of the new

hostage-taking took place on 19 January 2017.

3.3 Efforts to Improve Taxpayer

Compliance in Carrying Out

Tax Obligations in the Binjai

Pratama Tax Office Area

The researcher conducted an interview with Mr.

Sahrul Alam as the Head of the Extensification and

Counseling Section of the Binjai Pratama Tax Office

about the work program of the Binjai Pratama Tax

Service Office. Based on the Director General of

Taxes Regulation Number PER-21 / PJ / 2015 and

last amended by Number PER-08 / PJ / 2018

concerning the Implementation of Duties and

Functions of the Director General of Taxes

Extension and Counseling Section 2, the duties and

functions of the Extensification and Extension

Section include:

a. Implementation of Extensification;

b. New Taxpayer Supervision;

c. Implementation of Taxation Counseling; and

d. Administration of PBB P3.

In line with the Directorate General of Taxes, the

Extensification and Counseling Section of the Binjai

Pratama Tax Office also carries out work programs

to improve taxpayer compliance, namely:

1. Conduct initial education to taxpayers who

have just applied for a taxpayer identification

number (NPWP). Taxpayers will be given

instructions on how to make tax payments to

tax reporting.

2. Provide appeals to prospective taxpayers from

field analysis data.

3. Provide regular counseling to taxpayers. The

objectives of the extension are:

a. Future Taxpayers

Extension was carried out in tertiary

institutions and vocational / high

schools with the aim of providing an

understanding of early tax awareness.

b. Potential Taxpayers

Counseling was provided to taxpayers

on the type of business being run.

Implementation of Tax Ownership to Taxpayers with the Principles of Justice

405

c. Government agencies

Counseling was given to state

treasurers, which was usually done at

the beginning of the year to provide

information related to fulfilling the

obligation to fill out the annual tax

return.

4. Organizing Mobile Tax Unit (MTU) activities.

The Mobile Tax Unit was a series of activities

to test the effectiveness and efficiency of

using a tax car as a vehicle that was used to

serve as a means of tax education and services

for the public and / or taxpayers in carrying

out their tax obligations. MTU activities are

held in two places, namely:

a. Merdeka Binjai Field, held every

Sunday.

b. Jl. Commerce No. 124 Stabat (in front

of Bank BRI Stabat Branch Office),

held every Wednesday.

Mr. Sahrul Alam also emphasized that the Binjai

Pratama Tax Service Office will also be happy to

provide counseling based on the taxpayer's own

request. For example, corporate taxpayers who want

to provide counseling to employees.

4 CONCLUSIONS

The implementation mechanism for applying tax

hostage to taxpayers with the principle of justice in

the area of the Binjai Pratama Tax Service Office

has been implemented in accordance with existing

implementing regulations. All rights and obligations

of tax hostages have been fulfilled. The Binjai

Pratama Tax Office provides a solution for utilizing

the tax amnesty program in reducing tax debt

without violating existing regulations. The Binjai

Primary Tax Office has also provided a leeway from

the beginning of the active collection action until the

time of taking hostage where the tax bearer was

given time to pass through the new year. The

Hostage Permit Granting Letter was issued on 31

December 2016 and the implementation of the new

hostage-taking took place on 19 January 2017.

The Directorate General of Taxes actively seeks

to increase taxpayer compliance. All aspects that

affect the level of taxpayer compliance are the

targets of the Directorate General of Taxes work

program. Efforts to increase taxpayer compliance

and awareness in carrying out tax obligations in the

Binjai Pratama Tax Office area are in line with the

work program of the Directorate General of Taxes.

The Binjai Primary Tax Office conducts initial

education to new taxpayers, provides appeals to

prospective taxpayers from field analysis data,

provides periodic counseling to taxpayers and

conducts Mobile Tax Unit (MTU) activities.

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