LEGAL PROTECTION FOR TAXPAYERS IN TAX RESTITUTION REGISTRATION IN INDONESIA

Abstract

Taxes have a coercive nature. Therefore, the basic consequence of that nature is a form of coercion in statutory provisions. It causes the taxpayers to willingly carry out their tax obligations neglecting the legal protection for the taxpayer when applying for restitution because of a criminal threat. Whereas, in this case, a criminal threat can be abolished. The legal research method used is normative juridical research with an analytical approach by conducting a search on legal materials as the basis for making legal decisions. The results of the study found that legal protection for taxpayers submitting claims for restitution, one of which is Value-Added Tax (VAT), provides no legal certainty because of overlapping penalty between administrative and criminal sanctions. Therefore, there is a need for changes in the Tax Law so that it does become un-contradictory in its daily application. Hence, it can provide legal protection to taxpayers who actually have an excess of tax payments so that they can take the excess through a restitution mechanism in accordance with the predetermined criteria.