ASPEK HUKUM KEGIATAN PERPAJAKAN DALAM PERSPEKTIF HUKUM PERDATA

Even though taxation activities are the actions of state administration officials in collecting taxes from their citizens, they are substantially an engagement. The state is the tax collector (creditor) and the taxpayer is the taxpayer (debtor). Therefore, the legal aspect of the engagement is dominant in taxation activities. Several aspects of civil law can be described, both material civil law, especially those relating to engagements as regulated in book III of the Civil Code and formal civil law relating to execution. Among them are related to the legal aspects of taxation activities in the perspective of engagement law, the expiration of tax debts, default and legal consequences and their execution. This includes hostage measures (gijzeling) that can be imposed on the taxpayer who in bad faith does not carry out his tax obligations.