The enactment of Law Number 11 of 2020 concerning Job Creation revised the norms of administrative sanctions as one law enforcement effort in tax law. So, this normative legal research was carried out to review the direction of the tax administrative sanctions in the Job Creation Law. As well as the alignment of the administrative sanctions’ norms with the tax collection principle. This study concludes that the direction of the tax administration sanctions policy is to provide legal certainty, increase voluntary compliance and provide equality to the investment. In addition, the revision to the norm of administrative sanctions has aligned with the principle of
tax collection. However, with the latest tax administrative sanctions system, tax officials must be more thorough in applying the law so as not to harm the interests of taxpayers.
Keywords: Tax Collection Principle, Administrative Sanction, Job Creation Law
Abstrak
Diundangkanyannya Undang-Undang Nomor 11 Tahun 2020 tentang Cipta Kerja merevisi norma-norma sanksi
administrasi sebagai salah satu upaya penegakkan hukum perpajakan. Sehingga kajian hukum normatif ini
dilakukan untuk meninjau arah kebijakan sanksi administrasi perpajakan dalam Undang-Undang Cipta Kerja. Serta keselarasan norma sanksi administrasi tersebut dengan asas pemungutan pajak. Penelitian ini sampai pada
kesimpulan bahwa arah kebijakan sanksi administrasi perpajakan adalah untuk memberikan kepastian hukum,
meningkatkan kepatuhan sukarela dan memberikan keadilan dalam investasi. Di samping itu perubahan noram
sanksi adminsitrasi juga telah selaras dengan asas pemungutan pajak. Namun, dengan sitem sanksi administrasi
perpajakan yang terbaru petugas pajak harus lebih cermat dalam menerapkan hukum agar tidak merugikan
kepentingan wajib pajak.
Kata kunci: Asas Pemungutan Pajak, Sanksi Administrasi, Undang-Undang Cipta Kerja
