Legal Responsibilities of Taxpayers Intentionally Not Reporting SPT Correctly

,


INTRODUCTION
Source of revenue in Indonesia is divided into two: domestic revenue and foreign revenue.
In this regard, tax plays as one of domestic revenue sources. The tax is also one of the biggest domestic revenue for Indonesia. The taxes collected by the state on its citizen comprise of income tax, added-value tax, sales tax on luxury goods, revenue stamp, and certain land and building tax.
Taxes are an inflow of funds that have the potential through population growth and economic stability. Regarding to those matters, the management of tax should be the priority of government (Rizka Novianti Pertiwi et al., 2014).
Feldman has stated that tax is an accomplishment owed by the authorities and imposed unilaterally according to the norms determined by the authorities themselves, without hoping for any return service and solely to cover all general expenditures (Muhammad Djafar Saidi., 2007).
Since tax reform in Indonesia in 1984, the tax system in Indonesia has been shifted into self-assessment system and is valid until currently. This tax collection system is based on the activity of taxpayers, it means that the taxpayers are demanded to be aware of their obligation to count and pay their tax owed, and the revenue officers will only do verification or supervision over the implementation of obligation of the taxpayers (Priyanto, A, 2017).
Fulfillment of tax payment is really important, but when this matter is not fulfilled by the taxpayers, they will be subject to any legal sanction, as they do not accomplish what they are supposed to do. The sanction can be in form of administrative sanction and also criminal sanction.
The sanctions put more priority on the taxpayers, so they will not repeat their mistakes until obtaining the sanctions. Tax evasion can be categorized as an illegal activity, a tax evasion is said to be legal if the transaction is carried out solely for good business purposes. Therefore, to prevent the practice of evasion by multinational companies, most countries have anti-tax evasion provisions (Kevin G. Inkiriwang, 2017).
As recently, we can find that the issue of tax crime often occurs from the taxpayers or the counterpart. Therefore, this issue can bring very harmful impacts on state financial, it needs government firmness on that criminal act that should be well-handled and solved, so it will not harm society or state. The source of state revenue from the tax is the most likely source of funds and at the same time it demonstrates the development independence of a state. Moreover, the targeted tax revenue is always increasing from year to year. To achieve that aim, it is not only depended on the factor of economic growth, but it is also depended on the public awareness to fulfill their obligation as good citizen.
Tax has strategic aspect which is not solely as the source of state revenue, but also as an embodiment of responsibility and unity of all citizens for the sake of state sustainability.
Definitely, the citizens here refer to all people who aware and concern about carrying tax obligation.
The government surely expect for an amendment to the previous tax law to create public compliance level in paying tax is improving from year to year. The revenue increase from tax sector is expected to contribute relatively great state revenue within the framework of amended state budget. To realize that huge target, it is not an easy thing. A variety of problems and constraints encountered and so much complex, starting from national and international economic problems, tax bureaucratic service problems, up to taxpayer compliance and awareness problem, and the worst problem is deviation problem or corruption of tax money in terms of receiving or  (Kompas, 2021).
The term of criminal act as derived from strafbaarfeit refers to the understanding on human behavior. This criminal act term arouses and develops from the Ministry of Justice that is often used in the legislation, although it is shorter from the deed, but the criminal act has indicated an abstract meaning like action, but solely indicates concrete meaning (Wiryono Prodjodikoro, 2003). Strafbaarfeit refers to a form of norm violation that is not only committed deliberately but also committed accidentally.

RESEARCH METHOD
The method is a way or way with respect to scientific work, where the method concerns how to work to understand the object that is the target of the science in question (Koentjaraningrat, 1997). Legal research is a scientific activity based on certain methods, systematics, and thoughts by analyzing them. In addition, an in-depth examination of the legal facts was carried out. To then seek a solution or problems that arise in the symptoms concerned.
This research used normative juridical research method. The normative juridical research method referred to a procedure of scientific study that was aimed to find the truth of scientific logic, in which the normative legal research was developed based on scientific disciplines and the way of normative legal science was that the law whose object was the law itself (Moeljatno, 1993).

ISSN print 2086-6852 and ISSN Online 2598-5892
This study uses the normative legal method, in relation to the approach used in solving the problem in this study is the statute approach and the conceptual approach. The statutory approach is carried out by examining all laws and regulations related to the legal issues being studied. The results of the study are an argument to solve the problem being studied (Peter Mahmud Marzuki, 2005).
The legal materials used in this study are primary legal materials, secondary legal materials  shall be punished by imprisonment for a minimum of 6 (six) months and maximum of 6 (six) years and a minimum fine of 2 (two) times the amount of tax owed unpaid or underpaid tax and maximum fine of 4 (four) times the amount of tax owed unpaid or underpaid tax.
2) The criminal penalties referred to in paragraph (1) shall be multiplied by 2 (two) if an individual commits another criminal tax offence within 1 (one) year after the completion of the previous prison sentence.
3) Whomsoever, in the course of claiming a tax refund or a tax carryover, attempts to commit a criminal tax offence of misuses without authority of a Taxpayer Identification Number or a Confirmation of Taxable Person as referred to in paragraph (1) subparagraph b, or files a tax return and/ or attaches false of incomplete information, as referred to in paragraph (1) subparagraph d, in order to apply for refund or make tax compensation or tax credit, shall be punished by imprisonment for a minimum of 6 (six) months and maximum of 2 (two) years and a minimum fine of 2 (two) times the amount of refund claimed and/ or compensation or credit made and a maximum of 4 (four) times the amount of refund claimed and/ or compensation or credit made. proof of tax deduction, and/ or proof of tax deposit and maximum of 6 (six) time the amount of tax in tax invoice, proof of tax collection, and/ or proof of tax deposit.
Article 41: a. An official who, due to his/ her negligence, fails to fulfill the obligation to withhold confidential information as referred to in Article 34, shall be punished by imprisonment for a maximum of 1 (one) year and a maximum fine of Rp.
b. An official who deliberately fails to fulfill his duties, or anyone who causes the official to fail his duties as referred to in Article 34, shall be punished by imprisonment for a maximum of 2 (two) years and a maximum fine of Rp. 50.000.000,00 (fifty million rupiahs).
c. A criminal prosecution as referred to in paragraph (1) and (2) shall only be conducted on a suit filed by an individual whose confidentiality has been breached.
Article 41A: Whomsoever obliged under the Article 35 of this law to provide information or evidence as requested, but deliberately fails to do so, or provides information or evidence that is false, shall be punished by imprisonment for a maximum of 1 (one) year and a maximum fine of Rp.
Article 41B: Whomsoever deliberately obstructs or hinders a tax criminal investigation shall be punished by imprisonment for a maximum of 3 (three) years and a maximum fine of Rp.
According to the criminal provisions in the Law 28, 2007, the law did not have separation of any criminal acts that might be disqualified as a violation and any criminal acts that might be disqualified as a crime. To set a qualification referred to assess criminal incidents that were considered to have actually occurred including to which law and what law, in the other word; it should find the legal relation for the incidents or phenomena that have been constant. Moreover, to qualify was also referred to search or determine the legal relationship to the proven arguments or events. The judge would assess the proven arguments or events proven or assess the unproven arguments or events by applying legislation that was a material law. To put in another word, it was aimed to seek the law application that was in accordance to the constant arguments or events (Achmad Ali, 2010).
The main purpose of tax legal sanction was not only to sentence an imprisonment for the offender as he/ she did not fulfill his/ her obligation, but it was also a form of reprimand for the

ISSN print 2086-6852 and ISSN Online 2598-5892
taxpayers to be more obedient in conducting tax return for the sake of state development. In this regard, it was also aimed to develop a good economic stability for the state, as long as the societies were willing to participate in fulfilling their obligation. The sanction was also made, so the societies could comply with all conditions and get punishment as the consequence of violation act.
The sanction in taxation was denoted to be a guarantee (preventive), so the taxable person would not violate the norms. The establishment of tax sanction was enforced to create a compliance of taxpayers in fulfilling their tax obligations.

CONCLUSION
Based on the research problem and discussion explained above, the researcher concluded that the compliance in tax payment was an important thing. In the other word, if an individual filed a false or incorrect tax return deliberately, the individual would be subject to criminal sanction.

Suggestion
The taxpayers are expected to actively involve and fulfill their tax obligation, have a high honesty while reporting the tax return or tax return, and realize the importance of tax payment.