Effectiveness of Criminal Sanctions in Regulation of East Tanjung Jabung Regency Number 08 of 2001 Concerning Advertisement Tax

Abstract

The provisions concerning criminal sanctions in the law of advertisement tax can not be implemented effectively in East Tanjung Jabung. It was seen on data showing that although the range of 2010 to 2015, there have been as many as 26 (twenty-six) times acts that meet the elements of a criminal offense, but none of the deeds that are done the legal process and criminal sanctions.  It happened because the formula of criminal sanctions has weaknesses that are formal, where the regulation of advertisement tax simply regulate the form of criminal offenses and criminal sanctions may be imposed on taxpayers who commit criminal acts in the field of organizing the billboard tax, without clearly and law firm about events or legal procedure of criminal sanctions against offenders. The provisions concerning criminal sanctions in the law of advertisement tax has an effect on the legal compliance of the tax billboard in East Tanjung Jabung. The provisions concerning criminal sanctions in the advertisement tax legislation can not be applied strictly, have significantly affect or have caused noncompliance people in this regard billboard taxpayer in fulfilling their obligations to pay taxes in accordance with Regulation billboard advertisement tax. The effect is not only in the group that did not comply, but also felt by the group that had been dutifully pay the advertisement tax. The absence of criminal sanctions are applied, has justified the action group of taxpayers who have been in violation, that "does not pay the advertisement tax will not be punished." As for the group tax obedient, not subject to criminal sanctions against non-compliant group has brought a decline in their compliance and then "be affected" not to pay.

Keywords: Effectiveness, Criminal Sanctions, Regulation of Advertising.