Tinjauan Yuridis Pemeriksaan dan Penagihan Pajak di Indonesia sebagai Instrumen Penegakan Hukum Perpajakan

Tax serves as Indonesia's primary revenue source under a self-assessment system, yet persistent noncompliance and tax arrears necessitate robust enforcement through tax audits and collections. This study juridically analyzes procedures of tax examination and collection as tax law enforcement instruments, grounded in Law No. 16/2009 and Law No. 19/2000. Employing a normative legal research approach with statutory and conceptual methods, the population comprises relevant tax regulations and secondary sources from 2015-2025, purposively sampled for doctrinal analysis. Data collection via systematic literature review is analyzed qualitatively through legal interpretation, thematic grouping, cross-referencing, and juridical argumentation. Findings reveal the interdependent roles of audits in verifying formal-material compliance and collections in coercively realizing tax debts via graduated procedures, balancing state interests with taxpayer rights amid digitalization challenges. In conclusion, while normatively sound, implementation gaps persist, recommending enhanced DJP coordination and technology integration to boost voluntary compliance.