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Sponsored Artificial Intelligence: A Modern Approach, Global Edition Artificial Intelligence: A Modern Approach, Global Edition

Author

Sunarno

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Open access Sep 2026

The Legality of Taxpayer Account Freezing by the Directorate General of Taxes: A Case Study of Indonesian Tax Court Decision No. PUT-010548.99/2023/PP/M.VB

The authority of the Directorate General of Taxes (DGT) to freeze bank accounts constitutes an important enforcement mechanism in tax collection. However, its implementation raises significant legal concerns when imposed on parties whose status as tax guarantors is not clearly established. This study examines the legal...

Edy Susanto, Appe Hutauruk, Hotman Sinambela et al. · 0 citations

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