Compliance in paying taxes is a crucial element in maintaining the stability and sustainability of state revenues. Taxes as the main source of state financing require active participation from every Taxpayer in fulfilling their obligations. However, in practice, there are still many Taxpayers who experience obstacles in fulfilling these obligations, resulting in tax debt. This article aims to identify the types of tax debts that commonly occur in Indonesia and to analyze the legal and administrative consequences that can arise due to negligence or non-compliance in implementing tax obligations. This study uses a qualitative descriptive approach, by describing in detail the factual conditions based on secondary data and literature reviews. The results of the study indicate that tax debts can arise in various forms, including underpayment, late payment, or debts arising from audit results. The consequences faced by Taxpayers due to tax debts can be in the form of administrative sanctions such as interest, fines, and increases, as well as potential criminal sanctions if elements of intent or tax crimes are found. The conclusion of this article emphasizes the importance of understanding, awareness, and compliance of Taxpayers to avoid legal risks and financial burdens due to tax debts. The recommendations provided include the need to improve tax education for Taxpayers and optimize the role of tax authorities in providing guidance, supervision, and law enforcement proportionally.

Indonesia adheres to a democratic government system that relies on the principle of checks and balances. This principle is inherent in the legislative institution, namely the DPR, which has the right to carry out its duties, one of which is the right to inquiry. In the election context, the right to inquiry can be used to investigate fraud or violations that occur in the election administration process. However, the use of the right to inquiry currently still raises pros and cons among the public. In response to this, this research aims to understand the juridical considerations regarding the right to inquiry in holding elections and analyze the influence of the right to inquiry on elections. The method used in this research is descriptive normative law by studying or reviewing primary and secondary legal materials. This research shows that the DPR’s right to inquiry cannot influence or cancel the election results. However, the DPR’s right to inquiry can be used to request information from the government regarding the implementation of elections.