Praperadilan Sebagai Sarana Perlindungan Hukum Bagi Tersangka Dalam Tindak Pidana Perpajakan. (Pretrial as a Means of Legal Protection for Suspects in Tax Crimes).

Wibowo, Agung Satryo (2023) Praperadilan Sebagai Sarana Perlindungan Hukum Bagi Tersangka Dalam Tindak Pidana Perpajakan. (Pretrial as a Means of Legal Protection for Suspects in Tax Crimes). Doctoral thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

The title of this dissertation is: "Pretrial as a Means of Legal Protection for Suspects in Tax Crimes". As the embodiment of a democratic rule of law, on December 31, 1981, Law No. 8/1981 on the Criminal Procedure Code (abbreviated KUHAP) was enacted. In KUHAP a new institution, pretrial, was introduced. The presence of pretrial institutions is a new chapter in the context of creating and realizing a criminal justice that is better, dignified. transparent and accountable. The object of pretrial which is often submitted by the Taxpayer regarding the legality of the determination of the suspect by the Director General of Taxes, often creates differences of opinion. Because there are different interpretations in the process of investigation and investigation as regulated in the Criminal Procedure Code with those stipulated in the Law on General Tax Provisions (UU KUP). The KUP Law as lex specialis has formal criminal law norms in the field of taxation that are different from the norms regulated in the Criminal Procedure Code as lex generalis in formal criminal law. This difference in the regulation of formal criminal law norms gives rise to various views between Taxpayers and the Director General of Taxes, among others regarding the examination of preliminary evidence as the basis for determining suspects in tax crimes, so that this leads to a pretrial lawsuit. In the dissertation, two legal issues are proposed as follows: (1) Nature of the preliminary examination of evidence as the basis for determining suspects in tax crimes. (2) Pretrial as a means of legal protection for suspects in tax crimes. This dissertation research is legal research, which is a process to find the rule of law, legal principles, and legal doctrines in order to answer the legal issues being faced. From the results of the discussion, it is concluded: (1) Nature of the preliminary examination of evidence in a series of tax crimes is to obtain preliminary evidence of an alleged criminal act before conducting an investigation of a tax crime and is not intended as a basis for determining a suspect. So that making "preliminary evidence examination" as the basis for determining a suspect in a tax crime is jumping in nature, because "Preliminary Evidence Examination" is closer to the meaning of "investigation" in the Criminal Procedure Code, which aims to seek and find an event that is suspected of being a criminal act in order to determine whether or not it can be prosecuted. whether an investigation is carried out. (2) Pretrial can be used as a means of legal protection for suspects in tax crimes, because it is an institution authorized to test the validity of acts of coercion carried out by investigators, namely arrest, detention, search, confiscation, examination of bodies or documents, including determination suspect in a tax crime that is detrimental to the suspect. Suggestions are submitted as follows: (1) The legislative body needs to amend the KUP Law by aligning the limits of initial evidence and the status of preliminary evidence examination as the basis for determining suspects in tax crimes with the limitations of the phrases "initial evidence", "sufficient initial evidence", and "sufficient evidence" as intended by the Constitutional Court's decision Number 21/PUU-XII/2014, and increasing the status of preliminary evidence examinations in tax crimes which were originally an investigation stage to become part of the investigation process or stages, so that investigators can determine suspects suspected of being perpetrators tax crime. (2) Taxpayers who are determined as suspects in tax crimes, but the determination of the suspect does not meet the procedural requirements as mandated by the Constitutional Court's decision Number 21/PUU-XII/2014, may file pretrial legal remedies. Keywords: Preliminary Evidence Examination, Tax Crimes, Pretrial

Item Type:	Thesis (Doctoral)
Subjects:	K Law > K Law (General)
Divisions:	Fakultas Ekonomi dan Bisnis > Doktor Ilmu Ekonomi
Depositing User:	1332000016 AGUNG SATRYO WIBOWO
Date Deposited:	16 Nov 2023 10:53
Last Modified:	16 Nov 2023 10:53
URI:	http://repository.untag-sby.ac.id/id/eprint/28526

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