Reformulasi Kewenangan Penghentian Penyidikan Tindak Pidana di Bidang Perpajakan Guna Memperoleh Kepastian Hukum

Abstract

Based on Article 44 paragraph (1) of Law Number 7 of 2021 about Tax Regulation Harmonization, investigative actions in the field of taxation can only be carried out by certain civil servant officials within the Directorate General of Taxes who are given special permission as investigators of criminal offenses in the field of taxation. The investigator's authority is stated explicitly in Article 44 paragraph (2) letter k, one of the permits is to terminate the investigation. However, in Article 44 B of Law Number 7 of 2021, in the interests of the state, at the request of the Minister of Finance, the Attorney General can stop investigations into criminal acts in the field of taxation within a period of 6 (six) months from the date of the request letter. This of course triggers a lack of law regarding investigative permits. In conducting research, the author in his research used a type of normative legal research. One of the legal principles known in criminal law is the principle of legality. The principle of legality requires that criminal proceedings be carried out in a manner regulated by law, as stated in Article 3 of the Criminal Procedure Code, therefore the authority to carry out investigations and criminal acts should be carried out. criminal. namely investigators, in this case,  civil servants within the Directorate General of Taxes. Therefore, it is necessary to reformulate the formulation of article 44 B in order to create legal certainty.