Ega Laksamana Triwiraputra, . (2024) REFORMULASI PENGATURAN PEMINJAMAN BAHAN BUKTI GUNA MEMBERIKAN KEPASTIAN HUKUM KEPADA WAJIB PAJAK SEBAGAI TERPERIKSA. Tesis thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
The aim of this research is to determine whether the tax procedural law regulated in the Minister of Finance Regulation (PMK) can override the Criminal Procedure Code (KUHAP). The basis for enforcing tax crimes is stated in the Law on Harmonization of Tax Regulations. The examination of preliminary evidence is not regulated in this law but is delegated to the PMK, granting examiners the authority to borrow and/or examine evidence. This authority is similar to confiscation, causing ambiguity and legal uncertainty. This research uses a descriptive normative method and finds that the rules for borrowing evidence need revision to avoid resembling confiscation. The novelty of this research lies in its focus on the borrowing of evidence in the PMK. The results indicate that the rules for borrowing evidence in the PMK cannot override the concept of confiscation in the Criminal Procedure Code due to the lex specialis principle. The conclusion is that the borrowing concept in the PMK regarding Preliminary Evidence cannot override the Criminal Procedure Code. Therefore, reformulation of the PMK is necessary because it still adheres to the autonomy of criminal law, which should be eliminated since Civil Law can adequately provide protection to maintain order.
| Item Type: | Thesis (Tesis) |
|---|---|
| Additional Information: | [No. Panggil: 2210622014] [Pembimbing 1: Beniharmoni Harefa] [Pembimbing 2: Handoyo Prasetyo] [Penguji 1: Handar Subhandi Bakhtiar] [Penguji 2: Slamet Tri Wahyudi] |
| Uncontrolled Keywords: | Loan of evidence materials; Preliminary evidence examination; Criminal law autonomy |
| Subjects: | K Law > K Law (General) |
| Divisions: | Fakultas Hukum > Program Studi Hukum (S2) |
| Depositing User: | EGA LAKSMANA TRIWIRAPUTRA |
| Date Deposited: | 02 Sep 2024 03:31 |
| Last Modified: | 02 Sep 2024 03:31 |
| URI: | http://repository.upnvj.ac.id/id/eprint/33388 |
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