<![CDATA[The legal vacuum regarding the mechanism for suspending the statute of limitations on prosecution in Law No. 7 of 2021 cre-ates a legal loophole that threatens state revenue. This study aims to comprehensively analyze the application of the principle of legal preference to fill this vacuum and to elucidate the disparity in statutes of limitations between the tax regime and the general criminal justice system. The research method employed is a legal-normative approach utilizing legislative, conceptual, and case-based analyses. The findings successfully demonstrate that the legal gap in tax legislation must be addressed by applying Article 138 of the National Criminal Code through the bridge provision of Article 187 of the National Criminal Code, thereby ensuring that investigative actions legally suspend and renew the statute of limitations. This study recommends that lawmakers undertake a fundamental revision of the Tax Regulation Harmonization Act to explicitly include a statute-of-limitations suspension clause. The novelty of this research lies in the identification and in-depth analysis of a regulatory gap regarding the mechanisms for sus-pending and resuming the statute of limitations in tax law, which have not been clearly regulated to date, thereby creating legal uncertainty in the process of enforcing tax obligations. The con-tribution of this research is to provide a conceptual foundation for the formulation or refinement of regulations that explicitly govern these mechanisms, thereby strengthening legal certainty, enhancing the effectiveness of tax administration, and achieving a balance between the state’s fiscal interests and the protection of taxpayers’ rights.]]>
