<![CDATA[Abstrak Dalam penulisan ini, penulis menelaah secara kritis dasar yuridis dari cakupan pidana dalam Undang-Undang No. 6 Tahun 1983 sebagaimana telah diubah terakhir dengan Undang- Undang No. 16 Tahun 2009 tentang Ketentuan Umum dan Tata Cara Perpajakan ( UU KUP ), terutama kekhususan tindak pidana di bidang perpajakan. Dalam penegakan hukum tindak pidana perpajakan seringkali menuai berbagai masalah khususnya dalam kasus perkara praperadilan, di mana pemahaman dan kesesuaian penerapan aturan tentang kewenangan, batasan serta cakupan dari hakim dalam memutus perkara praperadilan dalam tindak pidana perpajakan sering menimbulkan dampak yang berakibat menjadi terhambatnya proses penyelesaian dari tindakan penegakan hukum bagi penyidik PPNS Direktorat Jenderal Pajak. Bahwa putusan hakim adalah bersifat final dan mengikat, sehingga sudah seharusnya batasan, kewenangan serta cakupan materi praperadilan dipatuhi bersama.Kata kunci: pajak, investigasi, penegakan hukum Abstract In this legal research, will be critically examined the legal basis of the criminal coverage in the General Provision and Tax Procedures Law ( UU KUP) (Law No. 6/1983 which lastly amended by Law No. 16/2009), mainly with regard to exclusivity of tax criminal conduct. Law enforcement for tax crime has been frequently confronting various issues especially in pretrial case in which understanding and congruence of regulation implementation of autonomy and limitations as well as scope of the judges to make decision on pretrial case in tax criminal conduct often result in delayed completion of law enforcement actions performed by the civil servant investigators (PPNS) of the Directorate General of Taxes. The verdict is final and binding, so that limitations, authority and scope of pretrial materials have to be respected by all parties.Keywords: Tax, Investigation, Pretrial, Law Enforcemen]]>
