Criminal Law Policy in the Field of Taxation Based on Interests for the Interest of State Revenue: Study at Pre-Adjudication Stage

Ario Aprianto Gopar (Universitas Sriwijaya)

Pena Justisia: Media Komunikasi dan Kajian Hukum
Vol. 24 No. 1 (2025): Pena Justisia

There is a gap between the state's goal of optimizing tax revenues originating from criminal suspects in the field of taxation and the formulation of Article 44B of Law Number 7 of 2021 concerning Harmonization of Tax Regulations. This type of research is normative legal research by adopting a statutory approach, comparative approach, conceptual approach, futuristic approach and case approach. The research results show that the ideal criminal law policy in the tax sector at the pre-adjudication stage in the future is to expand the authority of the Attorney General in terminating criminal cases in the tax sector up to the pre-prosecution process. This policy has the potential to stimulate an increase in state revenue originating from taxes