MODEL OF TERMINATION OF TAX CRIMINAL ACTIONS IN BENEFIT PRINCIPLE AND LEGAL JUSTICE
Main Article Content
The present study aims at examining judicially the actions of the public prosecutor in terms of stopping the prosecution of tax cases in the interest of increasing state revenues for taxpayers who have paid off the tax payable and the tax penalty payable at the stage of prosecution in the District Court through an approach to principle of expediency and legal justice based on the ultimum remedium principle. Furthermore, the principle of opportunity aims to recover losses in state revenues and realize contante justitie principle (swift, simple and cost effective). Based on the information and data obtained, taxpayers who have paid off the tax payable and the tax payable fine are still subject to imprisonment and fines by the public prosecutor following the provisions of the Indonesian Attorney General (AG)'s Guidelines concerning Criminal Prosecutions in Criminal Acts in the Taxation Sector even though the case is tax is an administrative penal law offence. This study's method uses doctrinal research with a statutory and conceptual approach. The results of the present study report that there is a reformulation of the tax criminal justice system, which regulates the mechanism, qualifications and authority to terminate the prosecution of tax cases in the interest of state revenues in order to achieve legal goals which are not only for legal certainty but also provide benefits and legal justice for people seeking justice.