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This Author published in this journals
All Journal Journal of Tax Law and Policy The Scientia Journal of Social and Legal Studies Journal of Governance and Administrative Issues Journal of Accounting Issues Philosophy and Paradigm Review The Scientia Journal of Economics Issues Journal of Public Administration and Policy Criminal Law and Policy Review
Anis Wahyu Hermawan
Universitas Terbuka
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Authorithy of Preliminary Evidence Audit in Indonesia: Administrative Policy or Criminal Policy? Anis Wahyu Hermawan; Yudha Pramana; Leo B. Barus
Criminal Law and Policy Review Vol. 1 No. 1 (2022): Criminal Law Policy Review
Publisher : Scientia Integritas Utama

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Abstract

There are still pros and cons regarding the position of preliminary evidence audit in the field of taxation in Indonesia, whether the authority is part of criminal policy or administrative policy. It is concluded that KUP Law, PP No. 50/2022, and PMK-177/PMK.03/2022 have never granted authority as part of criminal laws and policies even though the implementation was carried out by Civil Servant Investigators (PPNS) within the Directorate General of Taxes (DGT). This is based on a systematic interpretation of the definition of preliminary evidence examination as referred to in Article 1 point 27 and number 26 of the KUP Law and Article 43A of the KUP Law with Article 59 paragraph (7) of the Government Regulation Number 50 of 2022.
Co-Authors Leo B. Barus Leo B. Barus Leo B. Barus Yudha Pramana Yudha Pramana