Pre-Trial as a Legal Protection for Suspects in Tax Crimes

Abstract

Based on Article 1 paragraph (3) of the 1945 Constitution of the Republic of Indonesia (hereinafter abbreviated as the 1945 Constitution of the Republic of Indonesia) it is stated that: "The State of Indonesia is a state of law". This means that the Republic of Indonesia is a democratic legal state based on Pancasila and the 1945 Constitution of the Republic of Indonesia, upholds human rights and guarantees that all citizens have the same position in law and government with no exceptions. Furthermore, Article 28D paragraph (1) of the 1945 Constitution of the Republic of Indonesia states that: "Everyone has the right to recognition, guarantees, protection and fair legal certainty and equal treatment before the law". Bearing in mind that for the sake of examining cases, it is necessary to reduce the suspect's human rights, but how should always be based on the provisions stipulated in the law, in the interest of supervision of the protection of the rights of the suspect/defendant an institution called Pre trial. Meanwhile, in tax crimes, in addition to using the Criminal Procedure Code as a general guideline, it also has its own formal criminal law rules contained in Law no. 6 of 1983 concerning General Provisions and Tax Procedures, which has been amended several times, most recently by Law no. 7 of 2021 (hereinafter abbreviated as UU KUP).