The Role Of The Public Prosecutors In Tax Criminal Prosecution

Authors

  • M. Irfan Budi Santoso
  • Amin Purnawan
  • Rakhmat Bowo Suharto

DOI:

https://doi.org/10.30659/picldpw.v1i1.16111

Keywords:

Public Prosecutor, Prosecution, Tax Crime Court.

Abstract

The problem in this study is how the role or authority of the Public Prosecutor in prosecuting tax crimes and how the process of prosecuting tax crimes. The approach method used is Sociological Juridical, with Analytical Descriptive Specifications. The data obtained by the Interview Method and Literature Study. The conclusion of this study is that the Civil Servant Investigator (PPNS) of the Directorate General of Taxes conducts a Tax Crime Investigation which is submitted to the Public Prosecutor to conduct research on the case file. Directorate General of Taxes (P-18,P-19), if the case file is complete, the Public Prosecutor will declare the Case File complete (P-21), then the Public Prosecutor will delegate the Tax Case to the District Court Judge who is authorized to adjudicate for decided so that it has permanent legal force, then the Public Prosecutor shall carry out the decision which has permanent legal force.

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Published

2021-07-01

Issue

Vol. 1 (2021): 1st PROCEEDING : Constitutional Protection Of Citizens In The Health Sector

Section

Articles

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