Legal Certainty of Plea Bargaining In Addressing Tax Crimes In Indonesia

Abstract

Tax crimes are still detrimental to the state, even though there are several prevailing laws in plea bargaining in Indonesia. It is necessary to address tax crimes through the ideal concept of tax certainty of plea bargaining. This study uses legal doctrine method which is almost value-laden, where the value used in producing the ideal plea bargaining legal concept is legal certainty. It is necessary to reform plea bargaining concept in the field of tax, which is in line with Article 23A of the 1945 Indonesian Constitution and Article 1 paragraph (1) of the Indonesian Criminal Code which interpret the legality principle as the underlying principle that the lex scripta, lex stricta, and lex certa must be fulfilled. The concept of tax certainty refers to other suspects (such as representatives, attorneys, employees, or other parties who participated in committing or helping to commit criminal acts in the field of taxation) if the main suspect has paid off the loss of state revenue, taxpayers who carry out plea bargaining (by not repeating tax crimes and are willing to correct their tax returns that have not yet expired for prosecution), and the responsibility of the beneficiaries.