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Pengaturan Dan Praktek Praperadilan Tindak Pidana Pajak Di Indonesia, Ahmad Sofian, Batara Mulia Hasibuan

Jurnal Hukum & Pembangunan

Pretrial is an institution to control and correct law enforcement which are deemed to have violated mechanisms established in procedural laws. The correction is not aimed to look into the aspects of the alleged criminal case but determine whether “rules of the game” established in the formal criminal law have been implemented properly or not. In practice, tax payers being involved in tax criminal cases often file pretrial motion although tax investigators actually have applied the principles of formal criminal law in legal measures they take. There are often different interpretations of laws and regulations used in pretrial institution for …