PRA PERADILAN ATAS BUKTI PERMULAAN PIDANA PAJAK: ANALISIS HUKUM TERHADAP PUTUSAN MAHKAMAH KONSTITUSI NOMOR 83/PUU-XXI/2023

Amaludin, Mochamad (2025) PRA PERADILAN ATAS BUKTI PERMULAAN PIDANA PAJAK: ANALISIS HUKUM TERHADAP PUTUSAN MAHKAMAH KONSTITUSI NOMOR 83/PUU-XXI/2023. S1 thesis, Universitas Kristen Indonesia.

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Abstract

ABSTRAK A Nama : Mochamad Amaludin B NIM : 2240057030 C Bagian : Hukum Pidana D Judul : Pra Peradilan atas Bukti Permulaan Pidana Pajak : Analisis Hukum Terhadap Putusan Mahkamah Konstitusi Nomor 83/PUU-XXI/2023 E Halaman : i-ix 114 Halaman + Daftar Pustaka + Lampiran + Daftar Tabel F Kata Kunci : Pemeriksaan bukti permulaan, tindak pidana perpajakan, praperadilan, hak wajib pajak, kepastian hukum, Putusan Mahkamah Konstitusi, Undang-Undang Harmonisasi Peraturan Perpajakan. G Ringkasan Isi Penelitian ini dilatarbelakangi oleh ketimpangan perlindungan hak wajib pajak dalam prosedur pemeriksaan bukti permulaan tindak pidana pajak. Tahap pemeriksaan awal ini berperan penting untuk mendeteksi pelanggaran pajak, namun belum diimbangi mekanisme kontrol seperti praperadilan. Akibatnya, proses tersebut rawan penyalahgunaan wewenang oleh aparat pajak dan mengancam asas proses hukum yang adil serta kepastian hukum bagi wajib pajak. Penelitian ini bertujuan menganalisis kedudukan hukum pemeriksaan bukti permulaan dan peran praperadilan sebagai sarana pengawasan, terutama setelah Putusan Mahkamah Konstitusi Nomor 83/PUU-XXI/2023 yang menegaskan perlindungan hak wajib pajak. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan yuridis normatif dan yuridis empiris. Pendekatan normatif dilakukan dengan menelaah peraturan perpajakan terkait — khususnya Undang-Undang Harmonisasi Peraturan Perpajakan (UU HPP) — serta menganalisis isi Putusan MK tersebut. Pendekatan empiris melibatkan studi kasus untuk melihat implementasi aturan di praktik. Hasil penelitian menunjukkan adanya ketimpangan perlindungan hak wajib pajak: sebelum Putusan MK, wajib pajak tidak memiliki upaya hukum yang memadai terhadap pemeriksaan bukti permulaan, sehingga rentan dirugikan. Putusan MK No. 83/PUU-XXI/2023 berdampak signifikan dengan membuka peluang praperadilan terhadap proses ini, sehingga meningkatkan keadilan prosedural dan kepastian hukum. Kesimpulannya, diperlukan reformasi kerangka hukum (antara lain melalui revisi UU HPP dan peraturan pelaksana terkait) untuk mengadopsi prinsip-prinsip putusan MK tersebut. Penelitian ini merekomendasikan agar mekanisme praperadilan dapat diterapkan secara efektif sebagai upaya melindungi hak wajib pajak tanpa menghambat penegakan hukum pajak. H Daftar Acuan : 22 buku + 9 jurnal ilmiah + 4 Putusan + 2 Peraturan perundang-undangan + 4 Laporan dan Survei + 3 sumber Lainnya (web/online) I Dosen Pembimbing I : Dr. Hendri Jayadi, S.H., M.H. Dosen Pembimbing II : Johnson Sahat Maruli Tua P, SH., MM., MH."/"ABSTRACT A Name : Mochamad Amaludin B Student Identification Number (NIM) : 2240057030 C Section : Criminal Law D Title : Juridical Analysis of the Legal Position of Preliminary Evidence Examination in Tax-Related Criminal Offenses (Case Study of the Constitutional Court's Decision on Case Number 83/PUU-XXI/2023) E Pages : i-ix 114 Pages + References + Appendices + List of Tables. F Key words : Preliminary evidence examination, tax-related criminal offenses, pretrial proceedings, taxpayer rights, legal certainty, Constitutional Court decision, Harmonization of T ax Law. G Summary This research is motivated by an imbalance in the protection of taxpayer rights during the preliminary evidence examination stage of tax crime investigations. This stage is critical for detecting tax violations but lacks oversight mechanisms such as pretrial proceedings, making it susceptible to abuse of authority by tax officials and undermining the principles of due process and legal certainty for taxpayers. The study aims to analyze the legal status of preliminary evidence examinations and the role of pretrial oversight, particularly after Constitutional Court Decision No. 83/PUU-XXI/2023, which reinforces the protection of taxpayer rights. The research uses a qualitative approach combining normative and empirical legal methods. Normatively, it examines relevant tax regulations – especially the Harmonization of Tax Regulations Law (UU HPP) – and the content of the Constitutional Court’s decision. Empirically, it includes field studies through case analyses to observe implementation in practice. The findings reveal a disparity in taxpayer rights protection; prior to the Court’s ruling, taxpayers lacked any legal recourse against preliminary evidence examinations, leaving them vulnerable. The Constitutional Court’s Decision No. 83/PUU-XXI/2023 significantly addresses this issue by opening the possibility of pretrial oversight of the process, thereby enhancing procedural fairness and legal certainty. In conclusion, reforms to the legal framework (including revising the HPP Law and related regulations) are needed to incorporate the principles of the Court’s ruling. The study recommends implementing pretrial mechanisms effectively so as to safeguard taxpayer rights without hindering tax law enforcement. H Reference : 22 books + 9 scientific journals + 4 court decisions + 2 laws and regulations + 4 reports and surveys + 3 other sources (web/online) I First Academic Advisor : Dr. Hendri Jayadi, S.H., M.H. Second Academic Advisor : Johnson Sahat Maruli Tua P, SH., MM., MH.

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