Abstract

Tax is obligations of citizens which are expressly stated in Article 23 of the 1945 Constitution. This thesis raises the legal issue of stopping the investigation of criminal acts in the field of taxation for the benefit of state revenues. The problems that will be investigated in this thesis include how criminal acts can be requested for termination of their investigation, how is the mechanism for stopping the investigation of tax crimes, and what is the legal status of criminal cases whose investigations have been terminated in accordance with the provisions of Article 44B of Law number 28 of 2007 concerning General Provisions and Tax Procedures (KUP). This research is a normative legal research with a statutory approach. The data sources in this study are primary legal sources, namely Law number 28 of 2007 concerning General Provisions and Tax Procedures and secondary legal materials in the form ofjournals, books and other relevant sources, as well as tertiary legal materials, especially legal dictionaries. In its application, criminal acts that can be investigated according to the provisions of Article 44B of the KUP Law are criminal acts that result in taxes that are not or underpaid or which should not be returned, including criminal acts related to requests for tax overpayments (restitution). The investigation is terminated after the Minister of Finance receives the application from the taxpayer and forwards it to the Attorney General, provided that the taxpayer pays the tax debt that is not or underpaid or which should not be returned and is added with an administrative sanction in the form of a fine of 4 (four) times the amount of tax. which are not or underpaid, or which should not be returned.