VOlUME 04 ISSUE 06 JUNE 2021
The Impact of Cases Termination Against Suspects Through Pretrial In The Process Of Investigating Tax Crimes
1Suyadi, 2Bambang Waluyo
1Master Program of Law, Faculty of Law, State University of Veteran Jakarta
2 Professor, lecturer Faculty of Law, State University of Veteran Jakarta

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There are various criminal acts or tax violations that can be punished to criminal sanctions. Hence, by the publication of the Criminal Procedure Code, abbreviated as KUHAP, a pretrial is formed to maintain the orderliness in the investigation and protect the suspect against the actions of investigators and public prosecutors that violate the law and harm the suspect. This research aims to find out and examine normatively the pretrial institution that has the authority to examine and adjudicate the application for termination the investigations submitted by the suspect. Also, to determine juridical considerations as the basis of the petition for the pretrial authority cases against the applications for termination of investigations submitted by the suspect. This research is a normative juridical research. The conclusion is obtained that pretrial is the authority of the district court to examine and make decision according to the method regulated in this law, regarding the legality of an arrrest and / or at the request of the suspect or his family or other parties on the power of the suspect and the legality of the termination of investigations or prosecution on requests for the sake of upholding law and justice. Furthermore, based on Article 50 of the Criminal Procedure Code and Article 4 section (2) of Law No 48/2009 concerning on Judicial Power, Article 50 of the Criminal Procedure Code and Article 4 section (2) concerning on Judicial Power that give the suspect or defendant the right so that his fate is not suspended and obtains legal certainty.


Termination of Cases, Suspects, Investigation, Pretrial


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VOlUME 04 ISSUE 06 JUNE 2021

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