TAX AMNESTY AS THE TERMINATION OF INVESTIGATION IN TAX NONCOMPLIANCE

Abstract

Tax collection is a form of people's obedience to their country. To ensure the equity in tax
collection, the laws regulating tax collection, supervision, and investigation in tax
noncompliance are indispensable. Slightly different from the cause of the termination of the
investigation in the Indonesian Criminal Code (UU KUHP), in taxation, the reason is known
as tax amnesty, which can abort the tax investigation. The purpose of this research is identify
and understand what is meant by the termination of the inquiry of criminal acts in the field of
taxation as well as to discern whether the termination is against the concept of tax investigation
as stipulated in the Law on General Provisions and Procedures for Taxation (KUP). This study
is normative research that applies the statute approach to analyze the laws related to the
investigation and tax amnesty and conceptual approach to scrutinize the legal opinions and
doctrines from the experts. The provisions of the termination of the inquiry mechanism in the
Law Number 11 of 2016 on Tax Amnesty are not against the concept of the same issue included
in the Law on KUP. In the Law on KUP, furthermore, the termination of investigation is also
stipulated for the interest of state revenue, which fundamentally, has the same concept as tax
amnesty. Tax amnesty is a stimulus for the state income in the field of taxation. However, in
practice, its implementation can terminate the investigation in tax crimes, for the sake of
meeting the interest of state revenue.