THE USE OF EVIDENCE PROTECTED BY TAX AMNESTY IN DETERMINING SUSPECTS AND MAKING DETENTIONS BASED ON LAW NUMBER 11 OF 2016 CONCERNING TAX AMNESTY

Abstract

This research discusses the use of tax amnesty documents as evidence in the process of determining suspects by the Police Headquarters Criminal Investigation Unit (Bareskrim Mabes Polri), with a case study of the transfer of Success Overseas Finance Limited (SOFL) shares to PT Grahaidea Selarasindo (PT GS). The tax amnesty-related documents used as evidence are considered to violate Article 20 of Law Number 11 Year 2016 on Tax Amnesty, which prohibits tax amnesty-related data from being used in criminal investigations, prosecutions, or inquiries. Based on normative legal research, Bareskrim's behavior violates the concept of legal certainty since the use of unapproved evidence has the potential to eradicate the Criminal Procedure Code's minimal requirement of two pieces of evidence. This research emphasizes the need of legal integrity and the preservation of taxpayer rights, while also giving ideas on legal remedies that may be taken to combat misuse of authority by law enforcement officials.