Penerapan Asas Lex Specialis Systematis dalam Hukum Pidana Pajak untuk Menjamin Kepastian Hukum
Authors
DOI
10.59017/setara.v7i1.603
Keywords:
Tax Criminal Law, Lex Specialis Systematis, Legal Certainty, Tax Enforcement, Special Criminal LawAbstract
This study examines the application of the lex specialis systematis principle in Indonesian tax criminal law from the perspective of legal certainty. The issue remains important because tax criminal enforcement does not only concern punishment, but also the relationship between state revenue protection, administrative compliance, investigation authority, and the rights of taxpayers. This research uses a normative legal method with statutory, conceptual, and case approaches. The analysis is built on Article 23A of the 1945 Constitution, the Criminal Code framework on the relationship between general and special criminal law, the Law on General Provisions and Tax Procedures together with its major amendments, the Anti-Corruption Law, the Banking Law, and the Anti-Money Laundering Law. The findings show that tax criminal law has the characteristics of lex specialis systematis because it forms an integrated and self-contained enforcement structure, including specific norms on obligations, sanctions, investigation, and recovery of state revenue. However, legal certainty is still weakened by overlapping legal regimes, the absence of operational criteria distinguishing administrative violations from criminal acts, and inconsistent coordination among enforcement institutions. Therefore, stronger certainty requires harmonized legal interpretation, measurable thresholds for criminal enforcement, specialist institutional coordination, and more consistent judicial guidance in tax criminal cases.
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