IMPLEMENTASI PENGADILAN IN ABSENTIA DALAM TINDAK PIDANA PERPAJAKAN

Abstract

Court in absentia is a judicial mechanism that permits judicial proceedings to continue in the absence of the defendant. Within the context of tax crimes, the implementation of court in absentia serves as a strategic response to various challenges in law enforcement, particularly in cases involving non-compliant taxpayers who deliberately evade framework , and the overall effectiveness of court in absentia in the adjudication of tax-related criminal cases in Indonesia. Although the mechanism offers potential for enhancing the efficiency of legal proceedings, its practical implementation remains fraught with obstacles. These include limitations faced by law enforcement authorities in executing procedures, concerns regarding the legitimacy of justice in the absence of the defendant, and the imperative to uphold human rights even when the accused fails to cooperate. Furthermore, the actual deterrent effect of court in absentia on tax offenders remains subject to further evaluation. This study underscores the need for regulatory reform, capacity building among legal practitioners, and the establishment of stringent oversight mechanisms to prevent misuse.

Pengadilan in absentia mekanisme peradilan yang memungkinkan proses hukum tetap dilaksanakan meskipun terdakwa tidak hadir persidangan. Dalam tindak pidana perpajakan, implementasi pengadilan in absentia menjadi salah satu solusi atas banyaknya kendala penegakkan hukum, terutama wajib pajak yang melarikan diri. Penelitian ini bertujuan untuk menganalisis dasar hukum, prosedur pelaksanaan, serta efektivitas penerapan pengadilan in absentia dalam kasus perpajakan di Indonesia. Efektivitas pengadilan in absentia dalam memberikan efek jera kepada pelaku tindak pidana perpajakan masih memerlukan evaluasi lebih lanjut. Namun, penerapannya masih menghadapi kendala, antara lain keterbatasan aparat dalam persoalan legitimasi keadilan bagi terdakwa yang tidak hadir, serta perlindungan hak asasi manusia yang harus tetap dijamin meskipun terdakwa tidak kooperatif. Penelitian ini menekankan pentingnya penguatan regulasi, peningkatan kapasitas aparat hukum, serta perlunya mekanisme pengawasan yang ketat agar pengadilan in absentia tidak disalahgunakan.