Analasis Terhadap Penerapan Kompetisi Relatif Pengadilan Dalam Pemeriksaan Permohonan Praperadilan Tindak Pidana Perpajakan Studi Kasus Putusan Pengadilan Negeri Blitar No. 02/Pid.Pra/2023/PN Blt

In the regulations that apply in Indonesia, there are no regulations such as laws, regulations of the Supreme Court and the Criminal Code that regulate the relative competence of the court in handling pretrial cases of tax crimes. On the one hand, the regulations that regulate pretrial tax crimes are contained in SEMA No. 4 of 2001 concerning the Application of Several Provisions in the Handling of Crimes in the Field of Taxation, which can be used as a reference, especially in Crimes in the Field of Taxation. It should be underlined if SEMA No. 4 of 2021 number 2 does not explain in detail if this tax crime is committed to stop the determination of suspects. So that there is a legal vacuum regarding the relative competition of which district courts have the right to examine and adjudicate pretrial cases of tax crimes at the level of determining suspect status