PERLINDUNGAN HAK TERSANGKA MELALUI PENERAPAN PRINSIP MIRANDA RULE PADA PERKARA TINDAK PIDANA CUKAI STUDI KASUS NOMOR 02/PID.PRA/2025/PN KRG

The protection of suspects' rights is an integral part of the principle of due process of law in the criminal justice system, but in law enforcement practice, especially in excise crimes, its fulfillment is often neglected. One of the important principles in guaranteeing the rights of suspects is the Miranda Rule, which emphasizes the obligation of law enforcement officers to notify suspects of their rights from the early stages of the investigation. This study aims to analyze the application of the principle of the Miranda Rule in the protection of suspects' rights in excise crime cases and examine the judge's legal considerations in Pretrial Decision Number 2/Pid.Pra/2025/PN Karanganyar regarding the fulfillment of these rights. The research method used is empirical juridical with a legislative and legislative approach, study of court decisions, and supported by empirical data through observation and limited interviews with related parties. The results of the study show first, that the application of the Miranda Rule principle in the investigation of excise crimes has not been carried out optimally and is still formalistic, where the notification of suspects' rights is not clearly conveyed and is not well documented. Second, the judge's legal considerations in the pretrial decision focus more on the administrative aspect of the investigation than on the substantive assessment of the protection of the rights of the suspect, so that the pretrial has not functioned optimally as a corrective instrument for human rights violations. The discussion in this study confirms the gap between the normative regulation of the protection of suspects' rights and law enforcement practices in the field. Therefore, it is recommended that law enforcement officials, especially Customs and Excise investigators, apply the principle of the Miranda Rule substantively and pretrial judges expand their assessment perspective by including aspects of protecting suspects' rights as the main parameter of the validity of investigations.