PERTANGGUNGJAWABAN KEJAKSAAN TERHADAP BARANG BUKTI TINDAK PIDANAPENGGELAPAN PAJAK (Studi Kasus Kejaksaan Negeri Padang)

Abstract

A source of tax revenues and expenditures of the state and to fund the various aspects of the life of the nation, but found also disobedience taxpayers to carry out its obligations to pay taxs and that often happens is that the crime of embezzlement taxs. Criminal acts wiping the tax that has violated Article 39 paragraph (1) letter i Law Number 28 Year 2007 about third change of Law Number 6 Year 1983 about the General Rules and Procedures for Taxation (COUP) the formulation of the problem namely 1) How the accountability of the office of the attorney general against the evidence of criminal embezzlement tax in the office of the Attorney General of Padang?. 2) whether obstacles to found the Attorney against goods storage of evidence in the criminal acts of embezzlement tax in the office of the Attorney General of Padang?. This research uses the sociologicallegal approach.. The data sources include primary data and secondary data. The technique of data collection through interviews and document studies. The data has been analyzed by qualitative research. The research results are: 1) Central evidence shall be according to the KUHAP and carried out with the responsibility of the officials responsible and forbidden to be used by anyone. 2) Pain Points in the storage of goods in the form of a letter or a document due to the settlement of cases of criminal embezzlement this tax requires a relatively long time until the evidence is lost or damaged or cannot be found again because of the multitude of sheaf or a document in the institution.

Key Words: The Office Attorney General, Evidence, embezzlement, Tax.