Deferred Prosecution Agreement (DPA): A Model Of Justice For Corporate And The States In Tax Crime

Abstract

The existence of criminal sanctions against tax crime is not always effective in the
recovery of state loss. Therefore. There is a need for an approach that is more
oriented towards the recovery of state losses in handling tax crime. Cases of tax
violation have been resolved through formal legal processes that have weakness
due to lack of room for state recovery because of the long and expensive process.
This research uses a normative legal research method. The results showed that the
Deferred Prosecution Agreement as a legal concept that allows postponement of the
criminal process with certain conditions that must be met by the defendant including
efforts to recover state losses. The application of DPA should be considered in the
revision of KUHAP so that state losses can be recovered by the postponement of
prosecution method.