Author(s): Rabani Meryanto Halawa, Hartiwiningsih Hartiwiningsih, Pujiyono Pujiyono
This study aims to optimize the refund of taxes payable and tax penalties payable at the prosecution stage in court through the Plea Bargaining System mechanism in order to realize the application of the contante justitie principle. Based on observations at the investigation level, there are several suspects (taxpayers) who admit their mistakes and their assets have been confiscated at the investigation stage whose nominal value is the same as the tax payable and the tax penalty payable and is used as a guarantee for payment of the fine at the prosecution stage in court, but in the implementation of the prosecution stage However, the defendant is still being prosecuted and decided by the court to serve imprisonment and a fine which should have been terminated on the grounds that it is in the interest of state revenue to realize the principle of contante justitie. This type of research is empirical legal research or non-doctrinal legal research. The results of the study show that firstly, the state obtains money from paying taxes owed and tax penalties payable without going through a litigation mechanism, secondly, the loss of the obligations of public prosecutors and judges to prove the guilt of the accused (taxpayers), thirdly, saving the trial budget and fourth, the realization of case handling. which is fast, simple and low cost.