The Application of in Absentia in Tax Crimes and Fair Trial Standards: A PRISMA-Based Systematic Literature Review Contextualized in Supreme Court Decision No. 4811 K/Pid.Sus/2024
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The application of in absentia proceedings in tax crime cases raises significant normative concerns, as it involves balancing effective tax law enforcement with the protection of defendants' rights in criminal proceedings. Previous studies have examined trials in absentia, fair trial standards, due process, defense rights, and evidentiary issues in tax-related offenses. However, these discussions have remained fragmented and have rarely been synthesized within a comprehensive evaluative framework specifically addressing tax crime cases. This study aimed to systematically synthesize the legal principles governing in absentia proceedings, standards for protecting defendants' rights, and their application to special criminal offenses, particularly tax crimes, while contextualizing the analysis within Indonesian Supreme Court Decision No. 4811 K/Pid.Sus/2024. The study employed a systematic literature review guided by the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) framework, examining Scopus-indexed articles selected through identification, screening, eligibility assessment, and inclusion, followed by a thematic legal synthesis. The findings indicated that in absentia proceedings could be justified only as an exceptional procedural mechanism when supported by a clear legal basis, effective notification, a knowing and voluntary waiver of the right to be present, adequate legal representation, meaningful access to evidence, and effective mechanisms for challenging or reviewing judicial decisions. In tax crime cases, these procedural safeguards were particularly important because evidentiary proceedings often involved complex technical documentation and specialized financial information, potentially creating procedural imbalances between the prosecution and the defendant. The study underscored the importance of strengthening normative and procedural safeguards to ensure that tax law enforcement remained consistent with fair trial guarantees, due process requirements, and the principles of the rule of law.
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