This study aims to analyze the performance of Police Sector intelligence as a detection base in supporting the maintenance of security and public order and analyze the efforts to improve the performance of Police Intelligence as a detection base in supporting the maintenance of security and public order in the Batang Police Department. The research method used is a sociological juridical. The analysis of research results shows that early detection efforts carried out by the Sector Police Unit of the Batang Resort Police security intelligence unit really need to be carried out so that they are able to detect, search and collect and dig up information from the community, then an identification process is carried out to sort, calculate and determine alternatives and consider and reading the signs of the facts from the detection results, the results are expressed in intelligence administration in the form of products that guarantee confidentiality, speed, accuracy and predictability. The discipline of the Batang Police Sector personnel in understanding the regulations and policies of leaders who are obliged to work is still lacking, as evidenced by the finding that the implementation of the Sector Police as a Detection Base has not run optimally, both operationally in the field and administratively.

The aim of this research is to determine whether the tax procedural law regulated in the Minister of Finance Regulation (PMK) can override the Criminal Procedure Code (KUHAP). The basis for enforcing tax crimes is stated in the Law on Harmonization of Tax Regulations. The examination of preliminary evidence is not regulated in this law but is delegated to the PMK, granting examiners the authority to borrow and/or examine evidence. This authority is similar to confiscation, causing ambiguity and legal uncertainty. This research uses a descriptive normative method and finds that the rules for borrowing evidence need revision to avoid resembling confiscation. The novelty of this research lies in its focus on the borrowing of evidence in the PMK. The results indicate that the rules for borrowing evidence in the PMK cannot override the concept of confiscation in the Criminal Procedure Code due to the lex specialis principle. The conclusion is that the borrowing concept in the PMK regarding Preliminary Evidence cannot override the Criminal Procedure Code. Therefore, reformulation of the PMK is necessary because it still adheres to the autonomy of criminal law, which should be eliminated since Civil Law can adequately provide protection to maintain order. Tujuan penelitian ini untuk mengetahui hukum acara perpajakan yang diatur dalam Peraturan Menteri Keuangan (PMK) dapat mengesampingkan Kitab Undang-Undang Hukum Acara Pidana (KUHAP). Dasar penegakan tindak pidana perpajakan dinyatakan dalam Undang-Undang Harmonisasi Peraturan Perpajakan. Terdapat aturan mengenai pemeriksaan bukti permulaan yang tidak diatur dalam undang-undang tersebut, tetapi didelegasikan ke PMK tentang Bukti Permulaan yang memberikan kewenangan pemeriksa untuk meminjam dan/atau memeriksa bahan bukti. Kewenangan peminjaman dab/atau memeriksa bahan bukti secara teknis memiliki kesamaan dengan penyitaan. Tidak adanya perbedaan yang signifikan antara peminjaman dengan penyitaan menyebabkan ketidakjelasan sehingga menimbulkan ketidakpastian hukum. Penelitian ini menggunakan metode deskriptif normatif dan menemukan bahwa aturan peminjaman bahan bukti perlu diubah agar tidak menyerupai konsep penyitaan. Kebaruan penelitian ini terletak pada fokus pembahasan peminjaman bahan bukti dalam PMK. Hasil penelitian menunjukkan bahwa aturan peminjaman bahan bukti dalam PMK tidak dapat mengesampingkan konsep penyitaan dalam KUHAP karena prinsip lex specialis. Kesimpulan penelitian ini menunjukkan konsep peminjaman dalam PMK tentang Bukti Permulaan tidak dapat mengesampingkan KUHAP. Oleh karena itu, reformulasi terhadap PMK tentang Bukti Permulaan diperlukan, karena PMK a quo masih menganut otonomi hukum pidana, yang seharusnya dihilangkan karena Hukum Perdata sudah mampu memberikan perlindungan untuk menjaga ketertiban dalam kehidupan. Kata Kunci: Peminjaman Bahan Bukti; Pemeriksaan Bukti Permulaan; Wajib Pajak.