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Rasji, Rasji
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Journal : Rechtsnormen Journal of Law

 1 
The Position of the Tax Court in the Indonesian Judicial System After the Decision of the Constitutional Court Number 26/PUU-XXI/2023 Clementino Moningka, Yosia; Rasji, Rasji
Rechtsnormen Journal of Law Vol. 1 No. 1 (2023)
Publisher : Yayasan Pendidikan Islam Daarut Thufulah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55849/rjl.v1i1.318

Abstract

Background. The Tax Court, basically, has been regulated in Law Number 14 Year 2002 on Tax Court. However, there is an issue relating to the ambiguous position of the Tax Court. Purpose. The purpose of this is to show that the position of the court is not independent, as it plays a role in both judicial and executive functions, which may result in a lack of independence in case decision making. Therefore, this study aims to determine the position of the tax court in the current judicial system in Indonesia. Method. This research uses normative juridical research method by reviewing secondary data obtained. Based on the results of the research, it was found that the latest Constitutional Court Decision Number 26/PUU-XXI/2023 has determined that the Tax Courts must transfer their organizational, administrative, and financial development responsibilities to the Supreme Court before 31 December 2026. Results. The consequence of this decision is that the organizational structure of the Tax Court will be directly under the supervision of the Supreme Court and no longer under the Ministry of Finance. Although the Tax Court will be transferred to the Supreme Court, it is important to maintain this situation as the transition requires adjustments in terms of organizational structure, employee status, and career opportunities for tax judges. All of these matters must be studied and solutions found by the Tax Court as the independence of tax judges means a lot to taxpayers seeking justice in their tax disputes. Conclusion. In addition to independence, the public also expects competent expertise and knowledge from tax judges as enforcers of justice in tax disputes.
Co-Authors Ade Putra F Sumbara Alsabilah, Zahra Anggitha, Fricila Apriza, Nathania Augustin, Agatha Aulia, Riska Aurelia, Jessica Beale, Aurelius Steven Budiman, Eunike Kathryn Chandra, Clarissa Mayella Chandra, Jessica Chen, Zefanya Angellin Cherieshta, Jocelyn Claudia, Jennifer Clementino Moningka, Yosia Damanik, Gabriel Yericho Davin, Auliadi Achmad Effendi, Kevin Noble Endang Lestari Evelyn Millechen Fadloli, Muhammad Fatimatuzzahra Fatimatuzzahra Febriany, Febriany Florencia, Cherlyne Baby Harahap, Abi Hamdalah Sorimuda Hartono, Margareta Kristiani Hasta, Baharuddin Jusuf Habibie Hong, Carissa Patricia Hotma Elisa Irene Siahaan Howard, Christopher Jonatan, Frangky Jonathan, Edward Jovian, Erland Juwita, Dhiny Ellen Lestari, Novianti Maharani, Shavira Ardita Marina Marina Michael Michael Michellena, Michellena Najla, Tengku Amira Natasya Mauly N, Denayu Nathasya, Nathasya Nazhimah, Shafira Nugroho, Hizkia Ivan Oktavian, Ivan Danara Patricia, Viane Purba, Nanda Divabuena Putra, Louis Sebastian Anot Putri, Audrey Bilbina Putri, Belicia Widhyana Yulia Putri, Sanny Nuyessy Quinn, Luverne Pujian Refalia, Salsa Rigel, Rigel Rudijanto, Maria Natasha Rukmana, Kevin Rusli, Vennia Neshya Sepriani, Sarnida Serena, Michelle Audrey Setiawaty, Tiffany Silvia Cahyadi Simarmata, Michael Kalep Singhs, Arief Dermawan Siswanto, Vivienne Olivia Sitompoel, Yervant T. S Sulistio, Felicia Amanda Suryani, Cendana Syamila, Najma Tanujaya, Calista Putri Vanessa Vanessa Vaustine, Griselda Vera, Vionna Vetty Wafi, Auzan Wonohadidjojo, Christopher Howard Yetmiaty, Yetmiaty Yulian, Fransisca Chatharina Yulyana, Devy Zimah, Amelia Abdullah