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All Journal Paulus Law Journal
Elfran Bima Muttaqin
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Law, Crime, Criminology & Criminal Justice

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PERSIDANGAN ELEKTRONIK (E-LITIGASI) PADA PERADILAN TATA USAHA NEGARA Agus Salim; Elfran Bima Muttaqin
Paulus Law Journal Vol 2 No 1 (2020): September 2020
Publisher : Fakultas Hukum Univesitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51342/plj.v2i1.150

Abstract

The State Administrative Judicial as the executor of judicial power has a duty and authority to examine, decide, and resolve State Administrative disputes. Along with tecnological development, judicial practices within the scope of the Indonesian Supreme Court hal implemented the ecourt application. The aims of this study is to analyze policies regarding the implementation of Electronic Litigation in the State Administrative Judicial, as well as to find the obstacles encountered. This study uses a normative method with a statute approach, that is Act 5 in 1986 concerning State Administrative Judicial and its amendment, and Supreme Court Regulation Number 1 of 2019 concerning Administration of Cases and Trials in Court Electonically. The result of the study show that the application of Electronic Litigation at State Administrative Judicial is carried out comprehensively, that is from the registration stage until reading of judicial decisions. The obstacles that still being faced are related to the stage of evidence which in practice still requires a conventional trial, and the limited access to the internet network in several regions in Indonesia.
EKSISTENSI PENGADILAN PAJAK DALAM LINGKUNGAN PERADILAN TATA USAHA NEGARA Elfran Bima Muttaqin; Pasolang Pasapan
Paulus Law Journal Vol 3 No 2 (2022): Maret 2022
Publisher : Fakultas Hukum Univesitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51342/plj.v3i2.392

Abstract

This study aims to find out and understand how the existence of the tax court in Indonesia and specifically the State Administrative Court. This writing begins with a review of Law No. 14 of 2002 concerning the Tax Court jo. Law Number 28 of 2007 concerning the Third Amendment to Law Number 6 of 1983 concerning General Provisions and Tax Procedures. Results and analysis reveal. The tax court as a special court is part of the exercise of judicial power and is within the State Administrative Court according to Law no. 48 of 2009 in conjunction with Law No. 51 of 2009. The tax court is not really within the State Administrative Court, even though the law has mandated that the tax court is a special court within the State Administrative Court.
Co-Authors A.A. Ketut Agung Cahyawan W Pasolang Pasapan