Jurnal Hukum dan Peradilan
Vol 1, No 1 (2012)

EKSISTENSI PENGADILAN PAJAK DALAM SISTEM PERADILAN DI INDONESIA

Ismail Rumadan (Puslitbang Kumdil MA-RI)

Article Info

Publish Date
30 Mar 2012

Abstract

The existence of the tax court in Indonesia as a judicial institution that is specialy expected to play a role in resolving settlement of tax disputes for those seeking justice. However, its existence has not been in line with the justice system one roof in Indonesia as mandated by the 1945 Constitution. Tax court over a regime of taxation law, not a regime of law on Judicial Power. There is not an appeal or cassation resulting tax court decision does not reflect the lack of legal certainty and a sense of justice for the people seeking justice. These conditions lead to the control of the implementation of the Tax Court is very weak. Keywords: Tax Court, Justice System, Rule of Law, Justice.

Copyrights © 2012




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Jurnal Hukum dan Peradilan
Website

Abbrev

jurnalhukumperadilan

Publisher

Pusat Penelitian dan Pengembangan Hukum dan Peradilan MA RI

Subject

Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice

Description

Jurnal Hukum dan Peradilan (JHP) is published by the Research Center for Law and Judiciary of the Supreme Court of the Republic of Indonesia. JHP aimed to be a peer-reviewed platform and an authoritative source of information on legal and judiciary studies. The scope of JHP is analytical, objective, ...