Kajian Yuridis Posisi Peradilan Pajak dalam Struktur Peradilan Di Indonesia

Pamungkas, Unggul and , Dr. Nuria Siswi Enggarani, SH.,M.Hum (2019) Kajian Yuridis Posisi Peradilan Pajak dalam Struktur Peradilan Di Indonesia. Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

Tax court in Indonesia is an administrative court that is specialized in taxation. In Article 2 of Law No. 14 of 2002 concerning the Tax Court stated that, "the Tax Court is a judicial body that carries out judicial authority for taxpayers or tax payers who seek justice against tax disputes." Since the issuance of Tax Court Law No. 14 of 2002, the position of the Tax Court was considered confusing. In Law No. 14 of 2002, both in the articles and in their explanations, there were no provisions which obliged or clearly stated the existence of the Tax Court in the court environment, while Article 5 of Law No. 14 of 2002 only mentions the technical coaching of the judiciary in the Tax Court conducted by the Supreme Court, while the organizational, administrative and financial guidance is carried out by the Ministry of Finance. Considering tax disputes that fall into the domain of state administration material, many opinions include the Tax Court in the state administrative court. However, there is no legal basis so there needs to be an in-depth study of the position of the tax court in the structure of the judiciary in Indonesia. The purpose of this paper is to describe the politics of law and the philosophy of establishing a tax court in Indonesia based on Law No. 14 of 2002 concerning the Tax Court and to explain the position of the tax court in the structure of the judiciary in Indonesia and the authority of the tax court in state administrative disputes. statute approach) or decision made by reviewing or examining legislation related to legal issues or problems to be examined. This research is used juridical empirical method with descriptive type of research.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	tax court, judicial structure, tax court law, law no. 14 of 2002
Subjects:	K Law > K Law (General)
Divisions:	Fakultas Hukum > Hukum
Depositing User:	UNGGUL PAMUNGKAS
Date Deposited:	02 Feb 2019 04:45
Last Modified:	02 Feb 2019 04:45
URI:	http://eprints.ums.ac.id/id/eprint/70404

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