Cassis Merinthia Ariapramuda
Unknown Affiliation

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

Inkonstitusional Bersyarat dan Problem Kepastian Hukum dalam Pengujian Peraturan Perundang-Undangan Atiek Pratiwi Putri Naue; Cassis Merinthia Ariapramuda; Wicipto Setiadi; Kaharuddin Kaharuddin
AHKAM Vol 5 No 1 (2026): MARET
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/ahkam.v5i1.9286

Abstract

The existence of Indonesia as a state based on law (rechtsstaat) places the Constitutional Court in a central position in guaranteeing constitutional supremacy and protecting citizens’ rights through a judicial review mechanism that is final and binding. However, the application of the conditionally unconstitutional decision model in the formal review of the Job Creation Law has given rise to debate regarding the stability of the national legal system because, on the one hand, it seeks to uphold democratic procedures, but on the other hand, it has the potential to create legal uncertainty with systemic impacts on society. This study aims to analyze the problems in the application of conditionally unconstitutional decisions in the formal review of laws and to formulate solution-oriented measures to strengthen legal certainty. This study employed a normative legal research method with statutory and conceptual approaches, which were analyzed descriptively-prescriptively based on various secondary legal materials. The results show that the practice of conditional unconstitutionality has transformed the role of the Constitutional Court from a negative legislator into a positive legislator that actively forms new norms. However, this practice has also created executorial obstacles and juridical ambiguity due to the absence of clear indicators and limitations in organic regulations. Thus, this study emphasizes the importance of redefining decision indicators that include deadlines for annulment, proportional room for institutional compromise, and original authority in reformulating execution in order to realize legal objectives that harmonize justice, expediency, and legal certainty for justice seekers in Indonesia.
Pemisahan Yurisdiksi Pengadilan Pajak Pasca Putusan MK No. 26/PUU-XXI/2023 Cassis Merinthia Ariapramuda; Atiek Pratiwi Putri Naue; Irwan Triadi; Mas Pungky Hendra Wijaya
AHKAM Vol 5 No 1 (2026): MARET
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/ahkam.v5i1.9287

Abstract

Taxes play a vital role as the backbone of fiscal sovereignty that ensures the sustainability of national development. However, the institutional position of the Tax Court under the executive branch has long created ambiguity and doubts regarding judicial independence for justice seekers. This study aims to analyze the institutional problems of the Tax Court and the implications of Constitutional Court Decision Number 26/PUU-XXI/2023 for strengthening the independence of the tax judiciary in Indonesia. This study employed a normative legal research method with statutory and conceptual approaches, which were analyzed descriptively-analytically based on secondary legal materials. The results showed that the Constitutional Court’s decision has ended the unconstitutionality of the dual supervisory system by placing the Tax Court entirely under the Supreme Court. This transformation changes the institutional paradigm from an executive regime to a purely judicial regime in order to reduce the potential for conflicts of interest and bureaucratic bias in the trial process. This study emphasizes that the implementation of a one-roof system is an important model for realizing legal certainty, strengthening judicial independence, and increasing trust in Indonesia’s taxation system. In addition, strengthening the dignity of the tax judiciary needs to be followed by the effectiveness of decision enforcement so that tax justice does not stop at the pronouncement of the ruling, but also provides a tangible impact for taxpayers.