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All Journal Journal of Law, Poliitic and Humanities PESHUM
Yulianto Kiswocahyono
Universitas Mpu Tantular
Humanities Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Implikasi Desain Dua Kaki Pengadilan Pajak terhadap Independensi Peradilan Pasca Putusan Mahkamah Konstitusi Nomor 26/PUU-XXI/2023 Yulianto Kiswocahyono; Eko Wahyu Pramono
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 5 No. 4: Juni 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v5i4.16606

Abstract

Abstract: Pengadilan Pajak memiliki kedudukan strategis sebagai lembaga yang memeriksa, mengadili, dan memutus sengketa antara wajib pajak dan negara guna menjamin keadilan fiskal. Namun, desain kelembagaannya di Indonesia masih menunjukkan model “dua kaki”, yakni fungsi teknis yudisial berada dalam ranah Mahkamah Agung, sedangkan pembinaan organisasi, administrasi, dan keuangan berada dalam lingkungan eksekutif melalui Kementerian Keuangan. Konstruksi ini menimbulkan konflik kepentingan struktural, melemahkan independensi institusional, dan menimbulkan keraguan atas netralitas peradilan pajak. Penelitian ini bertujuan menganalisis desain “dua kaki” Pengadilan Pajak, implikasinya terhadap independensi peradilan pasca Putusan Mahkamah Konstitusi Nomor 26/PUU-XXI/2023, serta arah penataan kelembagaannya. Penelitian ini merupakan penelitian hukum normatif dengan pendekatan peraturan perundang-undangan, konseptual, dan kasus. Hasil penelitian menunjukkan bahwa Putusan Mahkamah Konstitusi Nomor 26/PUU-XXI/2023 mempertegas kedudukan Pengadilan Pajak di bawah Mahkamah Agung dan mewajibkan pengalihan pembinaan organisasi, administrasi, dan keuangan paling lambat 31 Desember 2026. Penelitian ini juga menegaskan bahwa kebijakan turunan, termasuk RPMK mengenai izin kuasa hukum, tidak tepat dibentuk secara sepihak oleh Kementerian Keuangan, melainkan harus selaras dengan prinsip independensi peradilan. Oleh karena itu, reformasi kelembagaan Pengadilan Pajak harus diarahkan pada sistem satu atap di bawah Mahkamah Agung serta menjamin kepastian hukum dan kepercayaan publik terhadap penyelesaian sengketa pajak.
Shifting Administrative Norms into Substantive Norms in Taxpayer Proxy Regulation: An Analysis of the Limits of the Minister of Finance’s Delegated Authority under PMK Number 44 of 2026 Appe Hutauruk; Eko Wahyu Pramono; Yulianto Kiswocahyono
Journal of Law, Politic and Humanities Vol. 6 No. 5 (2026): (JLPH) Journal of Law, Politic and Humanities
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jlph.v6i5.3655

Abstract

The regulation of taxpayer proxies represents an important mechanism in ensuring the fulfillment of taxpayers’ rights and obligations within the tax administration system. However, the delegation of regulatory authority to administrative institutions must remain within the limits established by statutory provisions. This study aims to analyze the limits of the Minister of Finance’s delegated authority in regulating taxpayer proxies under Regulation of the Minister of Finance Number 44 of 2026 (PMK Number 44 of 2026), particularly regarding the potential shift from administrative norms to substantive norms. This research employs a normative juridical method using statutory, conceptual, case, and historical approaches. The analysis focuses on the relationship between delegated authority, the hierarchy of legislation, the ultra vires doctrine, and the protection of taxpayer rights. The results indicate that although the Minister of Finance possesses formal authority based on Article 44E paragraph (2) letter e of the General Provisions and Tax Procedures Law (UUP KUP), several regulatory aspects must be carefully examined when they impose restrictions, obligations, prohibitions, or legal consequences affecting taxpayers and their proxies. Such provisions may represent a shift from administrative regulation toward substantive norm formation, which requires stronger legal justification. Therefore, the formulation of taxpayer proxy regulations must maintain proportionality, legal certainty, and consistency with the principle of legality.
Co-Authors Appe Hutauruk Eko Wahyu Pramono