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All Journal Ganec Swara
Renhat Marlianus Siki
Fakultas Hukum, Universitas Tabanan

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KAJIAN REGULASI: TANTANGAN DAN IMPLIKASI PERSYARATAN KHUSUS KUASA HUKUM DALAM PENGADILAN PAJAK: Regulatory Review: Challenges And Implications Of Special Requirements For Legal Representatives In Tax Court Putu Andhika Kusuma Yadnya; Renhat Marlianus Siki; Made Suartini; I Wayan Jekalaya
Ganec Swara Vol. 19 No. 2 (2025): Juni 2025
Publisher : Yayasan Al-Amin Qalbu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59896/gara.v19i2.197

Abstract

The issue of legal representation in the Tax Court is significant due to the complexity of tax law and the high number of disputes filed each year. The special requirement for legal representatives namely, that they must be either licensed advocates or certified tax consultants is stipulated in Articles 34 and 36 of the Tax Court Law. This regulation aims to uphold professionalism and competence in dispute resolution. However, this approach also raises concerns regarding fairness, especially for small and individual taxpayers who struggle to obtain qualified legal assistance. This study employs a normative legal method with statutory and conceptual approaches to analyze the rules and legal implications of this regulation. The findings indicate that out of 14,709 cases in 2022, there were only about 3,200 active legal representatives who met the qualifications, revealing a significant imbalance. Additionally, varying interpretations of the qualifications for legal representatives in practice have led to legal uncertainty. The study highlights the need for policy adjustments and the establishment of legal aid schemes to ensure equal access to justice
Co-Authors I Wayan Jekalaya Made Suartini Putu Andhika Kusuma Yadnya