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All Journal Greenation International Journal of Law and Social Sciences
Juwari Eddy Winarto
Universitas Borobudur, Jakarta, Indonesia
Law, Crime, Criminology & Criminal Justice Social Sciences

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The Application of Ne Bis In Idem in Tax Disputes at the Tax Court in Indonesia Juwari Eddy Winarto; Megawati Barthos
Greenation International Journal of Law and Social Sciences Vol. 3 No. 3 (2025): (GIJLSS) Greenation International Journal of Law and Social Sciences (September
Publisher : Greenation Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijlss.v3i3.633

Abstract

The principle of ne bis in idem prohibits a person from being tried or punished twice for the same case or act. This principle plays a pivotal role in safeguarding legal certainty and justice, and is accordingly recognized across multiple branches of law in Indonesia. Repeatedly filing disputes involving the same parties and the same object—directed at the same opposing party—poses serious issues for legal certainty and fairness (Hafiez, 2021). Law Number 14 of 2002 on the Tax Court does not explicitly codify ne bis in idem, prompting the question of whether it may be applied to resolve tax disputes before the Tax Court. This article presents a normative juridical analysis of the implementation of ne bis in idem in resolving tax disputes in Indonesia’s Tax Court. The study has three main objectives: (1) to identify the legal basis for applying ne bis in idem; (2) to explain how it is practiced within Indonesia’s judicial system; and (3) to evaluate its strengths and limitations in terms of justice, legal certainty, and utility. The proposed solution is to apply ne bis in idem to tax disputes that truly involve identical parties and objects and have reached permanent legal force, even where the legal grounds (posita) differ.
Co-Authors Megawati Barthos