Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal Jurnal Hukum IUS QUIA IUSTUM
Tjip Ismail
Departemen Keuangan RI
Law, Crime, Criminology & Criminal Justice

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Peradilan Pajak dan Kepastian Hukum di tengah Globalisasi Ekonomi Tjip Ismail
Jurnal Hukum IUS QUIA IUSTUM Vol. 17 No. 2 (2010)
Publisher : Fakultas Hukum Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/iustum.vol17.iss2.art6

Abstract

This research discusses the problem of legal certainty in economic globalization and tax court as legal enforcement instrument and tax dispute settlement through tax court. This research uses qualitative research method which secondary data is legal source. Using this method, this research found: First, tax court might be an important instrument in the effort of creating legal certainty; Second, tax court is a court under Supreme Court which exercise court (kehakiman) power in the matter of taxation; Third, tax dispute is a dispute in the matter of taxation between subject of tax (wajib pajak) and government official which has authority in taxation.Key word : Tax court, legal certainty, economic globalization
Co-Authors