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All Journal SALAM: Jurnal Sosial dan Budaya Syar-i Jurnal Akta Jurnal Penelitian Hukum Legalitas JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Transparansi Jurnal Ilmiah Ilmu Administrasi JOURNAL of LEGAL RESEARCH JURNAL ILMIAH GLOBAL EDUCATION Jurnal Cakrawala Ilmiah Journal of Innovative and Creativity Corpus Juris : Jurnal Ilmu Hukum
Khalimi Khalimi
UNIVERSITAS JAYABAYA
Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Journal : Jurnal Akta

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The Role of The Tax Court in The Judicial System: Implications of Constitutional Court Decision No. 26/PUU-XII/2023 For Tax Law Khalimi, Khalimi
JURNAL AKTA Vol 12, No 4 (2025): December 2025
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/akta.v12i4.48331

Abstract

This article examines the implications of the Constitutional Court Decision No. 26/PUU-XXI/2023 for the Tax Court within Indonesia's judicial system. The decision transfers oversight of the Tax Court from the Ministry of Finance to the Supreme Court, enhancing judicial independence and addressing governance dualism. This study employs a normative legal research methodology to analyze how this ruling fortifies the principles of separation of powers and checks and balances as enshrined in the 1945 Constitution. It highlights the importance of the Tax Court's role in protecting taxpayer rights and ensuring impartiality in tax dispute resolution. The findings underscore the necessity for further reforms to eliminate remaining executive influence and promote a cohesive judicial framework, thereby reinforcing the rule of law and enhancing the credibility of the judiciary in Indonesia.
Co-Authors Adi Rohman Fajar ALI HAKIM Anis Muhamad Annisa Putri Ambarwati Edy Susanto Edy Susanto Esther Indah Pricilia Permatasari Sihombing Fajariyono Fajariyono Felicitas Sri Marniati Gatut Hendro Tri Widodo harmaein harmaein Hedwig A. Mau Karunia Fitriadi Kiki Nasir Hadi Mariono Mariono Mohamad Ismed MUHAMMAD HIDAYAT SUMARNA Oki Hermawan Ramlani Lina Sinaulan Rielly Lontoh Lontoh Rizki Rismawan Sartono Sartono Tuti Sukmawati Yuhelson Yuhelson