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All Journal Arus Jurnal Sosial dan Humaniora Journal Indonesia Law and Policy Review (JILPR) Delegasi Yure Humano LAWYER: Jurnal Hukum
Muhammad Amin Saleh Al-Habsy
Universitas Mpu Tantular
Religion Humanities Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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REKONSTRUKSI KELEMBAGAAN PENGADILAN PAJAK PASCA PUTUSAN MAHKAMAH KONSTITUSI NOMOR 26/PUU-XXI/2023 Florentinus Eko Yulianto; Muh. Amin Saleh; Sendi Sanjaya
LAWYER: Jurnal Hukum Vol. 4 No. 2 (2026): LAWYER: Jurnal Hukum, September 2026
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/lawyer.v4i2.1858

Abstract

This study aims to analyze the institutional reconstruction of the Tax Court following Constitutional Court Decision Number 26/PUU-XXI/2023 and its implications for judicial independence. The study employs a normative-juridical method utilizing statutory, case, conceptual, historical, and comparative approaches. The analysis focuses on the Tax Court's position within the judicial system, the issue of dual administrative oversight, and the consequences of transferring organizational, administrative, and financial supervision from the Ministry of Finance to the Supreme Court. The findings indicate that dual oversight potentially compromises institutional independence, given that the Ministry of Finance also oversees the Directorate General of Taxes and the Directorate General of Customs and Excise—agencies that act as parties in disputes before the Tax Court. Constitutional Court Decision Number 26/PUU-XXI/2023 mandates the elimination of this dual oversight through the implementation of a "one-roof system," with the transfer to be completed no later than December 31, 2026. Institutional reconstruction should not be viewed merely as a transfer of administrative authority; it must also encompass the restructuring of organizational frameworks, human resources, budgets, regulations, oversight mechanisms, judicial competence, and information technology systems. The ideal arrangement for the Tax Court is to retain its character as a specialized court within the State Administrative Court system while falling entirely under the supervision of the Supreme Court. This reconstruction is expected to strengthen independence, professionalism, impartiality, and accountability, as well as ensure legal certainty and protection for taxpayers.
ANALISIS PEMANFAATAN JASA KENA PAJAK LUAR DAERAH PABEAN ATAS PEMBAYARAN DEPOSIT Farida Nur Amelia; Muh. Amin Saleh; Irene Puteri Alfani Sofia Sinaga
LAWYER: Jurnal Hukum Vol. 4 No. 2 (2026): LAWYER: Jurnal Hukum, September 2026
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/lawyer.v4i2.1859

Abstract

This study aims to provide a juridical analysis of the utilization of Taxable Services (JKP) from outside the Customs Area regarding a deposit payment made under an international design agreement, based on Tax Court Decision Number PUT-003524.99/2025/PP/M.VA (2025). The research employs a normative juridical method utilizing statutory, case, and conceptual approaches. The analysis focuses on Value Added Tax (VAT) provisions—specifically those concerning the utilization of Taxable Services from outside the Customs Area—and the legal considerations of the Panel of Judges in the case at hand. The findings indicate that the payment of USD 1,938,000.00 made by PT MNC Wahana Wisata to the Central Research Institute of Building and Construction Co., Ltd. (CRIBC) constituted a guarantee deposit rather than a payment for the price of Taxable Services. This conclusion is supported by the facts that the design project did not proceed due to project failure, the design services were never delivered or utilized, and the deposit funds were returned to the Taxpayer. The Panel of Judges did not rely solely on the transfer evidence to determine the VAT object; instead, they evaluated the overall legal relationship and evidence based on the principle of material truth. Consequently, the failure to meet the element of "utilization of Taxable Services" meant there was no adequate basis for imposing VAT. The decision underscores the importance of legal certainty, fairness, and legal protection for Taxpayers in cross-border service transactions.
Co-Authors adminojshukum Andri Kurnia Anggraeni, Yola Appe Hutauruk Denny Charles Sagala Farida Nur Amelia Florentinus Eko Yulianto FX Suyud Margono Ifyani Novita Ina Heliany Irene Puteri Alfani Sofia Sinaga Jopie Tommy Rompas Marina R. Purba Muhenri Sihotang Ronaldo Sahat Tua Sendi Sanjaya Senny Tussytha Sigit Argo Hananto Siti Wahyuningsih