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PRINSIP REKRUTMEN HAKIM PENGADILAN PAJAK PASCA PUTUSAN MAHKAMAH KONSTITUSI NOMOR 26/PUU-XXI/2023: The Fundamental of Recruitment Tax Court Post Constitutional Court Decision Number 26/PUU-XXI/2023 Evanto Pandora Manalu
Jurnal Hukum PRIORIS Vol. 12 No. 1 (2024): Jurnal Hukum Prioris Volume 12 Nomor 1 Tahun 2024
Publisher : Faculty of Law, Trisakti University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/prio.v12i1.21072

Abstract

Constitutional Court Decision Number 26/PUU-XXI/2023 mandates a shift in the authority of an institution, namely the Tax Court under the Supreme Court. Apart from relates the organizational governance, finance and administration of the Tax Court was previously led by the Ministry of finance Republic Indonesia, of course the recruitment of tax judges relates all the required terms and conditions. For this reason, a guideline is needed in the process of procuring tax judges in accordance with the mandate of the Constitutional Court Decision Number 26/PUU-XXI/2023 in accordance with the procurement of judges previously regulated by the Supreme Court in accordance with applicable laws and regulations. The fundamental of recruiting tax judges hopely there will be a method and determination of the qualifications of more qualified judges considering that the Supreme Court will become a new vessel for tax judges generally as well general court, religion court, administration court, military court. It also hoped that the procurement and recruitment of tax judges will not only emphasize capability and quality in tax acknowledge but also prioritize aspects of legal knowledge or capability in examining cases carried out by judges under Supreme Court.
Judge's Dilemma in Determining Bankruptcy Decisions: Dichotomy Between Supreme Court Circular Letter Number 3 of 2023 and Law 37 of 2004 Concerning Bankruptcy- PKPU M.O. Saut Hamonangan Turnip; Geofani Milthree Saragih; Evanto Pandora Manalu
Melayunesia Law Vol. 8 No. 1 (2024)
Publisher : Magister Ilmu Hukum Fakultas Hukum Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30652/j18mj114

Abstract

This study aims to examine the dilemma faced by judges in determining bankruptcy decisions, especially in the context of conflict between Supreme Court Circular Letter Number 3 of 2023 and Law 37 of 2004 concerning Bankruptcy-PKPU. The research method used is a normative research method that focuses on analyzing laws and regulations, court decisions, and related legal documents. This approach allows researchers to understand and analyze relevant legal aspects to obtain a comprehensive understanding of the judge's dilemma in determining bankruptcy decisions. In the context of normative research, the researcher conducted an in-depth study of the conflict between Supreme Court Circular Letter Number 3 Year 2023 and Law 37 Year 2004 on Bankruptcy-PKPU. This research explores how judges face the challenge of applying different regulations and their potential impact on their decisions. The analysis is conducted with reference to applicable legal principles, legal interpretations, as well as relevant cases in court practice. The results of this study are expected to contribute to clarifying the framework of thought and legal solutions to the problem of judges' dilemma in the context of bankruptcy in Indonesia. In addition, this research can also serve as a basis for stakeholders, both legal practitioners and policy makers, to consider the necessary steps to minimize legal conflicts and improve consistency and fairness in handling bankruptcy cases.