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All Journal JURNAL HUKUM Lex Publica
Setiyaji, Gunawan
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Religion Humanities Law, Crime, Criminology & Criminal Justice Social Sciences

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Repositioning the Tax Court Within Indonesia’s Constitutional Framework: Judicial Independence and Institutional Reform Setiyaji, Gunawan; Abdillah, Ali
Lex Publica Vol. 11 No. 2 (2024)
Publisher : APPTHI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58829/lp.11.2.2024.273

Abstract

The 1945 Constitution of the Republic of Indonesia serves as the highest legal foundation, outlining state objectives and the role of judicial institutions. However, the Tax Court, established under Law No. 14 of 2002, lacks explicit constitutional recognition, unlike the Administrative Court (PTUN), which is regulated under Law No. 51 of 2009. This study examines the need to reposition the Tax Court within the Indonesian judicial system, aligning it with Article 24 paragraph (2) of the 1945 Constitution to ensure judicial independence and consistency. Using a normative-empirical legal approach, the research integrates legal rules, principles, and doctrinal analysis with an evaluation of legislative ethics. Data sources include primary legal materials (Constitution, taxation laws, and judicial power laws), secondary materials (books, journals, articles), and tertiary references (legal dictionaries, encyclopedias). Data collection methods encompass observation, interviews, and documentation, analyzed through qualitative normative methods to provide holistic and contextual solutions. The findings highlight the necessity of repositioning the Tax Court under the Supreme Court to enhance judicial independence, as current oversight by the Ministry of Finance and the Supreme Court undermines its effectiveness. Additionally, amendments to Article 24 paragraph (2) of the 1945 Constitution are proposed to separate the Tax Court from the PTUN, improve legal certainty, and ensure a more effective and equitable tax adjudication system. This reform is crucial for strengthening Indonesia’s judicial framework and upholding the rule of law.
The Role of Dominus Litis of Tax Court Judges in Realizing Substantive Justice in Tax Dispute Resolution Setiyaji, Gunawan; Martanto, Triyono
Jurnal Hukum Vol 41, No 2 (2025): Jurnal Hukum
Publisher : Unissula

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jh.41.2.236-252

Abstract

The resolution of tax disputes aims to achieve substantive justice, which emphasizes that legal decisions must reflect social and economic justice, not just legal formalities. In this context, the role of judges as Dominus Litis becomes crucial in ensuring fair and transparent decisions. This study aims to analyze the role of judges in realizing substantive justice in tax disputes in Indonesia. This study uses a qualitative approach with the method of literature study and legal document analysis. Data were obtained from academic literature, laws and regulations, and Tax Court decisions. Content analysis techniques were used to identify the concept of Dominus Litis, evaluate the role of judges in resolving tax disputes, and examine the implications of decisions on legal certainty and substantive justice. The results of the study show that judges not only act as law enforcers, but also as active trial controllers. Judges consider social and economic aspects in their decisions, which have an impact on legal certainty and tax justice. Therefore, it is necessary to improve the competence of judges in tax law to ensure the effectiveness of their role in the Indonesian taxation system.
Co-Authors Ali Abdillah Martanto, Triyono