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All Journal Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Al-Hakim : Jurnal Ilmiah Mahasiswa Studi Syariah, Hukum dan Filantropi
R. Narendra Jatna
Universitas Indonesia
Religion Humanities Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Evaluation of the Effectiveness of Tax Dispute Resolution in Realizing Justice in the Tax Court R. Narendra Jatna; Hasbullah Hasbullah; Abdul Kadir Jaelani
Jurnal Al-Hakim: Jurnal Ilmiah Mahasiswa, Studi Syariah, Hukum dan Filantropi Vol. 8 No. 1 May 2026
Publisher : Fakultas Syariah, Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jurnalalhakim.v8i1.15134

Abstract

The increase in the intensity of audits and digitalization of tax administration in Indonesia has encouraged an increase in the number of tax disputes, thus demanding a resolution mechanism that is not only administratively efficient, but also able to ensure objectivity, substantive justice, and legal certainty. This study aims to analyse the effectiveness of the tax dispute resolution mechanism, especially at the objection stage at the Directorate General of Taxes (DGT) and the appeal stage at the Tax Court, and examine the implications of institutional reform after the Constitutional Court Decision Number 26/PUU-XXI/2023 and the development of tax digitalisation on the quality of dispute resolution. The discussion was carried out by examining the structure of the objection authority, the quasi-judicial character of the Tax Court, and the use of electronic evidence in the trial process. The results of the study show that the objection mechanism has not functioned optimally as an initial filter for disputes because of structural conflicts of interest, information asymmetry, low transparency, and a lengthy process; therefore, it is often perceived as an administrative formality. At the appellate level, the Tax Court faces a backlog of cases, the complexity of modern tax disputes, and the limited capacity and consistency of judges' considerations, which affect the predictability of decisions. Thus, it is concluded that institutional reform and tax digitalisation have the potential to strengthen the independence and efficiency of tax dispute resolution; however, regulatory harmonisation, institutional capacity building, and strengthening electronic evidentiary standards are required to realise a fair and credible tax dispute resolution system.
Keadilan Restoratif dalam Sistem Peradilan Pidana Indonesia: Antara Regulasi dan Implementasi R. Narendra Jatna; Hasbullah Hasbullah
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v11i6.64583

Abstract

Keadilan restoratif berkembang sebagai paradigma penyelesaian kasus pidana yang menekankan pada pemulihan korban, akuntabilitas pelaku, dan harmonisasi sosial. Dalam reformasi hukum pidana nasional, konsep keadilan restoratif mulai diakomodir melalui KUHP yang baru, arah reformasi KUHP, dan berbagai regulasi sektoral lembaga penegak hukum. Namun, aturan tersebut masih menunjukkan kecenderungan untuk mempersempit makna keadilan restoratif hanya menjadi mekanisme penghentian kasus atau penyelesaian tindak pidana tertentu. Penelitian ini bertujuan untuk menganalisis pengaturan keadilan restoratif dalam KUHP dan reformasi KUHP serta mengkaji kesesuaiannya dengan konsep filosofis keadilan restoratif. Metode penelitian yang digunakan adalah penelitian hukum normatif dengan pendekatan hukum dan pendekatan konseptual. Hasil penelitian menunjukkan bahwa reformasi hukum pidana nasional belum sepenuhnya menempatkan keadilan restoratif sebagai paradigma pemulihan dalam sistem peradilan pidana. Keadilan restoratif masih dipahami secara pragmatis sebagai instrumen penanganan kasus yang efisien, meskipun secara filosofis keadilan restoratif menekankan pemulihan hubungan sosial dan keadilan substantif. Oleh karena itu, perlu dirumuskan kembali pengaturan keadilan restoratif agar lebih sejalan dengan nilai filosofis keadilan restoratif dalam hukum pidana modern.
Co-Authors abdul kadir jaelani Hasbullah Hasbullah