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All Journal Jurnal Litigasi Amsir Amsir Accounting & Finance Journal
Nurnadhilah Bachri
Nurnadhilah Bachri & Partner, Bantaeng
Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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The Existence of Jurisdiction to Realize Legal Currency in the United States of the Republic of Indonesia Johamran Pransisto; Rachman Rizal Andi Sapada; Suardi Suardi; Nurnadhilah Bachri; Arini Asriyani
Jurnal Litigasi Amsir Vol 12 No 2 (2025): Februari
Publisher : Faculty of Law Andi Sapada Institute of Social Sciences and Business

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Abstract

This article examines the existence of jurisdiction in realizing legal currency within the context of the Republic of Indonesia. Judicial power, as an independent branch of government, plays a crucial role in upholding the rule of law and ensuring justice based on Pancasila. The judiciary must adjudicate cases without discrimination, utilizing various legal sources, including unwritten laws, to ensure fair outcomes. The study highlights the importance of integrating customary law into judicial decision-making, reflecting Indonesia's pluralistic society. However, challenges arise in identifying and applying these norms within the national legal framework. The article also addresses the implications of enforcing written laws and customary norms, particularly regarding sanctions for violations. Furthermore, it emphasizes the urgency of research in this area to evaluate and adjust the judicial system for equitable justice, strengthen judicial independence, and improve the effectiveness of special and religious courts. By analyzing these aspects, this study aims to contribute to a comprehensive understanding of Indonesia's legal landscape and its alignment with societal values
Justice in One Instance: Weighing the Limits of Reviewin Tax Disputes Muh. Akbar Fhad Syahril; Anatolijs Kriviņš; Nurnadhilah Bachri
Amsir Accounting & Finance Journal Vol. 4 No. 2 (2026): Juli
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/k5jz0825

Abstract

This study examines the normative-juridical construction of the right of review (PK) in tax cases that is limited to one time and places it in a critical dialogue with the general principles of procedural law and the principles of the rule of law. Departing from the problem of imbalance between fiscal legal certainty and the protection of taxpayer rights, this study uses a legislative approach and an analytical approach to primary, secondary, and tertiary legal materials to explore the rationality, limits, and implications of tax PK restrictions. Positive norms regarding the Tax Court and its implementing regulations are mapped, then analyzed with the theoretical framework of extraordinary legal remedies, lex specialis derogat legi generali, due process of law, and equality before the law. Through this analysis, the study seeks to show how the design of the tax court affects the position of taxpayers as justice seekers and opens up the space for the idea of a more balanced tax procedural law reform between certainty and justice, without being trapped in descriptive repetition of the findings or conclusions of the research.
Co-Authors Anatolijs Kriviņš Arini Asriyani Johamran Pransisto Muh. Akbar Fhad Syahril Rachman Rizal Andi Sapada Suardi Suardi