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Journal : Amicus Curiae

TINJAUAN YURIDIS KEDUDUKAN PENGADILAN PAJAK PASCA PUTUSAN MAHKAMAH KONSTITUSI NOMOR 26/PUU-XXI/2023: Juridical Review Of The Position Of The Tax Court After The Decision Of The Constitutional Court Number 26/Puu-Xxi/2023 Nabella Septiana Dewi; Ali Rido
AMICUS CURIAE Vol. 2 No. 2 (2025): Amicus Curiae
Publisher : Faculty of Law, Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/amicus.v2i2.23011

Abstract

The Constitutional Court Decision Number 26/PUU-XXI/2023 has consequences for the legal standing of the tax court. Nevertheless, it remains unclear if the decision mutatis mutandis alters the present condition and presence of the tax court. The issues addressed in this article are as follows: 1) How is the jurisdiction of the Tax Court governed by Law Number 14 of 2002 regarding the Tax Court?; and 2). What is the stance of the Tax Court following the release of Constitutional Court Decision Number 26/PUU-XXI/2023? This study is a normative legal research that utilizes both primary and secondary data sources. As per Law No. 14 of 2002, the Ministry of Finance exercises control over the tax court's organization, administration, and finances, thereby compromising its judicial independence. In accordance with Constitutional Court Decision No. 26/PUU-XXI/2023, the authority and oversight of the tax court has been shifted from the Ministry of Finance to the Supreme Court. By consolidating this transfer, the integration of counsel into a single judicial entity will enable the Tax Court to efficiently and independently carry out its duties and oversee its finances. Therefore, the Tax Court has the ability to prevent the misuse of authority.
PRAKTIK AUTOCRATIC LEGALISM DI INDONESIA DALAM PROSES PERUBAHAN KEDUA ATAS UNDANG-UNDANG NO.30 TAHUN 2002 TENTANG KOMISI PEMBERANTASAN TINDAK PIDANA KORUPSI: Practice Of Autocratic Legalism In Indonesia In The Process Of The Second Amendment To Law No. 30 Of 2002 Concerning The Corruption Eradication Commision Muhammad Fauzan Alaydrus; Ali Rido
AMICUS CURIAE Vol. 2 No. 4 (2025): Amicus Curiae
Publisher : Faculty of Law, Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/amicus.v2i4.24690

Abstract

Autocratic legalism is the practice of privatizing power that uses law as a pretext for action. The symptom of autocratic legalism is a contemporary issue that occurs in several Latin American countries. This symptom is also suspected to occur in Indonesia. In order to further examine the existence or absence of this symptom, the researcher examined it against the process of the second revision of Law Number 30 of 2002 concerning the Corruption Eradication Commission. For this reason, the author conducted a study based on the formulation of the following problems: 1. How is the practice of autocratic legalism in the second amendment to the Law on Corruption; 2. What is the impact of the practice of autocratic legalism on the institution of the KPK after the second amendment to Law No. 30 of 2002; This research is a normative legal research using secondary data as the main data analyzed qualitatively. The nature of the research is descriptive with deductive conclusions drawn. Based on the results of the study, the practice of autocratic legalism in the revision of the KPK Law includes: 1). The legislative process is fast and tends to be closed; 2). Collusion or conspiracy between the DPR and the President; 3). Manipulation of the law as a pretext for legitimacy; and 4). Co-optation of political parties. The impact is that the independence of the KPK is disrupted both institutionally and institutionally, thus significantly increasing the duties and functions of the KPK.