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All Journal Jurnal Ketenagakerjaan Jurnal Sosial dan Sains
Sumaryoto, Otto
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Astronomy Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Physics Social Sciences

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Rejection Of Judicial Review Petition By The Tax Court: A Legal Analysis Of The Legal Basis And Authority Megeido, Alfrinno Archon; Sumaryoto, Otto; Patimah , Siti
Jurnal sosial dan sains Vol. 5 No. 7 (2025): Jurnal Sosial dan Sains
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jurnalsosains.v5i7.32419

Abstract

This article examines the legal basis and authority of the Tax Court in rejecting applications for judicial review (peninjauan kembali “PK”) in Indonesian tax dispute proceedings. Under Indonesia’s current tax court procedure, a PK is an extraordinary legal remedy filed to the Supreme Court through the Tax Court. The Tax Court’s role is not only to forward the case files to the Supreme Court but also to ensure that formal requirements are fulfilled. Applicable law (Law No. 14 of 2002 on Tax Court) limits PK applications to one filing and within a strict deadline. The Tax Court is empowered to refuse or return a PK application that does not meet these legal conditions – for example, if the application is a prohibited second PK, filed past the 3-month time limit, or missing required documents. This authority is grounded in statutory provisions, Supreme Court regulations, and the Tax Court’s own rules. Through normative juridical analysis, this article finds that the Tax Court’s refusal of non-compliant PK applications is legally justified as a gatekeeping function to uphold procedural law and ensure judicial efficiency. The conclusions highlight that the Tax Court’s limited authority in this context aligns with its duty to enforce formal requirements, while the substantive examination of tax disputes via PK remains the prerogative of the Supreme Court.
Juridical Analysis of the One Month Notice Provision for Employee Resignation: A Balance between Workers’ Rights and Company Operational Protection Sijabat, Candra Robasa; Santi, Bestari Nirmala; Sumaryoto, Otto; PN, Sugeng Santoso
Jurnal Ketenagakerjaan Vol 21 No 1 (2026)
Publisher : Pusat Pengembangan Kebijakan Ketenagakerjaan Kementerian Ketenagakerjaan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47198/jnaker.v21i1.704

Abstract

The provision regarding worker resignation with a 30 (thirty) day or one-month notice has long been regulated in Indonesian labor laws. This provision aims to ensure legal certainty for workers while safeguarding the continuity of company operations. However, in practice, the application of the one-month notice often raises debates regarding its effectiveness and proportionality. This issue becomes more significant when the resignation involves workers in strategic positions. This study aims to analyze the effectiveness of the one-month notice provision in ensuring legal certainty for workers and in protecting company operations based on labor regulations in Indonesia. The research uses a normative legal research method with a statutory and conceptual approach. The analysis is based on the theory of legal certainty and the theory of balance of interests. The results of the study show that, normatively, the one-month notice provision has provided procedural legal certainty for workers, particularly in relation to the fulfillment of administrative and normative rights. However, this provision has not been fully effective in protecting company operations, especially when workers in strategic positions resign. In such cases, the standard notice period may not provide sufficient time for companies to prepare operational adjustments. Therefore, efforts are needed to harmonize the regulation through a more flexible and proportional arrangement of the resignation notification period. One possible approach is to diversify the notice period based on job characteristics, urgency, and the potential operational impact. This approach is expected to create a better balance between workers' rights and the sustainability of company operations in a fair and sustainable manner.
Co-Authors Megeido, Alfrinno Archon Patimah , Siti PN, Sugeng Santoso Santi, Bestari Nirmala Sijabat, Candra Robasa