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All Journal Jurnal Kompilasi Hukum Verdict: Journal of Law Science
Pratama, Febrio Dosi
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Law, Crime, Criminology & Criminal Justice

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Reformasi Sistem Peradilan Perpajakan Di Indonesia: Tantangan Dan Peluang Dalam Transisi Kewenangan Windia, Yolanda Fitri; Alya, Dian; Pratama, Febrio Dosi
Journal Kompilasi Hukum Vol. 10 No. 2 (2025): Jurnal Kompilasi Hukum
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jkh.v10i2.280

Abstract

Transisi kewenangan Pengadilan Pajak ke Mahkamah Agung merupakan perubahan struktural penting dalam sistem peradilan perpajakan di Indonesia yang bertujuan memperkuat prinsip independensi peradilan. Penelitian ini bertujuan menganalisis implikasi transisi tersebut terhadap independensi lembaga peradilan serta potensi kesenjangan keadilan bagi wajib pajak. Metode yang digunakan adalah pendekatan yuridis normatif dengan penelaahan terhadap peraturan perundang-undangan, doktrin hukum, dan kebijakan terkait tata kelola peradilan perpajakan. Hasil kajian menunjukkan bahwa integrasi Pengadilan Pajak di bawah Mahkamah Agung berpotensi meningkatkan akuntabilitas, konsistensi pengawasan, dan keseragaman standar putusan. Namun, di sisi lain, peralihan ini juga menimbulkan tantangan berupa keterbatasan keahlian teknis perpajakan pada tingkat peradilan umum serta risiko berkurangnya aksesibilitas dan perlindungan hak bagi wajib pajak. Oleh karena itu, penguatan kapasitas dan kompetensi aparatur peradilan, khususnya dalam bidang hukum pajak, menjadi prasyarat penting agar tujuan independensi peradilan dapat tercapai tanpa mengorbankan prinsip keadilan substantif..
Kedudukan Lembaga Pengawas dan Penguatan Sistem Merit Pasca Putusan MK 121/PUU-XXII/2024 Alya, Dian; Suhendra, Azifah Syaqila Ravadina; Pratama, Febrio Dosi; Iskandar, Iskandar; Madinar, Madinar
Verdict: Journal of Law Science Vol. 5 No. 1 (2026): Verdict: Journal of Law Science
Publisher : CV WAHANA PUBLIKASI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59011/vjlaws.5.1.2026.55-65

Abstract

The abolition of the State Civil Service Commission through Law No. 20 of 2023 on the State Civil Service has raised serious concerns regarding the weakening of merit system oversight and the increased risk of bureaucratic politicization. The Constitutional Court addressed this issue through Decision No. 121/PUU-XXII/2024, which declared the abolition of KASN conditionally unconstitutional and mandated the reestablishment of an independent oversight body. This study aims to analyze the urgency of establishing an independent civil service oversight body and to formulate an ideal institutional design following the Court’s ruling to ensure the continued implementation of the merit system within the government bureaucracy. The study employs a normative legal. The legal materials utilized include legislation, Constitutional Court decisions, and relevant academic literature. The findings indicate that the absence of an independent external oversight body has the potential to increase violations of civil service neutrality, the buying and selling of public office, and political interference in the appointment of public positions, particularly at the local level. This study identifies two institutional design models: the Parliamentary Oversight Satellite, which situates the oversight body within the parliamentary framework, and the Independent Administrative Commission, structured as a public legal entity with institutional autonomy, financial independence, and executive authority. In conclusion, future civil service oversight bodies must not merely function in an advisory capacity but must also possess effective enforcement authority and maintain an institutional position separate from the executive branch to ensure the realization of a professional, neutral, and integrity-driven bureaucracy.
Co-Authors Alya, Dian Iskandar Iskandar Madinar, Madinar Suhendra, Azifah Syaqila Ravadina Windia, Yolanda Fitri