Taxes are very important role in nation-building, because about 70 percent of state revenues derived from taxes. Tax Tribunal established under Law No. 14 of 2002 has put the tax court in a position that is not independent, so a redesign of the existence of absolute tax court diperlukan.Dalam redesign of the tax court to reinforce the position of tax court as a special court under the administrative courts country and be under one roof the Supreme Court
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