SENGKETA PERPAJAKAN DALAM PERSPEKTIF KEKUASAAN KEHAKIMAN

Heru Suyanto, Suherman Suherman

Sari


The existence of the Tax Court has affirmed in UU No. 14 of 2002 on the Tax Court has the authority to examine and decide cases on tax disputes, but the presence of some of the characteristics of the Tax Court is not synergistic with the State Administrative Court still leaves will debate the status of the existence of the Court Tax system of judicial authority in Indonesia. Basically the Tax Court does have characteristics that almost resembles the State Administrative Court seen from the types of disputes that can be examined and decided upon. On the subject of dispute there is a slight difference due to the State Administrative Court only recognizes the people and civil legal entity that can take the case to be examined. While the Tax Court also acknowledged the permanent establishment as one of the subjects may submit the case to be examined in the Tax Court. It is not appropriate for some academics so as not fitting if the Tax Court
is under the State Administrative Court.


Kata Kunci


Tax Court, State Administrative Court, Tax dispute

Teks Lengkap:

PDF

Referensi


Atmosudirdjo, Prajudi. 1995. Hukum Administrasi Negara, Jakarta: Balai Aksara

Barata, Atep Adya. 2003. Memahami Pengadilan Pajak "Meminimalisasi danMenghindari Sengketa Pajak dan Bea Cukai", Jakarta: Elex Media

Komputindo

Brotodiharjo, R. Santoso. 1987. Ilmi Hukum Pajak, Bandung: PT. Eresco

Friedman, Lawrence M. 2001. Hukum Amerika Sebuah Pengantar, Penerjemah Wisnu Basuki, Jakarta: Tata Nusa

Hartono, Sunaryati. 1976. Kapita Selekta Hukum Ekonomi, Jakarta: Binacipta

Irianto, Slamet Edi. 2009. Pajak Negara dan Demokrasi, Konsep dan Implementasinya di Indonesia

Pudyatmoko, Sri. 2009. Pengadilan dan Penyelesaian Sengketa di Bidang Pajak, Jakarta:Gramedia

Purbacaraka, Purnadi dan Soekanto, Soerjono. 1982. Perihal Kaedah Hukum, Bandung:Alumni

Soeparman. 1994. Tindak Pidana Dibidang Perpajakan, Bandung: Citra Aditya Bakti Suparman

Erman. 2004. Kitab Undang-undang PTUN, Jakarta: Fokusmedia

Soekanto, Soerjono. 1985. Penelitian Hukum Normatif, Jakarta: Rajawali

Tjip, Smail. 2005. Pengaturan Pajak Daerah di Indonesia, Jakarta: Departemen Keuangan Republik Indonesia

Wignyosoebroto, Sutandyo, 1974, Penelitian Hukum, Surabaya: Pusat Studi Hukum dan Pembangunan FH. UNHAIR

Undang-Undang Nomor 17 Tahun 1997 tentang Badan Penyelesaian Sengketa Undang-Undang Republik Indonesia Nomor 14 Tahun 2002 tentang Pengadilan Pajak




DOI: http://dx.doi.org/10.35586/.v2i1.163

Article Metrics

Sari view : 130 times
PDF - 237 times

Refbacks

  • Saat ini tidak ada refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

Indexing By