The Strengthening of Tax Court Independence in the Indonesian Judicial System
This study aims to analyze the strengthening of the Tax Court's independence within Indonesia's judicial system following the Constitutional Court Decision No. 26/PUU-XXI/2023. The ruling alters the administrative structure of the Tax Court from a dual system to a unified system under the...
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| Format: | Article |
| Language: | English |
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University of Merdeka Malang
2024-04-01
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| Series: | Jurnal Cakrawala Hukum |
| Subjects: | |
| Online Access: | https://jurnal.unmer.ac.id/index.php/jch/article/view/14276 |
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| author | Virna Regika Muspita Sari Mirwan Fikri Muhkam Irfan Amir |
| author_facet | Virna Regika Muspita Sari Mirwan Fikri Muhkam Irfan Amir |
| author_sort | Virna Regika |
| collection | DOAJ |
| description | This study aims to analyze the strengthening of the Tax Court's independence within Indonesia's judicial system following the Constitutional Court Decision No. 26/PUU-XXI/2023. The ruling alters the administrative structure of the Tax Court from a dual system to a unified system under the Supreme Court, transferring oversight authority that was previously under the Ministry of Finance. This research employs a normative juridical method with a statutory, conceptual, and case-based approach. The findings indicate that the implementation of this unified system is a significant step toward enhancing the independence and impartiality of the Tax Court, which was previously vulnerable to executive interference. Furthermore, this change aligns with the principle of the separation of powers as advocated by Montesquieu, emphasizing the necessity of separating judicial power from executive and legislative branches. The Constitutional Court Decision No. 26/PUU-XXI/2023 is expected to strengthen the role of the Tax Court as an independent judicial body, free from government influence, and tasked with upholding justice for taxpayers in Indonesia. This study provides a crucial contribution to understanding the constitutional implications of this decision for the judicial system in Indonesia.
How to cite item: Regika, V., Sari, M., Muhkam, M., & Amir, I. “The Strengthening of Tax Court Independence in the Indonesian Judicial System.” Jurnal Cakrawala Hukum, 15(1). (2024):80-90. DOI: https://doi.org/10.26905/idjch.v15i1.14276. |
| format | Article |
| id | doaj-art-7197bca5ba58481bb4d91bd5270aee0a |
| institution | OA Journals |
| issn | 2356-4962 2598-6538 |
| language | English |
| publishDate | 2024-04-01 |
| publisher | University of Merdeka Malang |
| record_format | Article |
| series | Jurnal Cakrawala Hukum |
| spelling | doaj-art-7197bca5ba58481bb4d91bd5270aee0a2025-08-20T02:12:33ZengUniversity of Merdeka MalangJurnal Cakrawala Hukum2356-49622598-65382024-04-01151809010.26905/idjch.v15i1.1427616400The Strengthening of Tax Court Independence in the Indonesian Judicial SystemVirna Regika0Muspita Sari1Mirwan Fikri Muhkam2Irfan Amir3Institut Agama Islam Negeri BoneInstitut Agama Islam Negeri BoneInstitut Agama Islam Negeri BoneLembaga Penyuluhan dan Bantuan Hukum Nahdlatul Ulama (LPBHNU) Kabupaten Bone, Sulawesi SelatanThis study aims to analyze the strengthening of the Tax Court's independence within Indonesia's judicial system following the Constitutional Court Decision No. 26/PUU-XXI/2023. The ruling alters the administrative structure of the Tax Court from a dual system to a unified system under the Supreme Court, transferring oversight authority that was previously under the Ministry of Finance. This research employs a normative juridical method with a statutory, conceptual, and case-based approach. The findings indicate that the implementation of this unified system is a significant step toward enhancing the independence and impartiality of the Tax Court, which was previously vulnerable to executive interference. Furthermore, this change aligns with the principle of the separation of powers as advocated by Montesquieu, emphasizing the necessity of separating judicial power from executive and legislative branches. The Constitutional Court Decision No. 26/PUU-XXI/2023 is expected to strengthen the role of the Tax Court as an independent judicial body, free from government influence, and tasked with upholding justice for taxpayers in Indonesia. This study provides a crucial contribution to understanding the constitutional implications of this decision for the judicial system in Indonesia. How to cite item: Regika, V., Sari, M., Muhkam, M., & Amir, I. “The Strengthening of Tax Court Independence in the Indonesian Judicial System.” Jurnal Cakrawala Hukum, 15(1). (2024):80-90. DOI: https://doi.org/10.26905/idjch.v15i1.14276.https://jurnal.unmer.ac.id/index.php/jch/article/view/14276tax courtconstitutional courtdecision no. 26/puuxxi/ 2023 |
| spellingShingle | Virna Regika Muspita Sari Mirwan Fikri Muhkam Irfan Amir The Strengthening of Tax Court Independence in the Indonesian Judicial System Jurnal Cakrawala Hukum tax court constitutional court decision no. 26/puuxxi/ 2023 |
| title | The Strengthening of Tax Court Independence in the Indonesian Judicial System |
| title_full | The Strengthening of Tax Court Independence in the Indonesian Judicial System |
| title_fullStr | The Strengthening of Tax Court Independence in the Indonesian Judicial System |
| title_full_unstemmed | The Strengthening of Tax Court Independence in the Indonesian Judicial System |
| title_short | The Strengthening of Tax Court Independence in the Indonesian Judicial System |
| title_sort | strengthening of tax court independence in the indonesian judicial system |
| topic | tax court constitutional court decision no. 26/puuxxi/ 2023 |
| url | https://jurnal.unmer.ac.id/index.php/jch/article/view/14276 |
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