DUALISME PENGADILAN PAJAK DI INDONESIA
Keywords:
Tax Court, Dualism, LawAbstract
Dualism is a philosophical understanding of two opposing substances or principles. Tax is something that is very necessary which is a "welfare state" or welfare which is state income that aims to prosper the people. Taxation also has 4 important functions namely budget, order, democracy and redistribution. The Indonesian Tax Court is considered to have an understanding of Duality which has caused a lot of controversy in carrying out its duties to defend tax justice. There are also many opinions from legal experts who argue that the Tax Court in Indonesia is still under the control of the Ministry of Finance as we know that the Ministry of Finance is an executive body but still participates in the judiciary.
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References
Buku
Lodewyk, Albert, Penagihan Pajak dengan Surat Paksa , Makassar: Yayasan Barcode, 2020
Sofyan, Syofrai . “Hukum Pajak dan Permasalahannya” , Bandung : PT.Refika Aditama, 2020
Internet
“https://news.ddtc.co.id/apakah-pengadilan-pajak-dapat-dikatakan-sebagai-badan-peradilan-pajak-20372”?page_y=3452 , Pengadilan Pajak dikatakan sebagai Badan Peradilan Pajak.
Peraturan Perundang Undangan
“Indonesia, Undang Undang Dasar 1945 Setelah Amandemen Keempat.”
“Undang Undang Nomor 4 Tahun 2004 tentang Kekuasaan Kehakiman.”
“Undang Undang Nomor 4 Tahun 2004 tentang Perubahan atas UU Nomor 5 Tahun 1986 tentang Peradilan Tata Usaha Negara.”
“Undang Undang Nomor 28 Tahun 2007 tentang Perubahan Ketiga atas UU Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan.”
“Undang Undang Nomor 14 tahun 2002 tentang Pengadilan Pajak.”
