Karya Ilmiah

DISERTASI (0079) - Pengadilan Pajak Dalam Kaitan Penyelesaian Sengketa Pajak Sebagai Hukum Publik

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The principles of administrative law underlying the procedure of Tax Court is
rechtmatig presumption principle, vrij bewijs principle, dominus litis principle, erga
omnes principle. The procedural of Tax Court which is based on these principles :
1. The rechtmatige presumption is the provision of article 43 Act No. 14 of 2002.
2. Vrij bewijs principle is the provisions of article 76 Act No. 14 of 2002.
3. Dominus litis principle is the provisions of article 50 Act No. 14 of 2002.
4. Erga omnes principle is the provision of article 77 Act No. 14 of 2002.
Indonesia’s judiciary is the Supreme Court and judicial bodies underneath it in the
general courts, religious courts, military courts and state administrative courts. The
significance of the Tax Court is to provide legal protection for taxpayers against tax
assessments issued by the competent authority adverse taxpayers. Status of the Tax
Court is outside the judicial system as provided in article 24 UUD 1945 and Law
Number 48 Year 2009 regarding judicial power.
The nature of the tax dispute was based on the provisions of article 31 of Law No. 14 of
2002 is a legal dispute public. Characteristic first public law, tax dispute relating to the
use tax is imposed by the state authority and the second, thus the applicable substantive
law is public law, in this case tax law which is basically characterized by administrative
law.
Based on the analysis of characteristics of the Tax Court, the function of the Tax Court
and the nature of the tax dispute, the Tax Court should be included in the state
administrative courts.

Keywords : Tax Court, rechtmatig presumption, vrij bewijs, dominus litis, erga
omnes, legal protection, the state authority, the state administrative courts.

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Ketersediaan

090810009

0079 Sut p

Ruang Disertasi

Tersedia

Informasi Detail

Judul Seri

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No. Panggil

0079 Sut p

Penerbit

Surabaya : Fakultas Hukum Unair., 2013

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

NONE

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

HUKUM ADMINISTRASI

Info Detail Spesifik

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Pernyataan Tanggungjawab

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Versi lain/terkait

Lampiran Berkas

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