Norma dan Penyelesaian Sengketa di Pengadilan Pajak Berdasarkan Azas Kepastian Hukum: Kasus Sengketa Gugatan
DOI:
https://doi.org/10.35706/positum.v10i1.13044Abstrak
One of the aims or ideals of law is the aspect of legal certainty, in addition to the elements of justice and legal utility. This study aims to analyse the regulatory norms concerning the submission and resolution of lawsuits at the Tax Court from the perspective of legal certainty, particularly in terms of the time frame. The researcher conducted the study using a normative juridical method based on the Law on the Tax Court, examining the regulatory norms for filing and resolving lawsuits, as well as conducting an empirical legal review of the lawsuits. The results of the study show that in the pre-hearing stage, the regulatory norms for lawsuits are clearly established. However, during the trial examination stage up to the pronouncement of the judgment, there is no clear regulation concerning time provisions, especially regarding the time frame for delivering the judgment as stipulated in Article 81 of the Tax Court Law. The implementation of the pre-hearing stage complies with the provisions of Article 81 of the Tax Court Law, whereas in the trial examination stage up to the pronouncement of the judgment, several decisions exceeded the time limit as provided for in Article 81 of the Tax Court Law.
Unduhan
Referensi
Irwansyah. PENELITIAN HUKUM: Pilihan Metode Dan Praktik Penulisan Artikel. Revisi. Mirra Buana Media, 2021.
Isharyanto. Teori hukum: Suatu pengantar dan pendekatan tematik. WR Penerbit, 2019.
Prasetyo, T., and A. Halim Barkatullah. Filsafat, teori, & ilmu hukum: Pemikiran menuju masyarakat yang berkeadilan dan bermartabat. Raja Grafindo Persada, 2017.
Basri, Hasan. “EKSISTENSI PENGADILAN PAJAK DALAM PENYELESAIAN SENGKETA PAJAK.” Nusantara Hasana Journal 1, no. 4 (2021): 7–14.
Ispriyarso, Budi. “ANALISIS YURIDIS TERHADAP KEDUDUKAN PENGADILAN PAJAK SEBAGAI PENGADILAN KHUSUS DI LINGKUNGAN PERADILAN TATA USAHA NEGARA.” Masalah-Masalah Hukum 43, no. 1 (2014): 40–48. https://doi.org/10.14710/mmh.43.1.2014.40-48.
Julyano, Mario, and Aditya Yuli Sulistyawan. “PEMAHAMAN TERHADAP ASAS KEPASTIAN HUKUM MELALUI KONSTRUKSI PENALARAN POSITIVISME HUKUM.” CREPIDO 1, no. 1 (2019): 13–22. https://doi.org/10.14710/crepido.1.1.13-22.
Khoiry, Lukmanul Hakim Al, and Ning Rahayu. “Analisis Sidang Sengketa Pajak Oleh Pengadilan Pajak Yang Dilaksanakan Diluar Daerah Jakarta Ditinjau Dari Azas Ease of Administration.” Jurnal Ilmiah Administrasi Publik 6, no. 2 (2020): 288–96. https://doi.org/10.21776/ub.jiap.2020.006.02.16.
Maheswara, Ravi Hafids. “Prinsip-Prinsip Peradilan Pajak dalam Penyelesaian Sengketa Pajak.” Jurnal NOTAIRE 3, no. 3 (2020): 30.
Marpi, Yapiter. “Eksistensi Pengadilan Pajak Dalam Independensi Peradilan Penyelesaian Sengketa Pajak Ditinjau Dari Putusan Mahkamah Konstitusi Nomor 26/PUU-XII/2023.” Eksekusi : Jurnal Ilmu Hukum Dan Administrasi Negara 1, no. 3 (2023): 73–81. https://doi.org/10.55606/eksekusi.v1i3.453.
Nasriyan, Iyan. “Asas Kepastian Hukum dalam Penyelenggaraan Perpajakan di Indonesia.” Jurnal Indonesia Logika: Journal of Multidisciplinary Studies 10, no. 2 (2019): 87.
Purba, Bonaraja, Hasyim Hasyim, Ine Febrianti Siregar, Rifka Fauziah Batubara, Ruth Septaria Hutapea, and Sinta Rahmawati. “Asas Kepastian Hukum Dalam Perpajakan di Indonesia.” Jurnal JURMA: Jurnal Riset Manajemen 1, no. 2 (2023): 14.
Rumadan, Ismail. “EKSISTENSI PENGADILAN PAJAK DALAM SISTEM PERADILAN DI INDONESIA.” Jurnal Hukum Dan Peradilan 1, no. 1 (2012): 35–62. https://doi.org/10.25216/jhp.1.1.2012.35-62.
Sa’adah, Nabitatus. “Mekanisme Penyelesaian Sengketa Pajak dalam Sistem Peradilan di Indonesia.” Jurnal Administrative Law & Governance Journal 2, no. 1 (2019): 25.
Sasanti, Dyah Nur, and Hetty Tri Kusuma Indah. “Problematika Penyelesaian Sengketa di Pengadilan Pajak dalam Rangka Perwujudan Peradilan Sederhana, Cepat, dan Biaya Ringan.” Jurnal Reformasi Hukum 26, no. 1 (2022): 21.
Situmeang, Tomson. “REPOSISI PENGADILAN PAJAK MENURUT SISTEM KEKUASAAN KEHAKIMAN DI INDONESIA.” Honeste Vivere 32, no. 2 (2022): 108–22. https://doi.org/10.55809/hv.v32i2.138.
Suciyani, Fitri. “KEDUDUKAN PENGADILAN PAJAK DALAM SISTEM PERADILAN DI INDONESIA.” "Dharmasisya” Jurnal Program Magister Hukum FHUI 2, no. 1 (2022). https://scholarhub.ui.ac.id/dharmasisya/vol2/iss1/29.
Tumbel, Trivena G. M. “PENYELESAIAN SENGKETA PAJAK MELALUI UNDANG-UNDANG NOMOR 14 TAHUN 2002 TENTANG PENGADILAN PAJAK.” LEX ET SOCIETATIS 5, no. 7 (2017). https://doi.org/10.35796/les.v5i7.18083.
Undang-Undang Nomor 14 Tahun 2002 tentang Pengadilan Pajak. https://peraturan.bpk.go.id/Home/Details/44449.
Unduhan
Diterbitkan
Cara Mengutip
Terbitan
Bagian
Lisensi
Copyright (c) 2025 by Penulis
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
JURNAL HUKUM POSITUM