ANALISIS YURIDIS NORMATIF PUTUSAN PERKARA MAHKAMAH AGUNG KONSTITUSI RI No. 004/PUU-II/2004

Abstract

The authority of justice in Indonesia is executed by the Supreme Courts and the justice boards/body under the Supreme Courts, including the general justice, religious affairs justice, military justice, state administration justice, and the Constitution Court. According to certainty in the Act of Tax Court, Article1, clause (5), tax dispute refers to the legal dispute arising in the taxation affairs between the tax payer or the body responsible for the tax with the government executives ( Directorate General of Tax) as the consequence of the issue of the decree for the appeal to the Tax Court in accordance with the tax Act, including the charge against the execution of collection in accordance with the Act of Tax Collection by force. The formation of Tax Court is designed by the Executives, in this case, the Department of Finance, specifically the Directorate General of Tax which has the right to issue law more technical about tax accord to Article 14, letter A, President Decree no. 44 year 1974, concerning the basic organization of the Department. Based on it, it is clear that in addition to execute the government rules and policy, this body has to execute judicial rules and policy. This is against the principles of Judicative Power/Authority in Indonesia, which clearly states that this body should be under the Supreme Court. Therefore. It is suggested that the Act No UU no.14 Year 2012 concerning Tax Court be revised in accordance with the system of Power Division of Justice as stated in 45 Constitutions.