Kedudukan Peradilan Pajak dalam Sistem Peradilan di Indonesia

Abstract

This paper was prepared against the background of the unclear position of the Tax Court in the judicial system in Indonesia. This research uses normative juridical methods supported by data collection techniques using literature studies intended to obtain secondary data. In conducting this research, the type of research used by the author is normative juridical, or also often referred to as normative legal research. The choice of this type of research is intended to obtain theoretical matters, principles, conceptions, legal doctrines, and legal methods related to the position of tax justice in the judicial system in Indonesia. The issues studied in this study are the position of the Tax Court in the judicial system in Indonesia, and whether the tax dispute resolution mechanism according to Law No. 14 of 2002 is in line with the principle of judicial power in Indonesia. This research uses.