Efektivitas Penanganan Sengketa Pajak di Pengadilan Pajak dan di Mahkamah Agung  

Oleh:

Panggabean, H.P.

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI
Dalam koleksi: Jurnal Hukum Bisnis vol. 23 no. 2 (2004), page 83-86.
Topik: sengketa pajak; sengketa pajak

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ102.5 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

Lihat Detail Induk

Isi artikel

The law of year 2002 about the tax - court is a court which has specifically duty to solve tax dispute between tax payer and tax offices named the directoral general of tax of ministry of finance. The tax court handles two types of disputes, viz. appeal case against the court decision about tax settlement value (article 31 section 1), and accusation case aganinst the dispute of tax collection (article 31 section 3). On one hand the tax court has aimed at the resolution of tax dispute in a simple, fast and cheap way and at the same time has a legal certainty as the ground of law enforcement. On the other hand, however, the court philosophically shall make decision that not merely having a legal certainty but also mirroring a justice for all. Therefore the tax - court which concerns hust on the legal certainty will reduce the law enforcement effectiveness.

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