FIORELLA VITOFA, SILVIA (2024) PERALIHAN PEMBINAAN PENGADILAN PAJAK PASCA PUTUSAN MAHKAMAH KONSTITUSI NOMOR 26/PUU-XXI/2023. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
The judiciary bodies under the Supreme Court include the judiciary bodies within the General Judiciary, Religious Judiciary, Military Judiciary, and Administrative Judiciary. The Tax Court is a judicial body that exercises judicial power for taxpayers or tax guarantors seeking justice in tax disputes. However, issues arise due to the evident intervention of the executive branch in the administration of the Tax Court, which should be fully under the judicial institution. This formed the basis for the petition, subsequently resulting in Constitutional Court Decision Number 26/PUU-XXI/2023. The issues to be identified in this study include how the transition of the oversight of the Tax Court post-Constitutional Court Decision Number 26/PUU-XXI/2023 takes place and what obstacles are encountered in the transition of the Tax Court post-Constitutional Court Decision Number 26/PUU-XXI/2023. The theories employed in this study are the theory of the rule of law and the theory of authority. This research adopts an empirical legal research method. The research specification utilized in this study is a case study method. Both primary and secondary data are used in this research. Data collection techniques involve field research and library research. The study yields data indicating that Constitutional Court Decision Number 26/PUU-XXI/203 has a positive impact on the functioning of judicial power. The Tax Court, which is one of the courts within the Administrative Judiciary, should ideally be fully under the Supreme Court. The conclusion drawn by the researcher is the necessity to establish a working group among relevant stakeholders. Potential obstacles include time constraints and legislative changes. The researcher suggests that the government needs to swiftly and meticulously manage the transition of the oversight of the Tax Court.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Badan peradilan yang berada di bawah Mahkamah Agung meliputi badan peradilan dalam lingkungan Peradilan Umum, Peradilan Agama, Peradilan Militer, dan Peradilan Tata Usaha Negara. Pengadilan Pajak adalah badan peradilan yang melaksanakan kekuasaan kehakiman bagi Wajib pajak atau penanggung pajak yang mencari keadilan terhadap sengketa pajak. Permasalah kemudian timbul karena nyatanya terdapat intervensi pihak eksekutif dalam pembinaan Pengadilan Pajak yang seharusnya secara utuh dipegang oleh lembaga yudikatif. Hal tersebut yang menjadi dasar permohonan yang kemudian menjadi Putusan Mahkamah Konstitusi Nomor 26/PUU-XXI/2023. Masalah yang akan diidentifikasi dalam penelitian ini meliputi bagaimana peralihan pembinaan Pengadilan Pajak pasca putusan Mahkamah Konstitusi Nomor 26/PUU-XXI/2023? dan Bagaimana kendala dalam peralihan Pengadilan Pajak pasca Putusan Mahkamah Konstitusi Nomor 26/PUU-XXI/2023? Dalam penelitian ini teori yang digunakan yaitu teori negara hukum dan teori kewenangan. Penelitian ini menggunakan metode penelitian Yuridis empiris. spesifikasi penelitian yang digunakan dalam penelitian ini adalah penelitian dengan metode studi kasus. Penelitian ini menggunakan data primer dan data sekunder. Teknik pengumpulan data dalam penelitian ini yaitu menggunakan teknik penelitian lapangan dan penelitian kepustakaan. Penelitian ini menghasilkan data bahwa Putusan Mahkamah Konstitusi Nomor 26/PUU-XXI/203 membawa dampak baik terhadap jalannya kekuasaan kehakiman. Pengadilan Pajak yang merupakan salah satu pengadilan di lingkungan Peradilan Tata Usaha Negara sudah seharusnya secara penuh berada di bawah Mahkamah Agung. Kesimpulan yang didapatkan peneliti adalah perlu dibentuknya kelompok kerja antar stakeholders yang bersangkutan. Kendala yang mungkin saja terjadi antara lain terkait batas waktu dan perubahan undang-undang. Peneliti menyarankan bahwa Pemerintah harus dengan cepat dan cermat dalam mengurus peralihan pembinaan Pengadilan Pajak. | |||||||||
| Uncontrolled Keywords: | Tax Court, Constitutional Court Decision Number 26/PUU-XXI/2023 Pengadilan Pajak, Putusan Mahkamah Konstitusi Nomor 26/PUU-XXI/2023 | |||||||||
| Subjects: | K Law > K Law (General) K Law > KZ Law of Nations |
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| Divisions: | 01-Fakultas Hukum 01-Fakultas Hukum > 74201-Program Studi Ilmu Hukum |
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| Depositing User: | Silvia Fiorella Vitofa | |||||||||
| Date Deposited: | 20 May 2024 13:27 | |||||||||
| Last Modified: | 20 May 2024 13:27 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/35250 |
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