malpi syahrin syahrin


The existence of the Tax Court is very important if it is associated with the concept of the rule of law, namely as a law enforcement agency, especially in the field of tax law. However, the dualism of regulations related to the development of the Tax Court is considered inappropriate because it is not in tune with the reform agenda, which requires the unification of the overall development of the courts, including judges and their registrars. Therefore, a critical study is very important to do in order to develop the concept of the tax justice system in the future. The research method used is a descriptive qualitative research method with data collection techniques obtained through observation activities on tax objects and literature study. The results of the study prove that through the legal basis the tax court is formed in order to provide justice as a result of the emergence of problems between tax subjects (the people) and tax collectors (the government) or can also be referred to as tax disputes. However, the position of the Tax Court in the judicial system in Indonesia does not explicitly state the position of the Tax Court. So this has implications for the concept of one roof and the implementation of dispute resolution in the future.

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