INKRAH Law ·
Indonesia
· Hukum Pajak
Tax Court
Pengadilan Pajak
Undang-Undang No. 14 Tahun 2002
UU No. 14 Tahun 2002.
Official source / JDIH →
Bahasa Indonesia
Key Subject Matter
Mengatur Pengadilan Pajak sebagai badan peradilan yang memeriksa dan memutus sengketa pajak (banding dan gugatan): kedudukan, kekuasaan, hukum acara, dan sifat putusannya.
English (British)
Key Subject Matter
Governs the Tax Court as the judicial body that examines and decides tax disputes (appeals and suits): its standing, jurisdiction, procedure, and the nature of its decisions.
INKRAH Note
Tax Court decisions are final; the extraordinary remedy is a judicial review (PK) to the Supreme Court.
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Official source / JDIH →
Article by Article
Ketentuan Umum
Article 1
— Definition of the Tax Court and Tax Disputes
Bahasa IndonesiaPengadilan Pajak adalah badan peradilan yang melaksanakan kekuasaan kehakiman bagi Wajib Pajak atau penanggung Pajak yang mencari keadilan terhadap Sengketa Pajak. Sengketa Pajak adalah sengketa dalam bidang perpajakan antara Wajib Pajak atau penanggung Pajak dengan pejabat yang berwenang sebagai akibat dikeluarkannya keputusan yang dapat diajukan Banding atau Gugatan.
English (British)The Tax Court is the judicial body exercising judicial power for taxpayers or tax bearers seeking justice in tax disputes. A tax dispute is a dispute in taxation between a taxpayer or tax bearer and the competent official arising from a decision that may be appealed or sued against.
Tugas & Wewenang
Bahasa Indonesia(1) Pengadilan Pajak mempunyai tugas dan wewenang memeriksa dan memutus Sengketa Pajak.
(2) Dalam hal Banding, Pengadilan Pajak hanya memeriksa dan memutus sengketa atas keputusan keberatan, kecuali ditentukan lain oleh peraturan perundang-undangan.
English (British)(1) The Tax Court has the duty and power to examine and decide tax disputes.
(2) In an appeal, the Tax Court only examines and decides disputes over objection decisions, unless otherwise provided by legislation.
Kedudukan Putusan
Article 33
— First and Last Instance
Bahasa Indonesia(1) Pengadilan Pajak merupakan Pengadilan tingkat pertama dan terakhir dalam memeriksa dan memutus Sengketa Pajak.
(Upaya hukum luar biasa berupa Peninjauan Kembali dapat diajukan kepada Mahkamah Agung.)
English (British)(1) The Tax Court is the court of first and last instance in examining and deciding tax disputes.
(An extraordinary remedy, a judicial review, may be filed with the Supreme Court.)
