INKRAH Law · UU Pengadilan Pajak · Undang-Undang No. 14 Tahun 2002

Article 1 — Definition of the Tax Court and Tax Disputes

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Bahasa Indonesia

Pengadilan 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.