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

Article 31 — Duties and Powers

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Official source / JDIH →

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.