The Existence of Tax Court in Indonesia Judicial System

@article{Suhartono2019TheEO,
  title={The Existence of Tax Court in Indonesia Judicial System},
  author={Slamet Suhartono and Mokhamad Khoirul Huda},
  journal={Journal of Advanced Research in Law and Economics},
  year={2019},
  volume={10},
  pages={363-369}
}
Tax Court was organized based on Act No. 14/2002 as the implementation of judicature power authorized to solve taxation lawsuits. The existence of Tax Court, following the explanation of Article 27 subsection (1) of Act No. 48/2009, is a specific court under Administrative Court as the accused subject (subjectum litis) is government, and the accusing subject is civil people. In addition, the accused object (objectum litis) is the government’s judgment (beschiking) on taxes that disadvantages… Expand
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