Jurnal
Eksistensi Dan Peranan Pengadilan Pajak Dalam Sitem Peradilan Di Indonesia Menurut Undang-Undang Dasar 1945 (Begawan Abioso)
This article describes the Existence and Role of Tax Court in Indonesian Judicature System According to the Constitution of 1945. The Tax Court has been established pursuant the Law No. 14 of 2002 on Tax Court. As Judicature Agency, the Tax Court is authorized to examine, decide, and settle tax dispute and its verdict is final in nature and has permanen legal force. But it is doubtful whether it meets the criteria of an independent court because its administration is placed under the Department of Finance.rnrnKeywords: Tax Court, Judicature Agency, Department of Finance.
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