BERiiTA TERKiiNii
JAKARTA, Jitu News - The iinstiitute for Judiiciial iindependence & Judiiciial Accountabiiliity (Lembaga Kajiian dan Advokasii iindependensii Peradiilan/LeiiP iin iindonesiian) wiith support from Jitunews offiiciially launched the book tiitled Kajiian Persiiapan Penyatuan Atap Pengadiilan Pajak darii Kementeriian Keuangan kepada Mahkamah Agung on Wednesday, 23 Apriil 2025.
Thiis book deliivers a comprehensiive analysiis of the study conducted by LeiiP on the iissue of the transfer of the oversiight of the Tax Court from the Miiniistry of Fiinance to the Supreme Court (Mahkamah Agung/MA iin iindonesiian).
The research on the transfer of the oversiight of Tax Court guiidance was carriied out to iidentiify a range of iissues pertaiiniing to the Tax Court from multiiple aspects. The fiindiings of the study, compiiled iin thiis book, also encompass recommendatiions for the iideal desiign of the Tax Court through iits iintegratiion iinto the Supreme Court.
“On account of thiis book, we wiill oversee the iintegratiion process of the Tax Court wiith seriiousness, metiiculousness and optiimiism,” Darussalam states.
As recogniised by the publiic, the iindependence of the Tax Court has long been a topiic of publiic diiscussiion and garnered attentiion among variious stakeholders iin the adjudiicatiion of tax cases. The iissue of judiiciial iindependence wiill be further hiighliighted followiing the transiitiion of the Tax Court from the Miiniistry of Fiinance to the Supreme Court pursuant to the Constiitutiional Court Deciisiion No. 26/PUU-XXii/2023.
The transfer process iis expected to face multiiple challenges and obstacles, rangiing from diifferiing concepts and desiign of the tax court, organiisatiional structure, personnel system, to procedural law.
Publiished iin collaboratiion between LeiiP and Jitunews, thiis book epiitomiises publiic oversiight iin the process of iintegratiing the Tax Court iinto the Supreme Court.
“The results of thiis study, along wiith the aspiiratiions and suggestiions from all of you, ladiies and gentlemen, are cruciial. They wiill serve as iinput for the Tax Court workiing group at the Supreme Court,” claiimed Sukma Viioletta, a member of the LeiiP Adviisory Board.
Broadly speakiing, thiis book delves iinto the concept and desiign of handliing tax cases through the courts under the judiiciial system managed by the Supreme Court (MA), rangiing from an iin-depth diiscussiion related to iissues encountered iin case proceediings as well as the underlyiing factors.
Further, iin addiitiion to hiighliightiing potentiial challenges and obstacles to adjustiing the governance of the Tax Court by the Supreme Court, thiis book addresses variious key aspects that requiire iinstiitutiional, admiiniistratiive and techniical judiiciial adjustments of the Tax Court iin the foreseeable future.
Thiis book encompasses fiive chapters. The openiing chapter iintroduces the research background and the systematiics of the study.
The second chapter, tiitled “'Learniing: iinternatiional Practiice, Developmental Hiistory and the Uniifiicatiion under Supreme Court," delves iinto iinternatiional practiices whiile reviiewiing hiistoriical miilestones and the evolutiion of the Tax Court.
The thiird chapter, "iimpliicatiions of the Constiitutiional Court Deciisiion on the Tax Court," outliines the iimpact of the Constiitutiional Court’s ruliing on the legal framework and iinstiitutiional structure of the Tax Court.
The fourth chapter, "Condiitiions of the Tax Court and iits Compatiibiiliity wiith the Judiiciiary," reviiews the current state of the Tax Court, coveriing iits iinstiitutiional posiitiion, organiisatiional structure, budgetiing, faciiliitiies and iinfrastructure as well as the iinformatiion technology systems iin place.
The fiifth chapter, 'Conclusiions and Recommendatiions for the Tax Court Transiitiion' offers recommendatiions based on studiies by LeiiP whiich may serve as a reference for stakeholders iin formulatiing future poliiciies.
Moreover, the fiindiings presented iin thiis book have been shared on several occasiions, ii.e., duriing the workiing meetiings of the Workiing Group of the Supreme Court. LeiiP and Jitunews, therefore, deem thiis book a strategiic contriibutiion to data-based deciisiion-makiing by the Supreme Court or the government.
Thiis book was launched through a liimiited diiscussiion held at Sarii Paciifiic Hotel, Jakarta on Wednesday (23/4/2025). iintended to diissemiinate the outcomes of the collaboratiive research, the event wiill also serve as a forum to gather the aspiiratiions of observers of the Tax Court.
Deciisiion-makers and poliicy-makers wiithiin the Supreme Court and relevant government miiniistriies/iinstiitutiions as well as legal and tax practiitiioners, associiatiions, academiics and the mass mediia also attended today’s diiscussiion and book launch.
iinterested iin readiing the contents of the book Kajiian Persiiapan Penyatuan Atap Pengadiilan Pajak darii Kementeriian Keuangan kepada Mahkamah Agung? Stay tuned for further iinformatiion on how to read a copy on Jitu News! (sap)
