MEMBANGUN SISTEM PERADILAN PAJAK BERDASARKAN ASAS DAN SISTEM PENYELENGGARAAN PERADILAN DALAM UPAYA MEMBERI PERLINDUNGAN HUKUM TERHADAP PARA PIHAK

Abstract

Legal protection toward citizen upon detrimental government act is mandatory. The form of tax dispute shall be given through the availability of access to search for justice. Tax Court System in reality has several infirmities. Coaching of Tax Court, which is under Ministry of Finance, may cause doubt and scientism on the objectivity of the Institution. The notch of Tax Court, although in several amendment of Laws, which is mentioned as Special State AdministrativeCourt, reality has not being followed by a mechanism that originate as a consequence of such determination. These problems underlying the reason to build Tax Court System, which is comply with the principle and system of the Court Implementation, also providing legal protection to the Parties. This dissertation applies paradigm of critical theory, which is conception of reality (law term) as a result of the domination of substances, and the unbalance of the weak over the powerful. Approaching method is implemented is socio legal approach and comparative approach. This research is classified as qualitative research. Research shows that the existing Tax Court System has not complied with the principle and system of the Court Implementation and unable provide legal protection to Parties particularly taxpayer. It appears as several weaknesses incur in Tax Court from legal structure, legal substance and also legal culture. Institution problems such as : dualism of Tax Coaching, single Tax Court and shortage of judges. The fulfillment of Tax Court as Special State AdministrativeCourt has not being implemented on consequences originate as a consequence of such determination, indicates Tax Court mismatch with Tax Implementation System. Weakness of the substance is related with appeal procedure and the term of ‘appeal’ is ambiguous with administrative appeal. Legal culture aspect weakness, the emerging of mafia practice in Court involves unscrupulous judges and clerks of Tax Court. Improvement of Tax Court System able to be done with institution improvement, such as by allocating coaching and supervising of Court under one roof which is Supreme Court. Judicial Commission shall be involved on supervising the judge behavior. Tax Court fulfillment, as Special State AdministrativeCourt shall be followed with implementation of consequences emerge from the fulfillment, which is amendment of tax dispute settlement mechanism. It mechanism appropriates to Court System start from submission of claim to Tax Court, which is a room of State AdministrativeCourt, appeal to High Court of State Administrative Court, Cassation and PK. Particularly to small nominal dispute, can be done by using settlement system with brief report similar with examination of brief report in State Administrative Court. It almost the same with small tax division of Tax Court as apply in USA. Tax Court should located in State Capital City but also established in every Regency or City, at least in big city. The number of judges must be added and adjusted with the number of cases also shall be possible to recruit Ad Hoc judge. Amendment of Tax dispute settlement procedure also needs to be done as mechanism improvement. Keywords : Tax, Tax Court, Justice and Institutional State.