Peran yurisprudensi dalam mencapai keadilan untuk wajib pajak di pengadilan pajak

Tjandra, Claudia Elza (2022) Peran yurisprudensi dalam mencapai keadilan untuk wajib pajak di pengadilan pajak. Masters thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan untuk melihat dan menganalisis upaya mewujudkan kepastian hukum dan keadilan bagi wajib pajak di pengadilan pajak serta menganalisis peran yurisprudensi dalam penyelesaian sengketa berdasarkan Undang-Undang Nomor 14 Tahun 2002 tentang Pengadilan Pajak.Metodologi penelitian adalah penelitian normatif, lebih tepatnya yuridis normatif, yaitu suatu penelitian yang mengkaji hubungan antara faktor normatif dengan faktor yuridis (hukum positif) (asas-asas hukum). Metode penelitian untuk mengumpulkan data adalah melalui studi kepustakaan. Metode yang digunakan adalah metode undang-undang, metode kasus, dan metode konseptual. Data dievaluasi untuk menemukan solusi dari masalah setelah mengumpulkan informasi yang relevan melalui penelitian kepustakaan.Mengenai hasil penelitian dan pembahasan dalam penelitian ini, diperoleh dua kesimpulan. Pertama, permasalahan yang dihadapi wajib pajak di pengadilan pajak adalah (a) pengaruh Kementerian Keuangan dapat mempengaruhi independensi pengadilan pajak yang berpotensi mengakibatkan hakim berpihak kepada DJP dalam mengeluarkan putusan, (b) memperbaiki kualitas pengadilan pajak dengan memberlakukan kewajiban memberikan alasan dalam putusan pengadilannya, (c) membatasi kekuasaan kehakiman berdasarkan 2 bukti dan keyakinan hakim, dan (d) memberikan batas waktu maksimal untuk putusan pengadilan diselesaikan dan diumumkan. Kedua, kehadiran yurisprudensi berpotensi mengatasi permasalahan di atas guna menghemat waktu dalam pengambilan keputusan dan memberikan konsistensi dan kepastian hukum. Namun, persoalannya adalah apakah hakim wajib mengikuti yurisprudensi karena Indonesia bukanlah negara common law/This study aims to view and analyze efforts to achieve legal certainty and justice for taxpayers in the tax court and to analyze the role of jurisprudence in resolving disputes based on Law Number 14 of 2002 concerning the Tax Court. The research methodology is normative research, more precisely juridical normative, which refers to a study that examines the relationship between normative factors and juridical factors (positive law) (legal principles). The research's method for gathering data is through library research. The methods employed are the statutory method, the case method, and the conceptual method. The data is evaluated to find the solution to the problem after gathering relevant information through library research. Regarding the results of research and discussion in this research, two conclusions are obtained. First, the issues face by taxpayer in tax court are (a) influence of the Ministry of Finance may influence the independency of tax court which has the potential to result in the judges taking sides with the DGT in issuing decisions, (b) improving the quality of tax courts by enforcing duty to give reasons in their court decisions, (c) limiting judicial power based on 2 evidence and the judge's conviction, and (d) provide a maximum time limit for court decisions to be finalized and published. Second, the presence of jurisprudence potentially will overcome the above problems in order to save time in making judgment and provide consistency and legal certainty. However, the issue is whether judge oblige to follow jurisprudence as Indonesia is not common law country.

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