KEDUDUKAN PENGADILAN PAJAK SETELAH PUTUSAN MAHKAMAH KONSTITUSI NOMOR 26/PUU-XXI/2023 DALAM PENGUJIAN UNDANG- UNDANG NOMOR 14 TAHUN 2002 TENTANG PENGADILAN PAJAK

Abstract

The dualism of the regulation regarding the position of the tax court contained in Article 5 Paragraph (2) of Law Number 14 Year 2002 on Courts, of course, contradicts the provisions of Article 24 Paragraph (1) of the 1945 Constitution regarding the principle of independent judicial power and Article 24 Paragraph (2) of the 1945 Constitution regarding the implementation of the judicial body in Indonesia which is carried out by the Supreme Court and the Constitutional Court. In this regard, the Constitutional Court has issued Constitutional Court Decision Number 26/PUU-XXI/2023 which decided the position of the tax court which was read out in a session open to the public on May 25, 2023. This research is a normative legal research that using secondary data sources. Based on the results of research and discussion, it is concluded that (1) The tax court is a special court under the scope of state administrative courts under the auspices of the Supreme Court. Development of tax courts related to organization, finance and administration is under the authority of the Supreme Court no later than December 31, 2026. The Department of Finance (Ministry of Finance) no longer has the authority to carry out the guidance of the tax court. (2) The judges' legal considerations used in deciding Constitutional Court Decision Number 26/PUU-XXI/2023 are to provide time for the Supreme Court to guide the tax court. In addition, the time limit given is also intended to allow lawmakers to prepare legal rules related to tax courts, including procedural laws that will be used in the tax court proceedings.