INDEPENDENSI HAKIM DALAM SISTEM PERADILAN PAJAK DI INDONESIA
Tax court in Indonesia is part of administrative court that has jurisdiction to hear any tax dispute. It is kind of administrative court as it meets such elements, for example one of the parties of the dispute must be government officer, which is bound to an official act taken within the limits of t...
| Main Author: | |
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| Format: | Article |
| Language: | English |
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Universitas Airlangga
2013-01-01
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| Series: | Yuridika |
| Subjects: | |
| Online Access: | https://e-journal.unair.ac.id/YDK/article/view/5714 |
| _version_ | 1797334857890660352 |
|---|---|
| author | Binsar Sitorus |
| author_facet | Binsar Sitorus |
| author_sort | Binsar Sitorus |
| collection | DOAJ |
| description | Tax court in Indonesia is part of administrative court that has jurisdiction to hear any tax dispute. It is kind of administrative court as it meets such elements, for example one of the parties of the dispute must be government officer, which is bound to an official act taken within the limits of the official authority. Tax court acts as judicial authority provide tribunals for tax payer or tax insurers to resolve disputes regarding taxation. Therefore it can be used as a means for the citizens as a tax payer or insurer to obtain justice in taxation. |
| first_indexed | 2024-03-08T08:28:21Z |
| format | Article |
| id | doaj.art-5099c3d33ad04ab8bf464607ad5b0fca |
| institution | Directory Open Access Journal |
| issn | 0215-840X 2528-3103 |
| language | English |
| last_indexed | 2024-03-08T08:28:21Z |
| publishDate | 2013-01-01 |
| publisher | Universitas Airlangga |
| record_format | Article |
| series | Yuridika |
| spelling | doaj.art-5099c3d33ad04ab8bf464607ad5b0fca2024-02-02T04:08:09ZengUniversitas AirlanggaYuridika0215-840X2528-31032013-01-01281345310.20473/ydk.v28i1.57143423INDEPENDENSI HAKIM DALAM SISTEM PERADILAN PAJAK DI INDONESIABinsar SitorusTax court in Indonesia is part of administrative court that has jurisdiction to hear any tax dispute. It is kind of administrative court as it meets such elements, for example one of the parties of the dispute must be government officer, which is bound to an official act taken within the limits of the official authority. Tax court acts as judicial authority provide tribunals for tax payer or tax insurers to resolve disputes regarding taxation. Therefore it can be used as a means for the citizens as a tax payer or insurer to obtain justice in taxation.https://e-journal.unair.ac.id/YDK/article/view/5714taxtax courttax dispute. |
| spellingShingle | Binsar Sitorus INDEPENDENSI HAKIM DALAM SISTEM PERADILAN PAJAK DI INDONESIA Yuridika tax tax court tax dispute. |
| title | INDEPENDENSI HAKIM DALAM SISTEM PERADILAN PAJAK DI INDONESIA |
| title_full | INDEPENDENSI HAKIM DALAM SISTEM PERADILAN PAJAK DI INDONESIA |
| title_fullStr | INDEPENDENSI HAKIM DALAM SISTEM PERADILAN PAJAK DI INDONESIA |
| title_full_unstemmed | INDEPENDENSI HAKIM DALAM SISTEM PERADILAN PAJAK DI INDONESIA |
| title_short | INDEPENDENSI HAKIM DALAM SISTEM PERADILAN PAJAK DI INDONESIA |
| title_sort | independensi hakim dalam sistem peradilan pajak di indonesia |
| topic | tax tax court tax dispute. |
| url | https://e-journal.unair.ac.id/YDK/article/view/5714 |
| work_keys_str_mv | AT binsarsitorus independensihakimdalamsistemperadilanpajakdiindonesia |