Badan Penyelesaian Sengketa Pajak Sebagai Lembaga Peradilan
ABSTRACT: The Institution of
Tax Dispute Resolution is the institution that have a function as a administration institution,
but the law
give it the
outhority as the
institution of justice, that is
to solve the tax dispute. If its to
looked out over form the aspect of law’s
study, we can
to find paculiarity
in that formulation;
as the institution
of justice, in yudicial
aspect all of
the type of
the tax dispute’s
judgement from the institution of
tax dispute resolution
are the judge
authority, that are
not the authority of
member administrative institution.
Beside that, as a logical consequence, the behave act the a
court appeal inttitution, so their
judgement can tested in the “Government Judicial” institution, that was
regulated in the Article 28 (1) and (2) the Law Number 5 year 1986 as was
changed by the Law Number 9 year 2004 about the State Administration of
Justice.
Penulis: Dhil’s Noviades
Kode Jurnal: jphukumdd120322
