Edwinda, Mega (2023) Analisis Yuridis Putusan Mahkamah Konstitusi Nomor 10/puu-xviii/2020 Atas Uu No. 14 Tahun 2002 Tentang Pengadilan Pajak. Other thesis, Fakultas Hukum.

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Abstract

The tax court whose institutional system is the two state powers currently raises doubts, because the Tax Court must act independently and fairly in making decisions. This research aims to describe the authority of the Minister of Finance regarding the mechanism for selecting the Chair and Deputy Chairperson of the Tax Court and the realization of an independent Tax Court after the decision of the Constitutional Court Number 10/PUUXVIII/2020. The main problem in this thesis research is first, How is the juridical analysis of the Constitutional Court Decision Number: 10/PUU-XVIII/2020 on Law No. 14 of 2002 concerning the Tax Court and Second, what is the impact of the Constitutional Court Decision Number: 10/PUU-XVIII/2020 on Law No. 14 of 2002 concerning the Tax Court. The type of legal research method that the author uses is the normative legal research method. This research is descriptive analysis in nature, meaning that this research includes the scope of research that describes, examines, explains precisely and analyzes the laws and regulations related to this research. The results of this study state that the authority of the Minister of Finance in electing the Chairperson and Deputy Chairperson of the Tax Court is only administrative in nature in following up on the results of the election for the Chairperson and Deputy Chairperson submitted to the President after obtaining approval from the Chief Justice of the Supreme Court and the existence of the Constitutional Court's decision in changing the mechanism for selecting the Chairperson. and Deputy Head of the Tax Court can encourage the realization of the independence of the Tax Court. Independence in the Tax Court needs to be given attention considering that there are still several weaknesses that make the Tax Court not fully independent.

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