TINJAUAN HUKUM ATAS KEDUDUKAN KUASA HUKUM PADA PENGADILAN PAJAK
DOI:
https://doi.org/10.31092/jpi.v3i1.579Keywords:
Kuasa Hukum, Sengketa Pajak, Pengadilan PajakAbstract
ABSTRACT
Tax Court is a part of the Administrative Court under the judicial power of the Supreme Court of Indonesia that exercises judicial power for tax payers or tax beares seeking justice for tax disputes. The respective parties in disputes can be represented by one or more legal proxies by special power of attorney. To become a legal proxy, a person must fulfill the requirements as stipulated by Minister of Finance and prossess a license from the Chairman of Tax Court. Furthermore, if the legal proxy is an advocate, he/she must fulfill the requirements as stated in Law Number 14 Year 2002 Concerning Tax Court.
References
DAFTAR PUSTAKA
Buku:
Ahmadi, Wiratni. (2006). Perlindungan Hukum Bagi Wajib Pajak Dalam Penyelesaian Sengketa Pajak. Bandung: Refika Aditama.
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Peraturan Perundang-undangan:
Undang-Undang Nomor 48 tahun 2009 tentang Kekuasaan Kehakiman.
Undang-Undang Nomor 14 tahun 2002 tentang Pengadilan Pajak.
Undang-Undang Nomor 18 tahun 2003 tentang Advokat.
Undang-Undang Nomor 14 Tahun 1985 Tentang Mahkamah Agung sebagaimana telah beberapa kali diubah terakhir kali dengan Undang-Undang Nomor 3 Tahun 2009
Peraturan Menteri Keuangan Nomor 184/PMK.01/2017 tentang Persyaratan Untuk Menjadi Kuasa Hukum Pada Pengadilan Pajak.
Peraturan Ketua Pengadilan Pajak Nomor PER-01/PP/2018 tentang Tata Cara Permohonan Izin Kuasa Hukum Pada Pengadilan Pajak.
Surat Edaran Ketua Pengadilan Pajak Nomor SE-003/PP/2015 tentang Penyampaian Laporan Pemberian Jasa Kuasa Hukum Di Pengadilan Pajak.
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