An Analysis of Tax Dispute Resolution in the Tax Court in Light of the Principles of Legal Certainty and an Efficient, Accessible, and Cost-Effective Judiciary

  • Jaka Lirmaya Universitas Kristen Maranatha, Indonesia
  • Shelly Kurniawan Universitas Kristen Maranatha, Indonesia
Keywords: Prompt Principle; Legal Certainty Principle; Tax Disputes

Abstract

One of the main sources of state revenue used to finance development and improve public welfare is taxation. In Indonesia, tax reform has adopted a self-assessment system. However, this system requires strict supervision by the tax authorities, one of which is carried out through the issuance of Tax Assessment Letters (Surat Ketetapan Pajak or SKP). Disagreements between the tax authority and taxpayers (WP) regarding the amount of tax payable often lead to tax disputes settled through the Tax Court. Nevertheless, a key issue faced by the Indonesian Tax Court is the absence of a provision regarding the time limit for rendering a decision in tax dispute resolutions. This condition has the potential to create legal uncertainty for taxpayers, the government, and the public. It also undermines the fulfillment of the principle of judicial power administration that is prompt, simple, and low-cost. This study aims to analyze the issue of the timeframe for delivering decisions in the Tax Court. The research employs a normative juridical method using the statute approach and conceptual approach. The results indicate that the judicial system in Indonesia requires reform, particularly in regulating the time limit for delivering judgments. Although Supreme Court Regulation (PERMA) No. 03/2019 provides rules regarding the submission of written decisions within a specific timeframe, it does not regulate the interval between the final hearing and the pronouncement of the decision. Therefore, it is necessary to establish a clear time limit for decisions in the Tax Court to uphold the principles of legal certainty and the efficient, simple, and affordable administration of justice.

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Published
2026-08-31
How to Cite
Jaka Lirmaya, & Shelly Kurniawan. (2026). An Analysis of Tax Dispute Resolution in the Tax Court in Light of the Principles of Legal Certainty and an Efficient, Accessible, and Cost-Effective Judiciary. Konfrontasi: Jurnal Kultural, Ekonomi Dan Perubahan Sosial, 13(3), 25-262. Retrieved from https://konfrontasi.net/index.php/konfrontasi2/article/view/388
Issue
Vol 13 No 3 (2026): Konfrontasi, September
Section
Articles

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