Dari Penyatuan Atap Menuju Kesatuan Hukum Pajak: Memperkuat Spesialisasi dan Konsistensi Putusan Melalui Kamar Pajak di Mahkamah Agung

The institutional one-roof unification of the Tax Court under the Supreme Court (MA) marks a new chapter in Indonesia's tax judiciary. The next challenge is to ensure that tax specialisation institutionalised through the Tax Court may also be institutionalised in the Supreme Court through the establishment of the Tax Chamber.

 
The goal is that cases with comparable facts and legal issues are decided consistently to establish integrated application of the tax law, which may serve as common sense and mirroring for all parties.
 

The integrated application of the tax law renders the direction of the application of the law identifiable and predictable. Consistency leads to predictability and predictability underlies the certainty of tax law. The main idea of this book, therefore, may be summarised in simple terms, namely the Tax Chamber is an instrument, one body of tax law is the objective and legal certainty is the ultimate benefit.
 

The urgency of the existence of a Tax Chamber is also evident from the burden of cases in the Supreme Court. By 2025, 87.1% of new cases in the State Administrative Chamber were civil reviews of tax cases, totalling 7,500 out of 8,606 cases.
 

The study in this book, which consists of 10 chapters, is carried out by examining the chamber system at the Supreme Court, the experience of a number of countries, institutional design, consistency and transparency of decisions and the competence of lawyers. 
 

This book is a continuation of three books published by DDTC.