Principal Petitioner Teguh Satya Bhakti and attorney Victor Santoso Tandiasa delivering the subjects of the petition of the judicial review of the Tax Court Law, Wednesday (22/7) in the Courtroom of the Constitutional Court. Photo by Humas MK/Ifa.

JAKARTA, Public Relations of the Constitutional Court—The Constitutional Court (MK) held a material review hearing of the phrase in Article 5 paragraphs (1) and (2), and the phrase "and paragraph (2)" in Article 5 paragraph (3) of Law No. 14 of 2002 on Tax Court on Wednesday, July 22, 2020. The petition No. 57/PUUXVIII/2020 was filed by Teguh Satya Bhakti, a State Administrative Court (PTUN) judge and a judicial judge at State Administrative Chamber of the Supreme Court.

In a hearing led by Constitutional Justice Daniel Yusmic P. Foekh, attorney Victor Santoso Tandiasa  said on behalf of the Petitioner that the provision of the a quo norm, which only regulates technical assistance for the Supreme Court and stipulates that organizational, administrative, and financial development is the authority of the government, in this case the Ministry of Finance, has violated the freedom of the judicial power of the tax court as an institution or the tax court judges. This freedom is guaranteed by Article 24 paragraph (1) of the 1945 Constitution.

The Petitioner believes that the Constitutional Court in Decision No. 6/PUU-XIV/2016 interpreted that the tax court is under the Supreme Court, as stipulated in Article 24 paragraph (2) of the 1945 Constitution. He stated that all courts under the Supreme Court are a unity whose freedom must be guaranteed in order to ensure the enforcement of law and justice. He hopes that the Constitutional Court can clarify that the tax court is under the Supreme Court by interpreting that organizational, administrative, and financial development is the authority of the Supreme Court. He requested that the Court declare the articles being reviewed unconstitutional and not legally binding.

Justice Saldi Isra advised the Petitioner to elaborate on his actual or potential constitutional damage, while Justice Suhartoyo advised him to provide an argument that can convince the Court. Before concluding the session, Justice Daniel Yusmic P. Foekh informed the Petitioner to submit a revised petition to the Registrar’s Office no later than Tuesday, August 4, 2020 at 13:30 WIB.

Writer: Utami Argawati
Editor: Nur R.
PR: Andhini S. F.
Translator: Yuniar Widiastuti (NL)

Translation uploaded on 7/24/2020 14:08 WIB

Disclaimer: The original version of the news is in Indonesian. In case where any differences occur between the English and the Indonesian version, the Indonesian version will prevail.