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The Petitioner’s attorneys Victor Santoso Tandiasa and peers delivering the revisions of the petition of the judicial review of the Tax Court Law, Tuesday (25/8) in the Plenary Courtroom of the Constitutional Court. Photo by Humas MK/Gani.

JAKARTA, Public Relations of the Constitutional Court—The Constitutional Court (MK) held another judicial review hearing of Law No. 14 of 2002 on Tax Court on Tuesday, August 25, 2020 at 13:30 WIB. The hearing for case No. 57/PUUXVIII/2020 had been scheduled to hear the petition revisions.

The Petitioner’s attorneys Victor Santoso Tandiasa and peers conveyed the addition of Article 5 paragraph (2), Article 8 paragraph (1) and (2), Article 9 paragraph (5), Article 13 paragraph (1) and (2), Article 14, Article 16 paragraph (1), Article 17 paragraph ( 1), Article 22 paragraph (2), Article 25 paragraph (1), Article 27, Article 28 paragraph (2), Article 29 paragraph (4), and Article 34 paragraph (2) of the Tax Court Law as the consequence of Article 5 paragraph (2).

“We also revised points on pages 42 and 44 numbers 22-28, which were numbers 17-23. [There was also] revision in the Petitioner’s legal standing in relation to [his] constitutional loss,” Tandiasa said before Constitutional Justices Daniel Yusmic P. Foekh (panel chairman), Suhartoyo, and Saldi Isra.

Also read: State Administrative Court Judge Challenge Tax Court Law

The Petitioner Teguh Satya Bhakti is a State Administrative Court (PTUN) judge and an associate justice at State Administrative Chamber of the Supreme Court. He challenges the material of the phrase "Ministry of Finance" in Article 5 paragraph (2), the phrase "Minister after obtaining approval" in Article 8 paragraph (1), the phrase "President of the Judges proposed by the Minister after obtaining approval" in Article 8 paragraph (2), the phrase "Ministerial Decree" in Article 9 paragraph (5), the phrase "Minister after obtaining approval" in Article 13 paragraph (1), the phrase "Minister after obtaining approval" in Article 13 paragraph (2), the phrase "Minister after obtaining approval" in Article 14, the phrase "by a Presidential Decree on the proposal" in Article 16 paragraph (1), the phrase "Minister with the approval" in Article 17 paragraph (1), the phrase "Ministerial Decree" in Article 22 paragraph (2), the phrase "the Ministry of Finance" in Article 25 paragraph (1), the phrase “by a Ministerial Decree” in Article 27, the phrase “by a Ministerial Decree” in Article 28 paragraph (2), the phrase “Minister” in Article 29 paragraph (4), and the phrase “Minister” in Article 34 paragraph (2).

The enactment of Article 5 paragraph (2) of the Tax Court Law, according to the Petitioner, has led to the government’s involvement, including the finance minister, into the tax court, which is in violation of the principles of independent judicial powers. The government’s involvement is shown in Article 8 paragraphs (1) and (2), Article 9 paragraph (5), Article 13 paragraphs (1) and (2), Article 14, Article 16 paragraph (1), Article 17 paragraph (1), Article 22 paragraph (2), Article 25 paragraph (1), Article 27, Article 28 paragraph (2), Article 29 paragraph (4), and Article 34 paragraph (2) of the Tax Court Law.

The Petitioner believes that the Ministry of Finance’s authority on organizational, administrative, and financial development of the tax court leads to poor development system and coordination in handling tax disputes. This has led to piled-up tax dispute cases in the Supreme Court, which has harmed the Petitioner’s constitutional rights as an associate justice of the Supreme Court and a substitute registrar at the State Administrative Chamber.

He argued that if the a quo petition is granted, organizational, administrative, and financial development of the tax court will be implemented by the Supreme Court, which will restore his constitutional rights as a judge so that he will be able to perform his duties independently to help maintain the judiciary’s freedom and independence.

Penulis: Nano Tresna Arfana
Editor:  Nur R.
Humas: Andhini S. F.
Translator: Yuniar Widiastuti (NL)

Translation uploaded on 8/26/2020 11:06 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.

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