The preliminary hearing of the judicial review of Law No. 7 of 2021 on the Harmonization of Taxation Regulations (HPP Law), Monday (2/21/2022). Photo by Humas MK/Bayu.
Tuesday, February 22, 2022 | 08:57 WIB
JAKARTA, Public Relations—The Constitutional Court (MK) held the preliminary hearing of the judicial review of Law No. 7 of 2021 on the Harmonization of Taxation Regulations (HPP Law) on Monday, February 21, 2022. The petition was filed by the Secretary-General of the Ummah Party DPP (central executive board) Priyanto.
At the hearing for case No. 14/PUU-XX/2022, the Petitioner’s legal counsel Oktavia Sastray Anggriani argued that the HPP Law had amended the provisions of other legislation and added new ones, making it ambiguous in that it is unclear whether it is a new law or the amendment of another law.
She added that its creation had violated Article 22A of the 1945 Constitution. “Article 22A [of the 1945 Constitution] reads ‘Any further provisions on procedure for forming a law shall be stipulated by virtue of law,’” she stressed before the panel chaired by Chief Justice Anwar Usman.
Oktavia also said that the Petitioner’s constitutional impairment must be observed in relation to the trust and mandate given to him as a fiduciary duty that must be carried out in good faith and responsibly in an unbroken mandate relationship by election of House of Representatives (DPR) members as representatives of voters. In addition, the Petitioner has a direct relationship with the law being petitioned.
The Petitioner believes that the relationship required of a formal judicial review petition does not have to be as strict as that of a material judicial review petition. As such, in a formal judicial review case, the Petitioner qualifies as an eligible voter and his constitutional impairment based on his mandate to the House. He argued that the mandate was not implemented in good faith and responsibly, given that the a quo law was not formed constitutionally. “The law must be related to the Petitioner,” Oktavia explained.
She then stressed that as a taxpayer, the Petitioner has the constitutional right to challenge laws materially in the Constitutional Court in relation to the subject of development in the economic field that affects welfare, including in taxation. The Petitioner qualification as a taxpayer and a permanent voter in the 2019 General Elections should qualify him to file the a quo petition as he would potentially suffer from the enactment of the HPP Law.
“Due to the formation and enactment of the HPP Law, the Petitioner would potentially suffer constitutional impairment because the law’s formation violated the 1945 Constitution, when the Petitioner has voted in the 2019 General Elections to elect House members as people’s representatives. Therefore, the House should have performed its fiduciary duty in good faith and responsibly in forming the HPP Law so that its formation would not have violated existing provisions and procedures,” Oktavia said virtually.
Justices’ Advice
In response to the petition, Constitutional Justice Manahan M. P. Sitompul advised the Petitioner to revise his profile.
“The profile of the principal Petitioner, is his title one that is clearly regulated in a regulation or only in this certificate? Please [clarify] it. The Constitutional Court has stipulated the use of title in the petition,” he stressed.
Meanwhile, Constitutional Justice Daniel Yusmic P. Foekh remarked that there are differences between formal and material judicial review petitions, which can be observed in the Constitutional Court Regulation (PMK) No. 2 of 2021 on the Procedure of Judicial Review of Law.
“Please observe, with regard to the petition, whether the Petitioner will continue or review it. It is the Petitioner’s right,” he said.
Before concluding the hearing, Chief Justice Anwar Usman informed the Petitioner that he had been given 14 workdays to revise the petition. The revised petition should be submitted to the Registrar’s Office at the latest two hours before the next hearing commences.
Writer : Utami Argawati
Editor : Lulu Anjarsari P.
PR : M. Halim
Translator : Yuniar Widiastuti (NL)
Translation uploaded on 2/22/2022 11:51 WIB
Disclaimer: The original version of the news is in Indonesian. In case of any differences between the English and the Indonesian versions, the Indonesian version will prevail.
Tuesday, February 22, 2022 | 08:57 WIB 210