Chief Justice Anwar Usman chairing the ruling hearing of the judicial review of the Law on the Harmonization of Taxation Regulations and several other cases virtually, Wednesday (4/20/2022). Photo by Humas MK/Ilham W. M.
Wednesday, April 20, 2022 | 15:57 WIB
JAKARTA, Public Relations—The Constitutional Court (MK) ruled that the judicial review petition of Law No. 7 of 2021 on the Harmonization of Taxation Regulations (HPP Law) be dismissed. The petition was filed by the Secretary-General of the Ummah Party DPP (central executive board) Priyanto.
“[The Court] adjudicated, declares the Petitioner’s petition inadmissible,” said plenary chair Chief Justice Anwar Usman reading out the verdict for case No. 14/PUU-XX/2022 at the virtual ruling hearing on Wednesday, April 20, 2022.
Reading out the Court’s legal considerations, Constitutional Justice Daniel Yusmic P. Foekh mentioned the deadline for filing a formal judicial review petition. The Court had considered the Decision No. 27/PUU-VII/2009, dated June 16, 2010, where it asserted, “Considering that, apart from the decision in the principal points of the a quo petition, the Court deems it necessary to provide a deadline for a Law to be reviewed formally.”
“The consideration for this deadline is needed as the characteristics of formal judicial review are different from [those of] material judicial review. A law that is formed not based on the procedure as determined by the 1945 Constitution will be easier to discern compared to one whose substance is unconstitutional. For legal certainty, it needs to be ascertained more swiftly whether a law was legally enacted or not, because a formal judicial review will cause it to be invalidated from the beginning,” Justice Foekh explained.
Also read: Constitutionality of HPP Law Challenged
In addition, Justice Foekh revealed that the Court viewed the 45 (forty-five) day deadline after a law is published in the State Gazette was sufficient time to file a formal judicial review petition of the law. Quoting Article 1 point 12 of Law No. 15 of 2019 on the Amendment to Law No. 12 of 2011 on Lawmaking: “Promulgation means the placement of Legislation in the State Gazette of the Republic of Indonesia, the Supplement to the State Gazette of the Republic of Indonesia, the State Bulletin of the Republic of Indonesia, the Supplement to the State Bulletin of the Republic of Indonesia, the Regional Gazette, the Supplement to the Regional Gazette, or the Regional Bulletin.”
Justice Foekh further explained, referring to the Decision No. 27/PUU-VII/2009, the phrase “45 (forty-five) days after the Law is published in the State Gazette is sufficient time to file a formal judicial review petition against the Law” was then emphasized in Article 9 paragraph (2) of the Constitutional Court Regulation (PMK) No. 2 of 2021 on the Procedure for Judicial Review Cases: “A formal judicial review petition as referred to in Article 2 paragraph (2) shall be filed within a maximum period of 45 (forty-five) days from the promulgation of the Law or Perppu in the State Gazette of the Republic of Indonesia.”
“The Petitioner filed the formal judicial review petition of Law No. 7 of 2021 to the Constitutional Court on January 21, 2022 based on the petition filing certificate No. 10/PUU/PAN.MK/AP3/01/2022 and was recorded in the electronic constitutional case registration book (e-BRPK) on January 26, 2022 as case No. 14/PUU-XX/2022,” he said.
Based on those legal facts, Justice Foekh added, because the HPP Law was promulgated on October 29, 2021, the 45-day deadline since the date the a quo Law was promulgated in the State Gazette was December 12, 2021. Thus, the formal judicial review petition of the HPP Law, which was filed by the Petitioner on January 21, 2022, had been past the deadline.
“Because the Petitioner’s formal judicial review petition was filed past the deadline for filing the petition, the legal standing and subject matter of the petition for the formal judicial review as well as other matters, were not considered,” he said.
Also read: Petitioner of HPP Law Revises Petition
The Petitioner previously 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. He also asserted that the law’s formation had violated Article 22A of the 1945 Constitution, thus he requested that it be repealed.
https://www.youtube.com/watch?v=oTbCPEdQlGU
Writer : Utami Argawati
Editor : Lulu Anjarsari P.
PR : M. Halim
Translator : Yuniar Widiastuti (NL)
Translation uploaded on 4/21/2022 08:16 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.
Wednesday, April 20, 2022 | 15:57 WIB 209