文章基本信息

标题：EKSISTENSI PENGADILAN PAJAK SEBAGAI BADAN PERADILAI\ DI INDONESIA
本地全文：下载
作者：Chatarina Anggia lka Hariwati Diah Kusuma Wardhani ; Chatarina Anggia lka Hariwati Diah Kusuma Wardhani
期刊名称：Perspektif
印刷版ISSN：1410-3648
电子版ISSN：2406-7385
出版年度：2005
卷号：10
期号：2
页码：164-176
DOI：10.30742/perspektif.v10i2.323
语种：Indonesian
出版社：Universitas Wijaya Kusuma Surabaya
摘要：Recently, the existence of Tax Court has increased discussion comparing v)ith the existing State Admi?ristrator Court, The independence of Tm Court can be explained ihot it-i, the only Court rhat has particular duty to handle the tax dispute. It has the place to do its juridicat function, although at Jirst, as stated in Thx Directorate General eq. Letter of Tar AsseEsment,lhe Tat Court was doing 7he Executive Fun-ction only. In term of doing its function, the Tm Court has the independence to "make a verdict without decision of any other ofliciat oflice, as ctariJ'ied in ps. g6 w No. 14 th.200.
关键词：Tax Court; Tax Dispute; Existence; The Court