文章基本信息

标题：INDEPENDENSI HAKIM DALAM SISTEM PERADILAN PAJAK DI INDONESIA
本地全文：下载
作者：Binsar Sitorus
期刊名称：Yuridika
印刷版ISSN：0215-840X
电子版ISSN：2528-3103
出版年度：2013
卷号：28
期号：1
页码：34-53
DOI：10.20473/ydk.v28i1.5714
出版社：Airlangga University Press
摘要：Tax court in Indonesia is part of administrative court that has jurisdiction to hear any tax dispute . It is kind of administrative court as it meets such elements, for example one of the parties of the dispute must be government officer, which is bound to an official act taken within the limits of the official authority. Tax court acts as judicial authority provide tribunals for tax payer or tax insurers to resolve disputes regarding taxation. Therefore it can be used as a means for the citizens as a tax payer or insurer to obtain justice in taxation.
关键词：Pajak; Peradilan Pajak; Sengketa Pajak
其他关键词：tax;tax court;tax dispute.