DDTC Shares Insights at PKN STAN’s FGD on Tax Judiciary

JAKARTA, DDTCNews - The Polytechnic of State Finance (Politeknik Keuangan Negara/PKN in Indonesian) of STAN hosted a Focus Group Discussion (FGD) on tax judiciary in Indonesia.

This FGD was held to support research by PKN STAN lecturers with the title Tax Judiciary Model in Indonesia and Alternative Tax Dispute Resolution. The research is part of the grand design for the transition of the Tax Court from the Ministry of Finance to the Supreme Court.

“A team, including academics, has been established to oversee the transition of the Tax Court. We invited an expert, Mr. Darussalam (Founder of DDTC) to contribute to this study,” said Deputy Director for Academic Affairs Agus Bandiyono when opening the FGD session at the Building M of PKN STAN on Wednesday (28/8/2024).

Agus pointed out that the one-stop system in the Tax Court is mandated by the Constitutional Court Decision Number 26/PUU-XXI/2023. The ruling states that the phrase Department of Finance under Article 5 paragraph (2) of Law 14/2002 concerning the Tax Court does not have binding legal force insofar as it is not interpreted as the Supreme Court, with gradual implementation by 31 December 2026.

“Therefore, governance reforms of organisational, administrative and financial development in the Tax Court are crucial,” Agus added.

In the FGD, Darussalam, Founder of DDTC and Chairman of the Indonesian Tax Center and Tax Academics Association (PERTAPSI), was invited as an expert to share his insights.

Reminding the attending academics, during his presentation, Darussalam underscored the role and independence of the Tax Court. He also stressed that the transfer of the Tax Court to the Supreme Court should consider constitutional protection and uphold taxpayers’ fundamental rights.

Darussalam also reiterated the accountability aspect of the Tax Court's decision, stating that the format of rulings must incorporate legal reasoning with theoretical instruments of legal interpretation/hermeneutic, sociological and philosophical perspectives. Interestingly, Darussalam also took the liberty to provide insights into global best practices for Tax Courts.

“In practice, the Tax Court needs guidance from academics,” Darussalam elaborated.

The FGD was attended by lecturers and teaching staff of PKN STAN, including those involved in the Tax Court transition study team. (sap)