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Comparison of Indonesian and Malaysian Tax Court Laws Following Constitutional Court Decision Number 26/PUU-XXI/2023

Author

Listed:
  • Sony Devano

    (Bachelor of Law, Maranatha Christian University, Indonesia)

  • Shelly Kurniawan

    (Bachelor Program in Law, Maranatha Christian University, Indonesia)

  • Imam Irham

    (Bachelor of Law, Padjadjaran University, Indonesia)

Abstract

Tax disputes in Indonesia are complex and have their own mechanisms. This study compares two Southeast Asian laws, namely Indonesian law and Malaysian law, by looking at the definition, characteristics, objectives, and legal systems in the tax court structure. The purpose of this study is to see and find advantages and disadvantages. When compared to the Malaysian legal system, Indonesia has many advantages, such as the overall dispute resolution time, which is relatively shorter when compared to tax disputes in Malaysia, but also has disadvantages, such as the status of independence against tax objections due to its unified position with the Directorate General of Taxes, as well as the tax court which is still under the Ministry of Finance. Indonesia, as a country of law, must have a good and definite legal system, with a court structure that considers the culture and customs of society like Malaysia, because law enforcement will be more effective if it is in accordance with the values or customs that have been formed in the community itself.

Suggested Citation

Handle: RePEc:epw:politi:v:4:y:2025:i:1:id:8158
DOI: 10.24018/ejpolitics.2025.4.1.158
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