The Role of Dominus Litis of Tax Court Judges in Realizing Substantive Justice in Tax Dispute Resolution

Gunawan Setiyaji, Triyono Martanto

Abstract


The resolution of tax disputes aims to achieve substantive justice, which emphasizes that legal decisions must reflect social and economic justice, not just legal formalities. In this context, the role of judges as Dominus Litis becomes crucial in ensuring fair and transparent decisions. This study aims to analyze the role of judges in realizing substantive justice in tax disputes in Indonesia. This study uses a qualitative approach with the method of literature study and legal document analysis. Data were obtained from academic literature, laws and regulations, and Tax Court decisions. Content analysis techniques were used to identify the concept of Dominus Litis, evaluate the role of judges in resolving tax disputes, and examine the implications of decisions on legal certainty and substantive justice. The results of the study show that judges not only act as law enforcers, but also as active trial controllers. Judges consider social and economic aspects in their decisions, which have an impact on legal certainty and tax justice. Therefore, it is necessary to improve the competence of judges in tax law to ensure the effectiveness of their role in the Indonesian taxation system.

Keywords


Dominus Litis; Judge; Substantive Justice; Tax Dispute; Tax Court

Full Text:

PDF

References


Books:

Mousourakis, George., Fundamentals of Roman Private Law, 1st ed. Berlin, Springer-Verlag, 2012, page.232;

Zimmermann, Reinhard., The law of obligations: Roman foundations of the civilian tradition, 1st ed. Berlin, Springer, 1986, page.221;

Journals:

Achim Pross, Sandra Knaepen, and Mark Johnson., Embracing Tax Certainty through Improved Dispute Resolution, Int'l Tax Rev, Vol.28, no.3, 2017;

Alam, Farizki, Roki Faris Maulana, Fiqri Fitrah Banu Irfansyah, and Syafrizal Aldi Tursandi., Kepastian Dan Keadilan Dalam Penyelesaian Sengketa Pajak, Jurnal Hukum Progresif, Vol.7, no.11, 2024;

Annastasya, Queen Aisyah, Jacinda Az Zahra, Rachel Ika Faudina, and Febriana Ayu Nurmalatifa., Analisis Peran Pengadilan Pajak Dalam Mewujudkan Keadilan Fiskal di Indonesia, Jurnal Hukum Progresif, Vol.7, no.12, 2024;

Anwary, Ichsan., Evaluation of the effectiveness of public administration policies in the development of stringent legal framework: An analysis of the criminal justice system in Indonesia, International Journal of Criminal Justice Sciences, Vol.17, no.2, 2022;

Arfianto, Dwi Agus, and Irma Cahanintyas., Harmonizing Prosecution Agencies in Indonesia: Implementing the Dominus Litis Principle Policy, Pakistan Journal of Criminology, Vol.16, no.1, 2024;

Basri, Hasan, and Mohammad Muhibbin., Kedudukan Pengadilan Pajak dalam sistem peradilan di Indonesia, Jurnal Hukum Dan Kenotariatan, Vol.6, no.4, 2022, https://doi.org/10.33474/hukeno.v6i3.11365;

Bolifaar, Andhy H., Access to Justice of Plea Bargaining in Addressing the Challenge of Tax Crime in Indonesia, Scientium Law Review (SLR), Vol.1, no.1, 2022, https://doi.org/10.56282/slr.v1i1.52;

Bolifaar, Andhy Hermawan, and Nyoman Serikat Putra Jaya., Authority of Indonesian Attorney in Handling the Corruption Crimes: A Perspective of Integrated Criminal Justice System, J. Legal Ethical & Regul, Vol.22, no.2, 2019;

Chalis Al Rossi, M., Achmad Ruslan, and Nur Azisa., Plea Bargaining in Tax Crime Resolution: A Normative Legal Analysis of Prosecution Practices in Indonesia, Journal, Legal and Human Rights Research and Development Agency, Vol.20, no.2, 2024, https://doi.org/10.57239/PJLSS-2024-22.2.001553;

Choi, Jonathan H., The substantive canons of tax law, Stanford Law Review, Vol.72, no.2, 2020;

Custers, Bart., A fair trial in complex technology cases: Why courts and judges need a basic understanding of complex technologies, Computer Law & Security Review, Vol.52, no.3, 2024, https://doi.org/10.1016/j.clsr.2024.105935;

Dagan, Hanoch, and Avihay Dorfman., Substantive Remedies, Notre Dame Law Review, Vol.96, no.2, 2020, https://dx.doi.org/10.2139/ssrn.3316125;

Djatmiko, M. Hary, Mira Sri Rahayu, and Owoade Abdul Lateef., The Friction in Evidence Law: Criticism on Evidence of Negative Wettelijk Bewijstheorie in Tax Crimes, Jurnal Hukum, Vol.41, no.1, http://dx.doi.org/10.26532/jh.v41i1.41491;

Erwiningsih, Winahyu., Implementasi Penyelesaian Sengketa Pajak Pada Pengadilan Pajak Indonesia, Justicia Sains: Jurnal Ilmu Hukum, Vol.6, no.2, 2021;

Fadhlia, Ayudia Rizqa., The Role Of The Tax Court In Resolving Tax Disputes: An Analysis Of The Effectiveness And Transparency Of The Legal Process, Fox Justi: Jurnal Ilmu Hukum, Vol.15, no.02, 2025;

Fatahillah, Faishal, and Atik Winanti., Perbandingan konsep Hukum Kepailitan Amerika (Chapter 11) dan Hukum Kepailitan Indonesia, Jurnal USM Law Review, Vol.6, no.3, 2023;

Gotama, I. Wayan Sentana, Ida Ayu Putu Widiati, and I. Putu Gede Seputra., Eksistensi Pengadilan Pajak dalam penyelesaian sengketa pajak, Jurnal Analogi Hukum, Vol.2, no.3, 2020, https://doi.org/10.22225/ah.2.3.2020.331-335;

Helberger, Natali., The rise of technology courts, or: How technology companies re-invent adjudication for a digital world, Computer Law & Security Review, Vol.56, no.2, 2025, https://doi.org/10.1016/j.clsr.2025.106118;

Hidayati, Arsita Fajria, Kartika Hendra Titisari, and Sari Kurniati., Pengaruh Pengetahuan Pajak, Self Assessment Sytem, Pelayanan Fiskus dan e-Filing terhadap Kepatuhan Wajib Pajak, Ekonomis: Journal of Economics and Business, Vol.6, no.2, 2022, http://dx.doi.org/10.33087/ekonomis.v6i2.605;

Hipan, Nasrun, Nirwan Moh Nur, and Hardianto Djanggih., Problematika Penyelesaian Sengketa Tanah Di Lokasi Tanjung Sari Kabupaten Banggai, Law Reform, Vol.14, no.2, 2018, https://doi.org/10.14710/jab.v%vi%i.20870.

Ishom, Muhammad., The Loose Interpretation of Dominus Litis Principle in Marriage Dispensation for Underage Marriage in Banten, AHKAM: Jurnal Ilmu Syariah, Vol.23, no.2, 2023, https://doi.org/10.15408/ajis.v23i2.29881;

Ispriyarso, Budi., Penyatuan Pembinaan Pengadilan Pajak, Administrative Law and Governance Journal, Vol.2, no.4, 2019, https://doi.org/10.14710/alj.v2i4.650-660;

Križnar, Primož, and Katja Piršič., Detention Decision-Making in Slovenia Using the Computerized Risk Assessment Tool Detention v1. 0: Effective Use of Machine Learning Algorithms from the Perspective of the Defendant’s Procedural Rights, Automating Crime Prevention, Surveillance, and Military Operations, Vol.12, no.4, 2021, https://doi.org/10.1007/978-3-030-73276-9_7;

Lakhani, Sweta., Bridging law and technology: navigating policy challenges, International Review of Law, Computers & Technology, Vol.12, no.2, 2024, https://doi.org/10.1080/13600869.2024.2364987;

Lindelwa Mhlongo and Angelo Dube., Legal standing of victims in criminal proceedings: Wickham v Magistrate, Stellenbosch 2017 1 BCLR 121 (CC), Potchefstroom Electronic Law Journal/Potchefstroomse Elektroniese Regsblad, Vol.23, no.1, 2020;

Margono, Margono, Bambang Tri Bawono, Ahmad Hadi Prayitno, Andhika Yuli Rimbawan, and Andri Winjaya Laksana., The Injustice of Criminal Guidelines in the Act of Corruption Crime, Jurnal Hukum, Vol.40, no.2, http://dx.doi.org/10.26532/jh.v40i2.42589;

Marmiyati, Marmiyati, Uddiyana Khoe Keng Hien, Harjanto Slamet JM, Pho Seng Ka, Ponco Prasetyo, and Anto Kustanto., Improving Efficiency in Indonesia's Tax Objection Process: Reducing Bureaucracy and Enhancing Access to the Tax Court, Law Development Journal, Vol.7, no.1, 2024, http://dx.doi.org/10.30659/ldj.7.1.97-109;

Mhlongo, Lindelwa, and Angelo Dube., Legal standing of victims in criminal proceedings: Wickham v Magistrate, Stellenbosch 2017 1 BCLR 121 (CC), Potchefstroom Electronic Law Journal/Potchefstroomse Elektroniese Regsblad, Vol.23, no.1, 2020;

Najicha, Fatma Ulfatun., Peranan Hukum Pajak sebagai Sumber Keuangan Negara pada Pembangunan Nasional dalam Upaya Mewujudkan Kesejahteraan Rakyat, Ius Civile: Refleksi Penegakan Hukum Dan Keadilan, Vol.6, no.1, 2022, https://doi.org/10.35308/jic.v6i1.4568;

Ningrum, Herlina Ratna Sambawa., Analisis hukum sistem penyelesaian sengketa atas tanah berbasis keadilan, Jurnal Pembaharuan Hukum, Vol.1, no.2, 2014;

Purnawan, Amin., Rekonstruksi Sistem Pemungutan Pajak Penghasilan (PPh) Badan Berbasis Nilai Keadilan, Jurnal Dinamika Hukum, Vol.11, no.2, 2011;

Ridlwan, Zulkarnain, and Ade Arif Firmansyah., Law enforcement and justice: Perspective of authority and responsibility of the president towards the judicial system, Jurnal Magister Hukum Udayana (Udayana Master Law Journal), Vol.9, no.1, 2020, https://doi.org/10.24843/JMHU.2020.v09.i01.p01;

Rumadan, Ismail., Eksistensi Pengadilan Pajak dalam Sistem Peradilan di Indonesia, Jurnal Hukum dan Peradilan, Vol.1, no.1, 2012;

Setiawan, Bayu., Penerapan Hukum Progresif Oleh Hakim Untuk Mewujudkan Keadilan Substantif Transendensi, Kosmik Hukum, Vol.18, no.1, 2018, https://doi.org/10.30595/kosmikhukum.v18i1.2338;

Simbolon, Bona Fernandez MT, and Alvi Syahrin., The Prosecutor's Promise in Executing the Claim Cessation Based on Restorative Justice | A Promessa do Procurador em Executar a Cessação da Reclamação com Base na Justiça Restaurativa, Revista de Gestão Social e Ambiental, Vol.18, no.7, 2024, https://doi.org/10.24857/rgsa.v18n7-023;

Sitompul, Rahul Kristian., Hukum Perpajakan Bagi Para Investor, Jurnal Intelek Dan Cendikiawan Nusantara, Vol.1, no.2, 2024;

Soehartono, Kukuh Tejomurti, Arsyad Aldyan, and Rachma Indriyani., The establishing paradigm of dominus litis principle in Indonesian administrative justice, Sriwijaya Law Review, Vol.5, no.1, 2021;

Stancil, Paul., Substantive equality and procedural justice, Iowa Law Review, Vol.102, no.4, 2017;

Sulistiawan, Arya, and Nathanael Ferdinandus., Analisis Yuridis: Peran Pengadilan Pajak dalam Penyelesaian Sengketa Pajak, Journal of Education Religion Humanities and Multidiciplinary, Vol.1, no.2, 2023;

Syukur, Muhammad., Insentif Pajak terhadap Sumbangan Covid-19 dari Perspektif Relasi Hukum Pajak Indonesia dengan Hak Asasi Manusia, Jurnal Suara Hukum, Vol.2, no.2, 2020, https://doi.org/10.26740/jsh.v2n2.p184-214;

Wahyudi, Tri Hidayat., Keberadaan dan peran Pengadilan Pajak dalam memberikan keadilan substantif kepada wajib pajak, Jurnal Hukum dan Bisnis (Selisik), Vol.5, no.2, 2019;

Wijaya, N. Budi Arianto., Peranan Teori Hukum pada Peradapan Digital Revolusi Industri 4.0, Jurnal Kewarganegaraan, Vol.7, no.2, 2023, https://doi.org/10.31316/jk.v7i2.5882;

Reports:

Direktorat Jenderal Pajak., Pemerintah Targetkan Penerimaan Pajak 2023 Rp1,718 Triliun, pajak.go.id, January 24, 2023, https://www.pajak.go.id/id/berita/pemerintah-targetkan-penerimaan-pajak-2023-rp1718-triliun.




DOI: http://dx.doi.org/10.26532/jh.v41i2.44105

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

Jurnal Hukum Indexed by :

google_scholar onesearch garuda crosref onesearch sinta sinta scopus
Jurnal Hukum
   
Faculty of Law, UnissulaCopyright of Jurnal Hukum
Jalan Kaligawe Raya KM.4, Terboyo Kulon, Genuk,ISSN 1412-2723 ( Print )e-ISSN 2723-6668 ( Online )
Semarang, Central Java, Indonesia, 50112