Article Sidebar
Main Article Content
Abstract
This research discusses the problem of legal certainty in economic globalization and tax court as legal enforcement instrument and tax dispute settlement through tax court. This research uses qualitative research method which secondary data is legal source. Using this method, this research found: First, tax court might be an important instrument in the effort of creating legal certainty; Second, tax court is a court under Supreme Court which exercise court (kehakiman) power in the matter of taxation; Third, tax dispute is a dispute in the matter of taxation between subject of tax (wajib pajak) and government official which has authority in taxation.
Key word : Tax court, legal certainty, economic globalization
Article Details
Authors who publish with this journal agree to the following terms:
a. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
b. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
