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One-Roof System on the Indonesian Tax Court based on ICC Decision No. 26/2023

Updated: Aug 14, 2023

The Constitutional Court of the Republic of Indonesia (“ICC”) has issued the Constitutional Court Decision Number 26/PUU-XXI/2023 in the Plenary Session of the Constitutional Court open to the public on Thursday, May 25, 2023 ("ICC Decision No. 26/2023"). ICC Decision No. 26/2023 partially granted the judicial review petition by Case Registration Number 26/PUU-XXI/2023 dated March 6, 2023, regarding petition on the applicability of Article 5 Paragraph (2) of Law No. 14/2002 which was corrected and accepted by the ICC on April 6, 2023 ("Petition"), submitted by The Petitioners, each of whom has its' profession as (i) an advocate, (ii) a lecturer, and (iii) a researcher/General Secretary of Center for Indonesian Law and Policy Studies UII (“Petitioners”).

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English Version

Final - English - One Roof System Pengadilan Pajak yang Independen-100823
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Bahasa Version

Final - Bahasa - One Roof System Pengadilan Pajak yang Independen-140823
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