The Legal Remedy of Judicial Reconsideration of Tax Court Decisions

Seekers of justice in the field of taxation are primarily Tax Payers who disagree with the determination of tax liabilities and the enforcement actions taken by the Tax Authority as the authorized administrative body in the field of taxation. So, what happens when a Taxpayer’s appeals and petitions in a tax court dispute are rejected by the Tax Court Judge?

Given that the Tax Court holds a position equivalent to the High Court (with the Tax Court being both the first and final level of appeal), its legal rulings are considered final and binding, as stated in Article 33 paragraph (1), Article 77 paragraph (1) in conjunction with the explanation of Article 80 paragraph (2) of the Republic of Indonesia Law Number 14 of 2022 concerning the Tax Court (“Tax Court Law”). Consequently, Tax Court Judgments cannot be subject to ordinary legal remedies (such as appeals and cassation).

Therefore, for Taxpayers dissatisfied with a Tax Court Judgment, they can challenge it by submitting an extraordinary legal remedy known as a “Judicial Reconsideration” to the Supreme Court of Indonesia.

Article 77 paragraph (3) of the Tax Court Law allows parties in dispute to file for a review of Tax Court Judgments with the Supreme Court. The Chief Judge of the Tax Court’s Decision Number Kep 01/PP/2020 on the Requirements for Completeness of Administrative Application for Review of Tax Court Judgments defines Review for Reconsideration as an extraordinary legal effort to have the Supreme Court reexamine and decide upon a Tax Court Judgment.

The reasons for submitting a Review for Reconsideration and its respective deadlines are governed by Article 91 of the Tax Court Law in conjunction with Article 6 of the Supreme Court Regulation Number 7 of 2018 on Procedures for Submitting Requests for Judicial Reconsideration of Tax Court Judgments. The reasons include:

  1. If the Tax Court Judgment is based on deceit or cunning by the opposing party, which is only discovered after the case has been decided, or is based on evidence subsequently proven false by a criminal judge.
  2. If new, crucial, and decisive written evidence emerges/Novum.
  3. If a claim has been granted that wasn’t originally requested, or if the judgment exceeds the scope of the claim.
  4. If a part of the claim remains undecided without proper consideration.
  5. If a judgment clearly contradicts prevailing legal regulations.

As a general guide for submitting a Review for Reconsideration of a Tax Court Judgment:

  1. Carefully study the Tax Court Judgment to understand the reasoning behind it and the legal basis used.
  2. Examine the deadline for submitting a reconsideration application within the legal timeframe specified. This deadline depends on the grounds for the reconsideration.
  3. Prepare supporting documents for the grounds of the Review for Reconsideration, including reasons for the judgment being unjust, relevant information, and supporting legal bases.
  4. Attach all relevant supporting documents.

It’s important to remember that procedures and requirements for review can change according to prevailing regulations and laws. Therefore, it’s advisable to consult with legal experts or experienced tax attorneys in Indonesia. If you need further consultation, you can contact us via email: secretary@mnllaw.co.id.

Para pencari keadilan (justicia bellen) di bidang perpajakan pada dasarnya adalah Wajib Pajak atau Penanggung Pajak yang tidak menyetujui hasil penetapan utang pajak dan Tindakan penagihanannya yang dilakukan oleh Fiskus sebagai administrasi pemerintahan yang berwenang du Bidang Perpajakan.[1]

Lalu bagaimana apabila dalam sengketa pengadilan perpajakan banding dan gugatan Wajib Pajak ditolak oleh Hakim Pengadilan Pajak?

 

Mengingat bahwa kedudukan Pengadilan Pajak adalah setingkat dengan Pengadilan Tinggi (Pengadilan Pajak sebagai Pengadilan tingkat pertama dan terakhir) yang kekuatan hukum putusannya bersifat final and binding (putusan akhir dan mempunyai kekuatan hukum tetap), vide Pasal 33 ayat (1), Pasal 77 ayat (1) jo. Penjelasan Pasal 80 ayat (2) Undang-Undang Republik Indonesia Nomor 14 Tahun 2022 tentang Pengadilan Pajak (“UU PP”), maka Putusan Hakim Pengadilan Pajak tidak dapat diajukan upaya hukum biasa (banding dan kasasi).

 

Oleh karenanya bagi Wajib Pajak yang tidak puas dengan Putusan Hakim Pengadilan Pajak, dapat mengajukan perlawanan terhadap putusan tersebut, yaitiu dengan mengajukan Upaya Hukum Luar Biasa berupa Upaya pengajuan Peninjauan Kembali ke Mahkamah Agung RI.

 

Bahwa berdasarkan Pasal 77 ayat (3) UU PP, pihak-pihak yang bersengketa dapat mengajukan peninjauan kembali atas Putusan Pengadilan Pajak kepada Mahkamah Agung. Keputusan Ketua Pengadilan Pajak Nomor Kep 01/PP/2020 tentang Syarat-Syarat Kelengkapan Administrasi Permohonan Peninjauan Kembali Putusan Pengadilan Pajak mendefinisikan Peninjauan kembali sebagai upaya hukum luar biasa kepada Mahkamah Agung untuk memeriksa dan memutus kembali Putusan Pengadilan Pajak;

 

Bahwa alasan diajukannya permohonan Peninjauan Kembali beserta tenggat waktunya berdasarkan Pasal 91 UU PP jo. Pasal 6 Peraturan Mahkamah Agung Nomor 7 Tahun 2018 tentang Tata Cara Pengajuan Permohonan Peninjauan Kembali Putusan Pengadilan Pajak yaitu sebagai berikut:

[1] M. Farouq S., A.Md., S.E., S.H., S.H.I., Bkp, Hukum Acara Peradilan Pajak, 2022, Kencana : Jakarta, hal. 46