Article 27 paragraph (1) Law no. 48 of 2009 concerning Judicial Powers which determines that the Tax Court is a special court under the State Administrative Court.

Article 2 of Law no. 14 of 2002 concerning the "Tax Court (UU PP)"
"Tax Court is a judicial body that exercises judicial power for taxpayers or tax bearers who seek justice for tax disputes".

Dictum considering letter e "(UU PP)"
"That therefore we need a tax court that is in accordance with the judicial power system in Indonesia and is able to create justice and legal certainty in the settlement of tax disputes."


Elucidation of Article 2 of Law PP
Tax Court is a Tax judicial body as referred to in Law Number 6 of 1983 concerning General Provisions and Tax Procedures as amended several times, most recently by Law Number 16 of 2000, and is a Judicial Body as referred to in Law Number 14 1970 concerning Basic Provisions of Judicial Power as amended by Law Number 35 of 1999.

Article 1 point 5 UU PP
"Tax Dispute is a dispute arising in the field of taxation between a taxpayer or a tax bearer and an authorized official as a result of the issuance of a decision which can be submitted for an appeal or lawsuit to the tax court based on taxation laws and regulations, including lawsuits on the implementation of billing under the Billing Law. Tax with Force Letter "

Suit
Article 1 paragraph (7) UU PP
A lawsuit is a legal action that can be made by a taxpayer or a tax bearer against the implementation of tax collection or against a decision that can be filed for a lawsuit based on the taxation legislation in force.

APPEAL APPLICATION
Article 1 paragraph (6) of Law PP
"Appeal is a legal action that can be made by taxpayers or tax bearers against a decision that can be submitted for appeal, based on the taxation laws in force."