PENGADILAN PAJAK DALAM RANGKA MEWUJUDKAN PERLINDUNGAN HUKUM BAGI PENCARI KEADILAN

This research aims is to investigate the implementation of the tax court in order to establish legal protection for seeking justice, knowing the ability to realize tax court legal protection for seeking justice and what legal steps can be taken so that the tax court to achieve legal protection for seeking justice. Data used in this study are This research is a normative empirical research primary and secondary data obtained through library research and field research. Primary data was obtained by interview with the interview guide instrument, while the secondary data obtained by study of documentation by means of document studies. Both data were analyzed by using descriptive analysis with approach qualitative method. The results of this study indicate that (1) implementation of the tax court turned out to contain aspects of individual fairness and social justice to the people who laid the obligation to honor and respect the rights of the larger society, namely, justice seekers who wanted the event that is fast, simple and plain mild, but the arrangements regarding the terms of appeal in accordance with Article 36 Paragraph (4) of Law No.14 of 2002 shows the unfairness to taxpayers (2) the Tax Court has not been able to provide legal protection for seeking justice because of some legal constraints are obstacles to the rule legislation, barriers to not obey the principle or theory and the constraints of the executor (3) The steps taken by law for the tax court to achieve legal protection for seeking justice is by revising the Law No. 14 of 2002 regarding the Tax Court and strengthen implementation Tax Court decision