Legal Protection for Taxpayers Againts Tax Court Judge Decisions That Only Consider Formal Aspects
DOI:
https://doi.org/10.38035/jlph.v6i6.3728Keywords:
Legal Protection, Taxpayer, Ratio Decidendi, JusticeAbstract
The tendency of judicial formalism in resolving tax disputes triggers an acute antinomy between the principle of formal legal certainty and the principle of substantive justice. This study aims to analyze the alignment of the formalistic-oriented legal considerations (ratio decidendi) of Tax Court judges with the teleological objectives of Article 36 paragraph (1) letter b of the Law on General Provisions and Tax Procedures (UU KUP), as well as to formulate an ideal form of legal protection for taxpayers in realizing substantive fiscal justice. The research method used is normative-juridical with a statutory approach, case approach, and conceptual approach. The results indicate that the judges' ratio decidendi in several analyzed decisions is not aligned with the teleological purpose of Article 36 paragraph (1) letter b of the UU KUP. Judges tend to get trapped in positivistic-legistic reasoning that prioritizes administrative-procedural compliance, thereby canceling material rights and ignoring the search for material truth. The legal consequences of this approach are highly destructive: shifting the court's function into a mere "rubber stamp" for the tax authority, eliminating the search for material truth, undermining the structure of taxpayer legal protection, and triggering unjust enrichment by the state. This rigid approach violates the principle of proportionality and fails to achieve substantive justice.
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