MEMBERDAYAKAN KEWIRAUSAHAAN WARGA GEREJA MELALUI KEMANDIRIAN EKONOMI KREATIF SEBAGAI UPAYA MENJADI JEMAAT MISIONER DI GPIB JEMAAT KARUNIA CIPUTAT

KUSUMASTUTI, MERRIE WIDYANING (2026) MEMBERDAYAKAN KEWIRAUSAHAAN WARGA GEREJA MELALUI KEMANDIRIAN EKONOMI KREATIF SEBAGAI UPAYA MENJADI JEMAAT MISIONER DI GPIB JEMAAT KARUNIA CIPUTAT. S2 thesis, Universitas Kristen Indonesia.

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Abstract

Ketegangan antara nilai kepastian hukum (Rechtssicherheit) dan keadilan substantif (Gerechtigkeit) merupakan problematika mendasar dalam sistem peradilan pajak di Indonesia, khususnya terkait pemenuhan syarat formal jangka waktu pengajuan banding dan gugatan. Pasal 1 angka 12 Undang-Undang Nomor 14 Tahun 2002 mendefinisikan "Tanggal Diterima" suatu keputusan berdasarkan stempel pos pengiriman. Pengadopsian Teori Pengiriman (Verzendingstheorie) ini menciptakan fiksi hukum yang mengabaikan jeda waktu logistik sehingga mereduksi waktu efektif Wajib Pajak mempersiapkan pembelaan. Selain itu, penerapan keadaan kahar (force majeure) sebagai alasan pemaaf masih diwarnai ketidakpastian akibat ketiadaan parameter baku. Penelitian ini membedah implikasi yuridis pengaturan tersebut terhadap hak konstitusional Wajib Pajak menggunakan Teori Tujuan Hukum Gustav Radbruch dan Teori Moralitas Internal Hukum Lon Fuller. Penelitian yuridis normatif ini didukung data empiris. Analisis kualitatif dilakukan terhadap 21 Putusan Pengadilan Pajak dan Mahkamah Agung periode 2020-2025 serta wawancara mendalam dengan Hakim Pengadilan Pajak. Pendekatan penelitian meliputi pendekatan perundang-undangan (statute approach), kasus (case approach), dan konseptual (conceptual approach). Hasil penelitian menunjukkan disparitas putusan yang tajam atau fenomena "lotere yudisial" di Pengadilan Pajak. Majelis Hakim terpolarisasi dalam dua pendekatan: kelompok tekstualis memegang teguh stempel pos demi kepastian formal, sedangkan kelompok kontekstualis melakukan penemuan hukum dengan mengakui tanggal penerimaan nyata (actual receipt) demi keadilan. Terkait force majeure, ditemukan penerapan standar ganda di mana alasan internal manajemen ditolak melalui prinsip strict liability, sedangkan alasan kegagalan sistem teknologi mulai diterima secara kasuistik. Kesimpulannya, implikasi yuridis penerapan syarat formal serta interpretasi terkait jangka waktu pengajuan banding dan gugatan di peradilan pajak saat ini (das sein) menimbulkan ketidakpastian hukum dan pelanggaran hak konstitusional Wajib Pajak sehingga diperlukan konstruksi hukum ideal (das sollen) yang harus diarahkan pada keseimbangan antara kepastian hukum dan keadilan substantif melalui reformasi normatif-institusional. Oleh karena itu, direkomendasikan adanya (1) Reformasi regulasi "Tanggal Diterima" dan perbaikan kualitas di hulu sengketa; serta (2) harmonisasi dan standardisasi kriteria force majeure yang adaptif. Kata Kunci: Sengketa Pajak, Tanggal Diterima, Force Majeure, Kepastian Hukum, Keadilan Substantif / The tension between legal certainty (Rechtssicherheit) and substantive justice (Gerechtigkeit) constitutes a fundamental issue within the Indonesian tax justice system, particularly concerning the fulfillment of formal time limit requirements for filing appeals and lawsuits. Article 1 point 12 of Law Number 14 of 2002 defines the "Date Received" of a decision based on the dispatch postmark. The adoption of the Dispatch Theory (Verzendingstheorie) creates a legal fiction that overlooks logistical time gaps, thereby reducing the effective time available for Taxpayers to prepare their defense. Furthermore, the application of force majeure as an excusing factor remains fraught with uncertainty due to the absence of standardized parameters. This research examines the juridical implications of these regulations on the constitutional rights of Taxpayers using Gustav Radbruch's Theory of Legal Purposes and Lon Fuller's Theory of the Internal Morality of Law. This normative juridical research is supported by empirical data. A qualitative analysis was conducted on 21 Tax Court and Supreme Court Decisions from the 2020–2025 period, alongside in-depth interviews with Tax Court Judges. The research approaches employed include the statute approach, case approach, and conceptual approach. The results reveal a sharp disparity in decisions, indicating a "judicial lottery" phenomenon within the Tax Court. The Panel of Judges is polarized into two approaches: the textualist group strictly adheres to the postmark for the sake of formal certainty, whereas the contextualist group engages in legal discovery by acknowledging the actual receipt date to achieve substantive justice. Regarding force majeure, a double standard is evident: internal management issues are rejected under the principle of strict liability, while technological system failures are increasingly accepted on a casuistic basis. In conclusion, the juridical implications of the current application of formal requirements and interpretations regarding the time limits for appeals and lawsuits (das sein) generate legal uncertainty and violate the constitutional rights of Taxpayers. Therefore, an ideal legal construction (das sollen) is required, aimed at balancing legal certainty and substantive justice through normative and institutional reforms. Consequently, this study recommends: (1) reforming the regulation concerning the "Date Received" and improving quality at the upstream level of disputes; and (2) harmonizing and standardizing adaptive force majeure criteria. Keywords: Tax Dispute, Date Received, Force Majeure, Legal Certainty, Substantive Justice.

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