Tinjauan Hukum Terhadap Eksistensi Kuasa Hukum dalam Beracara di Pengadilan Pajak

Pirade, Albertien Enang (2023) Tinjauan Hukum Terhadap Eksistensi Kuasa Hukum dalam Beracara di Pengadilan Pajak. S1 thesis, Universitas Kristen Indonesia.

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Abstract

Proses penyelesaian sengketa baik di tingkat pemeriksaan, keberatan, anding maupun peninjauan kembali Wajib Pajak bisa melakukan sendiri ataupun menggunakan jasa pihak ketiga. Pihak ketiga tersebut dikenal sebagai Kuasa Hukum atau KonsultanPajak.Tugas dan fungsi dan kriteria kedua jenis jasa profesi ini sama. Namun dasar hukum dalam proses pemberian izin prakteknya berbeda. Rumusan masalah dalam skripsi ini, yaitu: Pertama, Bagaimana praktik pelaksanaan peraturan yang mengatur mengenai Kuasa Hukum pada Pengadilan Pajak? dan Kedua, Bagaimana peranan Kuasa Hukum dalam membela hak Wajib Pajak dalam persidangan di pengadilan Pajak? Adapun jenis penelitian yang digunakan dalam skripsi ini yaitu penelitian yuridis normatif dengan menggunakan data-data sekunder seperti: buku-buku, artikel/karya ilmiah, dan peraturan perundang- undangan. Kuasa Hukum atau Kuasa Pajak diatur dalam UU Nomor 28 Tahun 2007 Pasal 32 Ayat (3) Tentang Ketentuan Umum Perpajakan dan lebih lanjut persyaratan Kuasa Hukum diatur dalam Pasal 32 Ayat (3a) Peraturan Menteri Keuangan Nomor 06/PMK.01/2007 Tentang Persyaratan Untuk Menjadi Kuasa Hukum Pada Pengadilan Pajak yang sebagaimana telah diubah dengan PMK Nomor 184/PMK.01/2017. Dasar hukum Kuasa Pajak juga diatur dalam Peraturan Pemerintah Nomor 74 Tahun 2011 tentang Tata Cara Pelaksanaan Hak dan Pemenuhan Kewajiban Perpajakan. Disis lain, peranan advokat sebagai kuasa hukum dalam membela Hak Wajib Pajak dalam Persidangan di Pengadilan Pajak sejalan dengan Putusan Mahkamah Konstitusi Republik Indonesia dalam Perkara Nomor 63/PUU- XV/2017 yang membahas pengujian Pasal 32 Ayat (3a) Undang-Undang Nomor 16 Tahun 2009 tentang Ketentuan Umum dan Tata Cara Perpajakan (UU KUP), yang persyaratan dan pelaksanaannya diawasi oleh Menteri Keuangan. Kata Kunci : Kuasa Hukum Pajak, Wajib Pajak. / The process of resolving disputes both at the level of examination, objection, appeal and review of taxpayers can be carried out alone or using the service of a third party. The third party is known as a Legal Counsel or Tax Consultant. Duties and functions and criteria for both types of professional services are the same. However, the legal basis for granting licenses in practice is different. The formulation of the problem in this thesis, namely: first, how is the practice of implementing regulations governing attorneys at the tax court? and second, what is the role of attorneys in defending the rights of taxpayers in trials at the tax court? The type of research used in this thesis is normative juridical research using by secondary data such as: books, scientific articles/works, laws and regulations. Legal Counsel or Tax Attorney is regulated in Law Number 28 of 2007 Article 32 Paragraph (3) Concerning General Tax Provisions and further requirements for Legal Counsel are regulated in Article 32 Paragraph (3a) Minister of Finance Regulation Number 06/PMK.01/2007 Concerning Requirements for Become a Legal Counsel at the Tax Court as amended by PMK Number 184/PMK.01/2017. The legal basis for tax attorneys is also regulated in Government Regulation Number 74 of 2011 Concerning Procedures for the Implementation of Rights and Fulfillment of Tax Obligations. On the other hand, the role of advocate as as legal counsel in defending the rights of taxpayers at the tax court Number 16 of 2009 Concerning General Provisions and Tax Procedures (UU KUP), whose requirements and implementation are overseen by the Minister of Finance. Keyword : Tax Attorney, Tax Paye

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