KEKUATAN HUKUM PUTUSAN PENGADILAN TINGGI TATA USAHA NEGARA SURABAYA NOMOR: 193/B/TF/2022/PTTUN.SBY PASCA BERLAKUNYA SURAT EDARAN MAHKAMAH AGUNG NOMOR 1 TAHUN 2022

BUMIMANGAYOM, ANTONIA KRISMA LINTANG (2024) KEKUATAN HUKUM PUTUSAN PENGADILAN TINGGI TATA USAHA NEGARA SURABAYA NOMOR: 193/B/TF/2022/PTTUN.SBY PASCA BERLAKUNYA SURAT EDARAN MAHKAMAH AGUNG NOMOR 1 TAHUN 2022. S1 thesis, Universitas Atma Jaya Yogyakarta.

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Abstract

In a case of factual action (feitelijk handelingen) by a Directorate General of Taxes or Directorate General of Customs and Excise which was handled by the Administrative High Court. The jurisprudence was issued after a Circular Letter from the Supreme Court which changed what was originally a factual action by a Directorate General of Taxes or Directorate General of Customs and Excise which was the absolute competence of the State Administrative Court to become the competence of the Tax Court was published. However, this jurisprudence strengthens the ruling of the judges at the Administrative Court. Using a normative analysis method based on applicable legislation and also opinions from legal experts obtained from interviews, the Supreme Court Circular Letter is an institutional policy issued based on discretion and the functions assigned to the Supreme Court. SEMA must be implemented as a guideline for the implementation of trials to avoid disparities in jurisprudences. Even though the SEMA is not complied with, the judge’s ruling by the State Administrative High Court remains valid based on the principle of res judicata pro veritate habetur.

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