Abstract: Tax Court is a special court which is a judicial body that exercises judicial power for taxpayers or tax bearers seeking justice for tax disputes. The problems in this study include, first, how is the practice of dispute resolution in the tax court as a judicial body that carries out independent judicial power? Second, how to regulate the competence of tax court judges in examining and deciding tax disputes as a judicial body that exercises independent judicial power? Third, how to realize the ideal tax court in the future as a judicial body that exercises independent judicial power? The research method used is descriptive analytical research, with a juridical-normative approach as the main approach and supported by a historical-comparative approach. The results of the study show that, firstly, the practice of tax dispute resolution in the tax court is regulated in articles of procedural law starting from Article 34 to Article 93 of Law No. 14 of 2002 concerning the Tax Court. In examining and deciding on tax disputes, the appeal.....
Keywords: Tax Court, Judicial Power, Tax Dispute, Judge Competence, Tax Court Decision.
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