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VOL. 11, ISSUE 2 (2025)
Ratio legis of the slogan for the sake of justice based on the one almighty god on enforcement letters (Taxes)
Authors
Rocmad Dwi Riwayanto, I Gede Widhiana Suada, Dominikus Rato, Himawan Estu Bagijo
Abstract
Further, as observed in the elucidation of
Article 7 paragraph 1 of Law No. 19 of 2000 concerning Amendment to Law Number
19 of 1997 concerning tax collection with enforcement letters. To achieve tax
collection effectiveness and efficiency based on Enforcement Letters, this
provision provides the same executorial force and legal force as a deed, which
is a civil court decision that has permanent legal force. Therefore,
Enforcement Letters can be directly implemented without the assistance of a
court decision anymore and an appeal cannot be filed. Regarding this slogan of
“For the Sake of Justice Based on the One Almighty God” contained in
enforcement letters under Article 7 paragraph 1 of Law No. 19 of 2000
concerning tax collection in the enforcement letters can be executed just like
court decisions having permanent legal force, this executorial title on judges
decision serving as the head of decisions or crown of decisions as a
formulation of oath pronounced by a judge that justice in the name of God is
making case decisions conforms with the applicable laws hence having an
executorial force with a dimension of closing a case in order to expedite any
legal actions decided by judges on legal connection between parties, as well as
rights and obligations attached thereto.
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Pages:25-30
How to cite this article:
Rocmad Dwi Riwayanto, I Gede Widhiana Suada, Dominikus Rato, Himawan Estu Bagijo "Ratio legis of the slogan for the sake of justice based on the one almighty god on enforcement letters (Taxes)". International Journal of Law, Vol 11, Issue 2, 2025, Pages 25-30
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