Abstract

This article is Characteristics of The Tax Court as a Special Court in an Independent Judicial Power System. This legal research uses legislation in accordance with the identified issues. The author identifies various methodologies used in legal studies, including the statute approach, historical approach, and conceptual approach. This thesis is composed using the statute approach, as explained in primary legal sources. The legislative approach involves evaluating all legal norms related to the legal situation at hand. The results of this evaluation serve as the basis for addressing current issues. This legal technique involves verifying the consistency and compliance between laws and regulations with the issues that the author will discuss. This revision will generate a debate to analyze and resolve the emerging difficulties. To understand and analyze the urgency of the legal position of the Tax Court within an independent judicial power system. The Tax Court has distinct characteristics from the four judicial bodies under the Supreme Court: the General Court, the Religious Court, the Military Court, and the State Administrative Court. These differences include the Tax Court's organizational structure, the judicial staffing system, the composition of the panel of judges, and the procedural law. while the author's suggestion is that the Tax Court as a special court within the State Administrative Court under the Supreme Court should have the same characteristics as other courts in general.