At the beginning of this year, a specialist tax advocate, Nurhidayat et al, filed a judicial review of the provisions of Art. 5 paragraph (2) of Law No. 14/2002 concerning the Tax Court to the Constitutional Court. This process coincided with the revelation of the unreasonable wealth scandal of the Head of the General Section at the Directorate General of Taxation at the Ministry of Finance, Rafael Alun Trisambodo. Rafael, as we all know, is the father of Mario Dandy Satriyo, the suspect in the alleged torture case, who was later found to have an unreasonable amount of wealth. Since the case was uncovered, the authority of the Ministry of Finance has been questioned, including how the institution manages the Tax Court. Not long ago, Nurhidayat et al got what they wanted. The Constitutional Court ordered that the management of the Tax Court be carried out under one roof at the Supreme Court no later than December 2026.
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