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“According to Robert J. Sharpe, the verdict was not as wine. The verdict does not improve with age. It would be better for the verdict to be rendered immediately, while the case is still fresh in the mind of the judge”, he declared, Tuesday (28/02/2023).

Yurike felt that the longer a judge delays making a decision, the harder it will be to remember the details of the case that was considered. For this reason, he continued, the verdict must be rendered immediately while it is still fresh in the mind of the judge.

He also explained the rights of other taxpayers in court. These rights include the right to be heard, the right to defend oneself and the right to be treated fairly.

Taxpayer rights, especially in the courtroom, is one of the interesting issues that was addressed in the book titled Tax Court Institutions in Indonesia: Issues, Challenges and Reviews in Several Countries.

The new book published by DDTC was written by Founders of DDTC Darussalam And Danny Septriadias well as professionals from the DDTC Yurika Yuki. Not only the rights of taxpayers in court, the book also addresses issues regarding the level of tax justice.

Yurike explained that legal efforts for tax disputes in Indonesia can only be done at 2 levels. First of all, appeal or sue in Tax Court. Second, extraordinary legal remedies through judicial review at the Supreme Court.

According to him, compared to other countries, the resolution of tax disputes is generally carried out by three levels of justice as implemented in the United States, the Netherlands, Norway, Canada and Belgium.

There are also several countries that apply a two-tier court system like Indonesia to resolve their tax disputes, namely Austria and Germany.

In talk show title Closer to taxes thanks to the books, Yurike believes that the institution of the tax court in Indonesia is still overshadowed by a number of problems. Among these problems is the accumulation of litigious files.

In addition to the issues and problems surrounding the institution of the tax court, this book also reviews other aspects. Through the 5 chapters presented, this book describes the institutional aspects, the competence, the procedures of judgment, the decisions of the judge, until the rights of the taxpayers in the courtroom.

Yurike hopes the presence of the book can fill the void of literacy that critically addresses the fundamental issues facing tax justice institutions.

Moreover, this book should be a bridge that connects academic and practical. Indeed, this book not only covers theory, but also practice based on the author’s experience as a practitioner in a tax court.

“So this book comes as a trigger for the issues surrounding the institution of the tax court. In this book, we first describe the basic issues that still haunt the tax court in Indonesia,” Yurike said.

In an event talk show there were two other books published, namely Double Taxation Avoidance Agreement: Guide, Interpretation and Application (Second Edition). This book was edited by Darussalam, Danny Septriadi and Riyhan Juli Asyir.

There is also a book called Transfer Pricing: Ideas, Strategies and Practical Guides from an International Tax Perspective (Second Edition: Volume II). This book was edited by Darussalam, Danny Septriadi, B. Bawono Kristiaji and Atika Ritmelina Marhani.

The three new books complement the 17 books previously published by DDTC. If you want to have the latest book published by DDTC, you can place an order via the link https://bit.ly/PesanBukuDDTC. (rigs)