Adhyaputra, Andi Dhiepa and Priandhita Sukowidyanti Asmoro, SE., MSA.,AK (2020) Penerapan Good Governance Dalam Rekrutmen Hakim Pengadilan Pajak. Sarjana thesis, Universitas Brawijaya.
Abstract
Pengadilan Pajak mempunyai tugas dan wewenang memeriksa dan memutuskan sengketa pajak. hakim merupakan salah satu intrumen penting dalam penyelesaian permasalahan perpajakan. Namun, dalam proses penyelesaian sengketa sering terjadi ketidak konsistenan hasil keputusan yang dikeluarkan oleh pengadilan pajak. faktor kualitas sumber daya manusia menjadi salah satu faktor tidak konsistenya keputusan yang dikeluarkan oleh pengadilan pajak. Selain faktor kualitas, faktor kuantitas juga merupakan salah satu faktor penyelesaian sengketa pajak yang lambat. Maka dari itu untuk mengatasi permasalahan tersebut kementrian keuangan melaksanakan rekrutmen hakim pengadilan pajak. Namun, apakah dalam pelaksanaan rekrutmen hakim pengadilan menerapkan asas Good governance. Penelitian ini bertujuan untuk mengetahui apakah dalam pelaksanaan rekruitmen hakim pengadilan pajak sudah menerapkan asas good governance menurut Undanag-Undang No.28 Tahun 1999. Metode yang digunakan dalam penelitian ini adalah penelitian kualitatif dengan pendekatan deskriptif. Pendekatan deksriptif dalam penelitian ini berusaha mendeskripsikan mengenai proses perekrutan hakim pengadilan pajak. Selain itu peneliti juga akan mendeskripsikan bagaimana penerapan Asas good governance dalam perekrutan hakim pengadilan pajak. Hasil dari penelitian ini adalah dalam proses pelaksanaan rekrutmen hakim pengadilan pajak dikatakan dapat memenuhi asas good governance. Hal ini di nilai dari bagaimana kementrian keuangan sebagai pelaksana menerapkan semua asas-asas menurut good governance menurut Undang-Undang No.28 Tahun 1999. Rekomendasi yang dapat diberikan peneliti adalah sebaiknya kementrian keuangan lebih menerapkan asas-asas good governance dalam pelaksanaan rekrutmen hakim pengadilan pajak. Terlebih dalam hal transparansi dan juga akuntabilitas ada baiknya laporan pertanggung jawaban dari proses pelaksanaan rekrutmen hakim pengadilan pajak di publish ke masyarakat.
English Abstract
The Tax Court has the duty and authority to examine and decide tax disputes. the judge is an important instrument in solving tax problems. However, in the process of resolving disputes there are often inconsistencies in the results of decisions issued by the tax court. The quality factor of human resources is one of the inconsistencies of decisions issued by the tax court. Besides the quality factor, the quantity factor is also one of the factors in the slow resolution of tax disputes. Therefore to overcome these problems the Ministry of Finance conducts the recruitment of tax court judges. However, whether in the implementation of the recruitment of court judges apply the principle of Good governance. This study aims to determine whether in the implementation of recruitment of tax court judges have applied the principle of good governance according to Law No. 28 of 1999. The method used in this study is a qualitative research with a descriptive approach. The descriptive approach in this study seeks to describe the recruitment process of tax court judges. In addition, researchers will also describe how the application of the principles of good governance in the recruitment of tax court judges. The results of this research are in the process of implementing the recruitment of tax court judges said to be able to meet the principles of good governance. This is assessed from how the finance ministry as the executor applies all the principles according to good governance according to Law No.28 of 1999. The recommendation that researchers can give is that the finance ministry should apply the principles of good governance in the recruitment of tax court judges. Especially in terms of transparency and accountability, it is better to report the accountability of the recruitment process for tax court judges to the public
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | 0520030038 |
| Uncontrolled Keywords: | - |
| Subjects: | 600 Technology (Applied sciences) > 658 General management |
| Divisions: | Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga |
| Depositing User: | Zainul Mustofa |
| Date Deposited: | 15 Jul 2022 06:22 |
| Last Modified: | 15 Jul 2022 06:22 |
| URI: | http://repository.ub.ac.id/id/eprint/192112 |
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Text (DALAM MASA EMBARGO)
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