The Impact of Tax Court Decisions on Aspects of Fulfilling Justice, Certainty and Expediency

Abstract

ABSTRACT

The court decision in cases certain have fulfil law idea principle; justice, certainty and utility. Research use qualitatives-dercriptive- normative aproach with data from tax court yurisprudence at 2007. Research conclude that if dispute among law idea, so justice is best option among others. In this reserach, didn’t be founded utility law idea. So that, researcher suggests that utility law idea necessary become law consideration in tax law decision.

Keywords: Tax Court Decision, Law Idea, Justice, Certainty, Utility.