Finance Minister Declines Judicial Review on the Tax Law
Tuesday, 19 February, 2008 | 17:14 WIB

TEMPO Interactive, Jakarta: Finance Minister Sri Mulyani Indrawati said that the judicial review over the General Tax Provision Decree applied by the Supreme Audit Agency (BPK) is not reasonable to accept.

“BPK’s application is not reasonable to accept because there is no direct loss either the actual or the potential as regards BPK’s authority or constitutional right,” she said answering in a General Provision Tax Decree judicial review trial at the Constitutional Court.

Article 34 of the General Provision Tax Decree reviewed by BPK is not against Article 23 E point 1 of the 1945 Constitution on establishing BPK. “Article 34 instead carries out the Constitutional mandate regarding a citizen’s human rights and constitutional rights,” she said.

Justice and Human Rights Minister Andi Matalata believes that BPK’s reason for stating its constitutional right to audit freely and independently is not relevant. According to him, the sense of freedom and independence must also take other laws into account. “Freedom and independence doesn’t mean it’s by itself,” he said.

Earlier, BPK proposed a judicial review over Article 34 B of the State Decree No. 28/2007 on General Tax Provision. The session this time, which was led by Constitutional Court Chief, Jimly Assidiqie, was the second one.

Gunanto E S