Reconstruction of Tax Judges' Ratio Decidendi in International Tax Disputes based on The Principle of Substance Over Form
DOI:
10.59888/ajosh.v4i10.733Published:
2026-07-08Downloads
Abstract
This research examines the weaknesses in tax judges’ ratio decidendi in resolving international tax disputes, which remain dominated by a formalistic approach. Problems arise when legal considerations rely more on the legal form of a transaction than on its underlying economic substance, potentially leading to inconsistent decisions and legal uncertainty. This study analyzes judges’ reasoning patterns in Tax Court decisions, particularly when addressing the complexity of cross-border transactions. This research uses normative legal methods, including statutory, case-based, conceptual, and comparative approaches. It relies on the principle of substance over form, which has developed in international practice through the OECD and the Base Erosion and Profit Shifting initiative. The results reveal inconsistencies in the application of ratio decidendi and the limited use of the principle of substance over form in judges’ legal reasoning. This condition results in weak harmonization with global standards and has the potential to create injustice for taxpayers. This research offers a reconstruction of the tax judges’ reasoning model that grounds ratio decidendi in economic substance without neglecting the legal certainty derived from written norms. This model is expected to improve decision consistency, strengthen the legitimacy of tax justice, and support the integration of national tax law with international developments.
Keywords:
Ratio Decidendi Tax Judge International Tax Dispute Substance Over Form Legal ReconstructionReferences
Anggraini, D. A. (2025). Prinsip base erosion and profit shifting (BEPS) terhadap kedaulatan hukum pajak Indonesia: Kajian literatur. Causa: Jurnal Hukum dan Kewarganegaraan, 13(4), 1–10.
Burchardt, D. (2022). The concept of legal space: A topological approach to addressing multiple legalities. Global Constitutionalism, 11(3), 518–547.
Damayanti, H. H. (2017). Peran OECD dalam meminimalkan upaya tax aggressiveness pada perusahaan multinationality. Jurnal Akuntansi Multiparadigma, 8(1), 79–89.
Hakim, U. L. (2025). Ratio decidendi of judge's decision in marriage annulment case: Antinomy between justice and legal certainty in Depok Religious Court. Al-Afkar: Journal for Islamic Studies, 8(2), 2059–2073.
Harini, M., & [penulis kedua]. (2025). Peran hakim pada proses penemuan hukum sebagai upaya penegakan keadilan berdasarkan kode etik hakim. Journal Evidence of Law, 4(1), 207–230.
Hosaimah, B. (2023). Transformasi peran hakim konstitusi dalam mewujudkan keadilan substantif melalui yurisprudensi. YUDHISTIRA: Jurnal Yurisprudensi, Hukum dan Peradilan, 1(4), 69–78.
Indah, R. M. (2025). Penemuan hukum sebagai implementasi teori hukum dalam menjawab kekosongan norma. Media Hukum Indonesia (MHI), 3(4).
Jenita, A. (2025). Dampak kebijakan hukum pajak terhadap pertumbuhan ekonomi di Indonesia. Jurnal Pustaka Aktiva (Pusat Akses Kajian Akuntansi, Manajemen, Investasi, dan Valuta), 5(1), 58–63.
Judijanto, L. (2025). Tantangan dan strategi penegakan hukum pajak digital di Indonesia: Studi literatur. Jurnal Salome: Multidisipliner Keilmuan, 3(6), 325–332.
Madaniah, P., & [penulis kedua]. (2026). Tax avoidance (penghindaran pajak) vs. tax evasion (penggelapan pajak): Analisis etika bisnis Islam. Jurnal Transformasi Hukum dan Keadilan Sosial, 10(1).
Maulidya, G. Z. (2023). Ratio decidendi putusan, jenis-jenis putusan, dan upaya hukum terhadap putusan yang telah memiliki kekuatan hukum tetap ditinjau dari perspektif hukum acara pidana di Indonesia. HUKMY: Jurnal Hukum, 3(1), 211–230.
Missleini, M., & [penulis kedua]. (2024). The principle of justice ratio decidendi of the judge in Decision Number 813 K/PID2-23. Jurnal Hukum Sehasen, 10(1), 185–190.
Neltje, J., & [penulis kedua]. (2023). Nilai-nilai yang tercakup di dalam asas kepastian hukum. Innovative: Journal of Social Science Research, 3(5), 2034–2039.
Prasetya, A. S. (2023). Peran hukum dalam pembangunan dengan pendekatan economic analysis of law. JISIP (Jurnal Ilmu Sosial dan Pendidikan), 7(1).
Putri, R. D. (2025). Optimalisasi tax planning atas PPh: Tinjauan literatur terhadap praktik dan regulasi perpajakan di Indonesia. Integrative Perspectives of Social and Science Journal, 2(3), 5535–5544.
Quratuainniza, H. S. (2026). Keadilan sebagai basis moral hukum: Analisis filsafat dan relevansinya bagi sistem hukum Indonesia. ALADALAH: Jurnal Politik, Sosial, Hukum dan Humaniora, 4(1), 155–168.
Rahardjo, A., & [penulis kedua]. (2025). Efektivitas mekanisme penyelesaian sengketa pajak di Indonesia dalam perspektif perbandingan hukum dengan sistem common law. Judge: Jurnal Hukum, 6(4), 1153–1167.
Ramadhan, W. D. (2025). Reformasi pajak berbasis keadilan dan kepastian hukum: Strategi efektif mengurangi sengketa pajak dan meningkatkan efisiensi sistem perpajakan. Jurnal Pajak dan Keuangan Negara (PKN), 7(1), 63–70.
Romadhoni, K. R. (2025). Urgensi pembaharuan hukum melalui pendekatan ius constitutum dan ius constituendum pada tindak pidana dalam kegiatan bisnis di Indonesia. AL-MUTSLA, 7(2), 678–711.
Silooy, E., & [penulis kedua]. (2024). Hilangnya independensi hakim dalam memeriksa dan memutus perkara. Journal of Law, Administration, and Social Science, 4(5), 920–930.
Suriadiata, I., & [penulis kedua]. (2026). Rasionalitas di balik putusan: Menguji pertimbangan hukum hakim dalam persidangan. Retorika: Journal of Law, Social, and Humanities, 4(2), 1–17.
Syafe'ie, A. D. (2025). Peran logika dan penalaran hukum terhadap pengambilan keputusan oleh hakim. Edukreatif: Jurnal Kreativitas dalam Pendidikan, 6(1).
Wirayudha, M. D. (2025). Diskresi penegak hukum dalam sistem peradilan pidana: Harmonisasi keadilan prosedural dan substantif. HARISA: Jurnal Hukum, Syariah, dan Sosial, 2(1), 170–185.
Yufiandra, D. (2025). Keterbatasan argumentasi hakim dalam sistem civil law Indonesia. Jurnal Hukum Lex Generalis, 6(7).
License
Copyright (c) 2026 Sri Wisnuaji, Muchlas Rowi
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International. that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
