Comparison of the Application of the Dominis Litis Principle in Indonesian and Dutch Tax Courts

The Dominis Litis principle emphasizes the active role of judges in directing trials to achieve substantive justice. In Indonesian tax courts, applying this principle still faces challenges, such as the lack of transparency of decisions and inconsistencies in legal interpretation. In contrast, the tax court system in the Netherlands shows a more systematic approach, with judges having broad authority to manage trials efficiently. This study uses a doctrinal method with a statutory, conceptual, and legal interpretation approach. The data analyzed include primary legal sources, such as the Tax Court Act and the Judicial Power Act, and secondary legal sources from previous studies on applying the Dominis Litis principle in Indonesia and the Netherlands. The study results show that although the Dominis Litis principle has been accommodated in the Indonesian tax court system, its implementation is still limited due to legal system and technology limitations. In contrast, the Netherlands applies this principle more effectively with high transparency and a clear appeal mechanism. Therefore, Indonesia can adopt best practices from the Netherlands, including increasing transparency of decisions, optimizing the role of judges, and utilizing technology in the tax court system.