Abstract

The resolution of tax disputes aims to achieve substantive justice, which emphasizes that legal decisions must reflect social and economic justice, not just legal formalities. In this context, the role of judges as Dominus Litis becomes crucial in ensuring fair and transparent decisions. This study aims to analyze the role of judges in realizing substantive justice in tax disputes in Indonesia. This study uses a qualitative approach with the method of literature study and legal document analysis. Data were obtained from academic literature, laws and regulations, and Tax Court decisions. Content analysis techniques were used to identify the concept of Dominus Litis, evaluate the role of judges in resolving tax disputes, and examine the implications of decisions on legal certainty and substantive justice. The results of the study show that judges not only act as law enforcers, but also as active trial controllers. Judges consider social and economic aspects in their decisions, which have an impact on legal certainty and tax justice. Therefore, it is necessary to improve the competence of judges in tax law to ensure the effectiveness of their role in the Indonesian taxation system.