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"In the event of dispute of tax between Tax Payer and Directorate General of Tax cannot be settled in the process of study of tax and objection, the Tax Payer can file appeal against such tax dispute to the Tax Court. The Tax Payer hopes that he will obtain justice and legal certainty according to decision of the Tax Court issued.Nevertheless, there are some Tax Court decisions which are different upon dispute of the same tax. The Different Decision of the Tax Court does not give legal certainty and justice feeling. One of ways to secure in order that the Tax Court decision resulted consistent is to consider jurisprudence by the judge in making the decision. The Using of this jurisprudence must be carefully studied in order not to violate against the independency of judge in making the decision.This study is conducted by using theories in connection with jurisprudence, judge independence and tax court and at glance about VAT and Luxury Sales Tax facilities in connection with tax function which regulates. This study uses qualitative approach methods as well as using data source in the form of interview with source person, books, literatures, rules and regulations and other sources in connection with discussion topic in this thesis. In this study uses case study upon the tax dispute concerning facility of postponement of payment of VAT and Luxury Sales Tax to the production Sharing Contract (PSC) where some tax disputes has been decided by the Tax Court.Based on result of analysis to some decisions of the Tax Court, jurisprudence is not always considered by the judge in making the decision of the Tax Court although according to explanation of theories from experts and result of interview, considering jurisprudence in making the decision will not break judge independent principle. Besides, inconsistency of the decision of Tax Court caused by implementation of legal principles which are different by the judge in making decision of Tax Court. Based on the study mentioned above it can be concluded that procedure of use of jurisprudence not always to be implemented by the judge despite use of jurisprudence not violates against judge independent principle. For that purpose, it is recommended such procedure can be standardized so that consistency of decision of the Tax Court can be secured."

"Pertambahan jumlah kendaraan bermotor dikota-kota besar di Indonesia dan Daerah Khusus Ibukota Jakarta pada khususnya, dan tahun ke tahun terus meningkat. Hal tersebut menyebabkan peningkatan pencemaran udara yang disebabkan oleh emisi gas buang dari kendaraan bermotor, terutama berupa PM-10 yang terdapat pada soot hasil pembakaran solar kendaraan diesel. Salah satu alternatif untuk memperbaiki kualitas gas buang kendaraan bermotor khususnya yang bermesin diesel adalah dengan memasang "catalytic converter" pada knalpot kendaraan untuk mengoksidasi karbon menjadi CO2. Pada penelitian ini digunakan katalis Co,K/CeO2 untuk tujuan tersebut dan ditambahkan promotor La2O3, agar katalis tahan terhadap sulfur. CeO2 digunakan sebagai support dan Co sebagai inti aktif serta logam K berfungsi sebagai promotor untuk menurunkan suhu oksidasi. Preparasi katalis untuk catalytic converter dilakukan dengan metode preparasi CeO2 dan impregnasi inti aktif. Hasil preparasi katalis ini kemudian dikarakterisasi dengan FTLR dan BET. Pada penelitian ini dilakukan uji aktivitas katalis Co,K/CeO2 dan Co,K/CeO2 dengan penambahan promotor La2O3 terhadap reaksi oksidasi soot dengan memvariasikan kandungan sulfur yang terkandung pada soot. Uji ini dilakukan dengan variasi suhu; 100°C, 200°C, 300°C, 400°C dan 500°C. Hasil BET didapat luas permukaan support yang dihasilkan dari preparasi sebesar 17,5 m2/gr. Karakteristik dengan FTIR mengindikasikan adanya penambahan jumlah La2O3 dipermukaan katalis sehingga secara kualitatif menunjukkan keberhasilan proses impregnasi yang telah dilakukan. Uji aktivitas terhadap diesel soot menunjukkan katalis tanpa promotor La2O3 aktif terhadap soot dengan kandungan sulfur 0,5 % berat. Sedangkan katalis dengan adanya promotor La2O3 terbukti tahan atau resistan terhadap sulfur yang terdapat pada soot dengan kadar 1,5%-2,5% berat."