Tax Court Transferred to Supreme Court, MoF Prepares Transition

JAKARTA, DDTCNews – The government will prepare a transition period to implement the consolidation of the Tax Court under the Supreme Court (Mahkamah Agung/MA in Indonesian).

The Secretary General of the Ministry of Finance (MoF), Robert Leonard Marbun, said the transitional period is being prepared to ensure the Tax Court continues to operate despite the transfer of authority from the MoF to the Supreme Court.

"We are endeavouring to make the transition as smooth as possible. There must be no disruption. On 31 December, case processing must not stop. They have also requested IT support, so we will assist with that as well," said Robert, as quoted on Wednesday (22/7/2026).

Robert emphasised that the Tax Court must not cease operations during the process of transferring guidance authority over the organisation, administration and finances from the MoF to the Supreme Court.

"The key is the absence of disruption, because this concerns the business community and provides certainty. We are currently working on all the regulations," said Robert.

On another note, the transfer of the Tax Court from the MoF to the Supreme Court is an implementation of Constitutional Court (Mahkamah Konstitusi/MK in Indonesian) Decision Number 26/PUU-XXI/2023.

In that decision, it was declared that the phrase Ministry of Finance in Article 5 paragraph (2) of Law 14/2002 concerning the Tax Court has no binding legal force insofar as it is not interpreted as the Supreme Court, which shall be implemented gradually no later than 31 December 2026.

Accordingly, Article 5 paragraph (2) of the Tax Court Law reads in full: Guidance of the organisation, administration and finances of the Tax Court shall be conducted by the Supreme Court, which shall be implemented gradually no later than 31 December 2026. (dik)