Tax Court Unification Transition Will Not Disrupt Services
JAKARTA, DDTCNews - The Ministry of Finance (MoF) has confirmed that the transition process for unifying the Tax Court under the Supreme Court (Mahkamah Agung/MA in Indonesian) will not disrupt services to the disputing parties. This topic is one of the reviews covered by national media today, Thursday (24/9/2026).
This was stated during a public consultation on the draft presidential regulation on the Transfer of Organisational, Administrative and Financial Guidance of the Tax Court from the MoF to the MA. The drafting of the presidential regulation was undertaken to follow up on the unification of the Tax Court under the MA pursuant to Constitutional Court Decision Number 26/PUU-XXI/2023.
"It would be ideal if we conducted meaningful participation, whereby stakeholders gather and provide input on the concept and design we have prepared," said Tax Court Deputy Secretary, Bismar Fahlerie.
Bismar stated that there are 2 principles underpinning the transfer of authority over the organisational, administrative and financial guidance of the Tax Court from the MoF to the Supreme Court, namely soft landing and hold harmless.
Under the soft landing principle, the transition of the Tax Court from a dual-roof system to a single-roof system is targeted to proceed without disrupting the provision of services to the disputing parties at the Tax Court.
"The second principle we are applying is hold harmless. This is also crucial. When this transformation and transfer takes place, no party should be disadvantaged, whether those seeking justice or the officials involved," said Bismar.
Meanwhile, Substitute Registrar of the Tax Court Secretariat, Aditya Agung Priyo Nugroho, noted that the drafting of the presidential regulation concerning the unification of the Tax Court under a single roof has been coordinated with the Supreme Court to identify various issues in the transitional process.
He noted that such coordination is necessary given that the Tax Court has its own procedural law, business processes and human resource management arrangements that differ from those of other courts under the Supreme Court.
In general, the draft presidential regulation prepared by the government covers several matters. First, the target timeline for the transfer of the Tax Court from the MoF to the Supreme Court. Second, the status and financial entitlements of Tax Court judges.
Third, human resource restructuring. Fourth, the transfer of assets and administration. Fifth, governance and finance. Sixth, transitional provisions.
The organisational, administrative and financial guidance of the Tax Court is to be transferred to the Supreme Court no later than 31 December 2026.
Tax Court judges will transition to the status of Supreme Court judges, whilst employees of the Tax Court Secretariat will retain their status as MoF employees seconded to the Supreme Court for a specified period.
Tax Court assets, including intangible assets such as IT systems, will also be transferred to the Supreme Court. Nevertheless, the MoF will continue to provide IT support to ensure the smooth operation of the e-tax court system.
Under the transitional provisions, the handling of tax disputes at the Tax Court will continue to be governed by the Tax Court Law until such time as that law is revised.
"With regard to the minister of finance regulation on attorneys and the organisational structure of the Tax Court under Presidential Decree 83/2003, these remain in use at present until the Supreme Court makes amendments," said Aditya.
The draft presidential regulation on the unification of the Tax Court is planned to be enacted as a presidential regulation in October 2026.
For information, the unification of the Tax Court under the MA is also discussed in a book by DDTC and LeIP entitled Kajian Persiapan Penyatuan Atap Pengadilan Pajak dari Kementerian Keuangan Kepada Mahkamah Agung.
In addition to this news, there is a review of the MoF's ongoing review of incentives aligned with the global minimum tax. There is also a discussion on taxpayers being urged not to disregard distress warrants.
The following is a full review of tax articles.
Attorney Requirements Remain Unchanged
The transfer of authority for organisational, administrative and financial guidance of the Tax Court from the MoF to the MA does not alter the provisions governing the requirements for attorneys at the Tax Court.
Aditya stated that the requirements to become an attorney at the Tax Court continue to comply with the provisions under the minister of finance regulation (MoF Reg.).
"With regard to attorneys, up until the transfer in 2027, the existing provisions will apply. We will use attorneys pursuant to the applicable minister of finance regulation," said Aditya. (DDTCNews)
Suahasil Still Reviewing Tax Incentives Compatible with GMT
The government is still assessing the appropriate tax incentive scheme for businesses and investors to align with the implementation of the global minimum tax (GMT).
Minister of Finance, Suahasil Nazara, disclosed that there are a number of tax facility options that may be extended to the business community. These incentives are expected to provide ease whilst also facilitating business activities.
"There are various incentives we provide, namely import duty exemptions for certain products, tax exemptions for certain types of goods, for transactions and so forth. So we continue to act according to our international commitments," he said. (DDTCNews, Kontan, Bisnis Indonesia)
SPP-TDLN Not Yet Applied, DGT: Final Preparation Stage
The Directorate General of Taxes (DGT) has stated that the tax collection system for foreign digital transactions (sistem pemungutan pajak transaksi digital luar negeri/SPP-TDLN in Indonesian) has not yet been officially implemented. Originally, the implementation of SPP-TDLN was scheduled to commence on 10 September 2026.
DGT Director of Tax Dissemination, Service and Public Relations, Inge Diana Rismawanti, stated that the SPP-TDLN is currently in its final stage of refinement and is almost ready to be operationalised. However, the government has not yet officially launched or operationalised the system.
"The [SPP-TDLN] is currently in its final preparation stage to go live," she said. (DDTCNews, Kontan)
Taxpayers Urged Not to Ignore Distress Warrants
Taxpayers are urged not to ignore distress warrants issued by the DGT in the tax collection process.
DGT Senior Tax Instructor, Gede Suarnaya, explained that a distress warrant is one of the stages in the active collection process after a taxpayer has failed to settle their tax liability pursuant to the applicable provisions.
He noted that a distress warrant is not merely a warning letter, as it may be followed by confiscation and even auction of assets if the tax liability remains unpaid.
"The distress warrant holds a very important position. It is issued by a tax bailiff and is not merely an ordinary warning letter. This document carries executorial legal force, meaning it is equivalent to a court decision with permanent legal force," he remarked. (DDTCNews)
Renewal for Tax Consultant Practice Licence Cards Abolished
With the entry into force of MoF Reg. 55/2026, tax consultant licences no longer have a specified validity period. The MoF confirmed this through the FAQ on MoF Reg. 55/2026.
However, tax consultants are required to continue fulfilling their professional obligations, such as completing continuing professional education (pendidikan profesional berkelanjutan/PPL in Indonesian), maintaining membership of an association, submitting annual reports and complying with the code of ethics. "Under MoF Reg. 55/2026, there is no validity period for a tax consultant licence. A tax consultant licence remains valid, insofar as it is not revoked or declared invalid under MoF Reg. 55/2026," the MoF stated in the FAQ on MoF Reg. 55/2026.
Previously, MoF Reg. 111/2014, as amended by MoF Reg. 175/2022, limited the validity period of practice licence cards to 2 years from the date of issuance. Prior to the expiry of the validity period of the practice licence card, tax consultants were required to submit a renewal application. (DDTCNews)
BI Maintains Interest Rate at 5.75%
Bank Indonesia (BI) has decided to maintain the BI rate at 5.75%, with the deposit facility and lending facility rates at 4.75% and 6.5% respectively.
The decision to maintain the BI rate is claimed to be consistent with the strategy of stabilising the rupiah exchange rate amid continued strong external pressures. This measure is seen as supporting the achievement of the inflation target of 2.5% plus or minus 1% in 2026 and 2027 as well as the creation of sustainable economic growth.
"The BI Board of Governors Meeting (RDG) on 22–23 September 2026 decided to maintain the BI rate at 5.75%," said BI Governor, Destry Damayanti. (DDTCNews, Kontan, Bisnis Indonesia) (dik)