Tax Court Judges’ Financial Entitlements to Match Appellate Judges

JAKARTA, DDTCNews - The draft presidential regulation on the Transfer of Organisational, Administrative and Financial Guidance of the Tax Court from the Ministry of Finance (MoF) to the Supreme Court (SC) will also include clauses concerning the status and financial entitlements of tax judges.

Substitute Registrar of the Tax Court Secretariat, Aditya Agung Priyo Nugroho, stated that the status of Tax Court judges will be aligned with that of judges at the SC. Financial entitlements will also be equalised to ensure that tax judges are not disadvantaged.

"Through this presidential regulation, we are trying to bridge the gap so that the status of judges can be equalised with that of judges at the SC," said Aditya at a public consultation on the draft presidential regulation, as cited on Thursday (24/9/2026).

Specifically, all Tax Court judges will transition to the status of SC judges, with financial entitlements and facilities equivalent to those of judges at the court of appeal level. During this transfer process, judges' financial entitlements will be paid by the SC.

With regard to MoF employees working at the Tax Court Secretariat, those employees will continue to implement their duties and functions until a human resources restructuring is undertaken by the MoF and the SC.

"We are trying to bridge this, having already coordinated with the Ministry of State Apparatus Reform and Bureaucratic Reform, the National Civil Service Agency and the State Secretariat Ministry. It has been agreed within the presidential regulation that human resources restructuring will take place through secondment of MoF employees to the SC for a specified period," said Aditya.

The duration of the secondment of MoF employees at the Tax Court Secretariat will be agreed upon by the SC in a separate memorandum of understanding (MoU). "Knowledge will be shared with the SC so that the human resources operating the Tax Court at the SC will have the same competencies," said Aditya.

Given that MoF employees at the Tax Court Secretariat will not transfer their status to become SC employees, the payment of financial entitlements for those employees will continue to be implemented by the MoF.

This step is seen as a solution to address the difference in remuneration levels between the two institutions. "There is an issue relating to remuneration. We acknowledge that there is a difference between the SC and the MoF. This presents a challenge: how to ensure that this transfer does not disadvantage the affected human resources," said Aditya. (dik)