MoF: Draft Pres. Reg. on Tax Court Ready for Harmonisation

JAKARTA, DDTCNews - The Ministry of Finance (MoF) has completed the draft presidential regulation (Pres. Reg.) concerning the transfer of guidance of the organisation, administration and finances of the Tax Court from the MoF to the Supreme Court (Mahkamah Agung/MA in Indonesian).

The government is now preparing to advance the regulatory drafting process to the harmonisation stage before it is formally assessed. MoF Secretary General, Robert Leonard Marbun, said the drafting process has involved consultations with relevant stakeholders.

"Progress has been made. All consultations have been completed and the draft is ready. We are now moving towards the next stage, which is harmonisation. Enactment will follow after harmonisation," he said at the Our State Budget press conference, Friday (9/10/2026).

The drafting of the Pres. Reg. is a follow-up to Constitutional Court Decision Number 26/PUU-XXI/2023, which mandates the transfer of guidance on the organisation, administration and finances of the Tax Court from the MoF to the Supreme Court. The institutional harmonisation of the draft Pres. Reg. will be carried out by the Directorate General of Legislation at the Ministry of Law.

Previously, the MoF held a public consultation on the draft presidential regulation on 23 September 2026. The public consultation aimed to gather input from stakeholders on the concept and design of the transfer of Tax Court oversight. See MMoF Holds Public Consultation on Tax Court Presidential Regulation

During the consultation, Deputy Secretary of the Tax Court, Bismar Fahlerie, explained that the transfer must be carried out in accordance with the principles of soft landing and hold harmless. Both principles are intended to ensure that the transition process does not disrupt services to the disputing parties, whilst also preventing harm to litigants and court officials.

In general, the draft Pres. Reg. covers a number of aspects, including the stages of transfer, the status and financial rights of judges, human resources (HR) restructuring, transfer of assets and administration, governance and finances as well as transitional provisions.

Under the draft, Tax Court judges are planned to have their status transferred to that of Supreme Court judges. Meanwhile, employees of the Tax Court Secretariat will retain their status as MoF employees seconded to the Supreme Court for a specified period.

The transfer also covers Tax Court assets, including intangible assets such as information technology (IT) systems. Nonetheless, the MoF will continue to provide IT support to ensure the continuity of services, including the e-tax court system.

Pursuant to Constitutional Court Decision Number 26/PUU-XXI/2023, the transfer of guidance on the organisation, administration and finances of the Tax Court to the Supreme Court must be carried out in stages, no later than 31 December 2026.

For information, the consolidation of the Tax Court under the Supreme Court is also examined in the books published by DDTC and LeIP titled Kajian Persiapan Penyatuan Atap Pengadilan Pajak dari Kementerian Keuangan Kepada Mahkamah Agung. (dik)