Tax Court Unification Under Supreme Court Still Being Harmonised

JAKARTA, DDTCNews - The government is still harmonising the presidential regulation related to the unification of the Tax Court under a single roof.

The presidential regulation is required to transfer the organisational, administrative and financial guidance of the Tax Court from the Ministry of Finance (MoF) to the Supreme Court (SC or Mahkamah Agung/MA in Indonesian).

"This discussion forms an important part of preparing the regulatory foundation for changes to the governance of the Tax Court, particularly with regard to organisational, administrative and financial guidance, which will be transferred from the Ministry of Finance to the Supreme Court," the Supreme Court explained, as quoted on Tuesday (27/10/2026).

As determined by the Constitutional Court (Mahkamah Konstitusi/MK in Indonesian) in Decision Number 26/PUU-XXI/2023, the organisational, administrative and financial guidance of the Tax Court must be transferred to the Supreme Court no later than 31 December 2026.

According to the Supreme Court, that decision represents an important milestone in the institutional restructuring of the Tax Court, whilst also affirming the principle of the independence of judicial power.

"With this transfer, the organisational, administrative and financial guidance of the Tax Court is directed to fall under the Supreme Court, thereby, its institutional management is aligned with the principle of an independent judiciary," the Supreme Court stated via marinews.mahkamahagung.go.id.

The transfer process requires comprehensive arrangements covering inter-institutional authority; the management of human resources, administration and finance; as well as the continuity of judicial services.

During the meaningful participation session for the drafting of the Tax Court presidential regulation. convened by the MoF, the MoF disclosed that there are two principles underpinning the unification, namely soft landing and hold harmless.

Under the presidential regulation, Tax Court Judges will hold the status of Supreme Court judges. Meanwhile, employees of the Tax Court Secretariat will hold the status of Ministry of Finance (MoF) employees seconded to the Supreme Court for a specified period.

In the transitional provisions, it is affirmed that the handling of tax disputes at the Tax Court will continue to be conducted with reference to the Tax Court Law until such time as that Law is revised. (rig)