MoF Seeks Expeditious Tax Dispute Resolution for Legal Certainty
JAKARTA, DDTCNews - The Ministry of Finance (MoF) hopes that the transition of the tax court's consolidation under the Supreme Court will accelerate the resolution of tax disputes. This topic is among the reviews featured in the national media today, Monday (9/11/2026).
Director General of Taxes, Bimo Wijayanto, stated that the minister of finance supports readiness for the transition to prevent obstacles arising in services at the Tax Court. He also expressed hope that tax disputes can be resolved more quickly, thereby providing legal certainty for taxpayers.
"Our minister [Suahasil] is already very well informed and is in fact encouraging transition readiness so that it is not too problematic, whether in terms of institutional framework, human resources, governance, finances and all other matters related to management support," he said.
Previously, Bimo continued, the resolution of tax disputes up to the civil review (peninjauan kembali/PK in Indonesian) stage took more than 2 years. Now, the resolution time has been reduced to less than 2 years.
"Resolution up to the civil review stage used to take just over 2 years. Now it is just under 2 years. Hopefully it can be even faster," he said.
To support this acceleration, Bimo considers that a system capable of supporting judges' expertise is necessary. Such a supporting system is also expected to improve the consistency of rulings in the resolution of tax disputes.
"This will hopefully provide assurance that the tax court, which is maintained as lex specialis, must be faster, simpler, less costly, and have improved governance," he said.
For information, the consolidation of the tax court under the Supreme Court pursuant to Constitutional Court Decision Number 26/PUU-XXI/2023 must be implemented no later than the end of this year.
Based on that decision, the authority for organisational, administrative and financial guidance of the Tax Court must be transferred from the MoF to the Supreme Court no later than 31 December 2026.
In addition to the above topic, there are reviews concerning the government's plan to lower the gold purity threshold exempt from VAT. There is also discussion on developments regarding Indonesia's tax ratio, VAT, GloBE taxpayers and other matters.
Below is the full review of the tax-related articles.
Four Issues in the Transition of Tax Court Authority
Director General of Taxes, Bimo Wijayanto, stated that there are 4 issues under discussion in the transition of tax court authority. First, reducing concentration and improving access to justice.
Second, tax dispute resolution consolidated under the Supreme Court. Third, a focus on central and local taxes. Fourth, the design of efficient and high-quality legal remedies.
Based on data from the Directorate General of Taxes (DGT), there were a total of 73,394 appeal and lawsuit cases against notices of tax assessment nationally during the period 2021 to Q3/2026. Of that total, 74.6% were filed by taxpayers domiciled on the island of Java. (Bisnis.com/DDTCNews)
Indonesia's Tax Ratio Reaches 9.49% Through September 2026
Indonesia's tax ratio in the narrow sense reached 9.49% of nominal GDP throughout January-September 2026. This figure represents an increase compared with the same period in the previous year, which was recorded at 8.58%.
Based on calculations by Kontan with reference to data from the Ministry of Finance and Statistics Indonesia (Badan Pusat Statistik/BPS in Indonesian), Indonesia's tax revenues over the first 3 quarters of 2026 reached IDR1,847.7 trillion. Meanwhile, nominal GDP over the same period was IDR19,480.7 trillion.
In calculating the tax ratio in the narrow sense, the revenue components used are tax revenues, which encompass tax receipts as well as customs and excise. Meanwhile, non-tax state revenues (penerimaan negara bukan pajak/PNBP in Indonesian) from natural resources are not included in that calculation. (Kontan)
House Speaker Asks Government to Review VAT Policy on Sanitary Pads
House of Representatives Speaker Puan Maharani has requested the government to treat the issue of tax on sanitary pads as constructive input.
Puan views the issue as a reflection of public concern over the affordability of sanitary pads. Such public concern, she stated, needs to be heard and taken into consideration when formulating policy.
"We encourage the government to treat public aspirations regarding the tax on feminine sanitary pads as meaningful input for the development of public welfare," she said. (DDTCNews)
GloBE-Covered Taxpayers for 2025 Must Pay Top-Up Tax by Year-End
Taxpayers that are members of a multinational enterprise (MNE) group covered by GloBE must pay top-up tax no later than the end of the tax year following the year of imposition.
The top-up tax payable encompasses top-up tax under the income inclusion rule (IIR), the domestic minimum top-up tax (DMTT) or the undertaxed payment rule (UTPR).
"The payment due date for the top-up tax payable referred to in paragraph (16) is no later than the Fiscal Year following the year of the imposition of GloBE," reads Article 65 paragraph (17) of Minister of Finance Regulation (MoF Reg.) 136/2024. (DDTCNews)
Government to Lower Gold Purity Threshold Exempt from VAT
A revision to the VAT facilities provisions for gold is also among the economic stimulus measures to be introduced by the government next year. This incentive is expected to benefit the jewellery industry as well as consumers of precious metals.
Coordinating Minister for Economic Affairs, Airlangga Hartarto, stated that the VAT exemption will be granted to supplies of gold with a purity of 99.9%. Under the currently applicable provisions, namely Gov. Re. 49/2022, the non-collection of VAT facility applies to gold with a purity of 99.99%.
"VAT exemption on gold with a purity of 99.9%," he said. (DDTCNews)
DSI to Set Fair Export Price Range for 3 Commodities
PT Danantara Sumberdaya Indonesia (DSI), as the state-owned export enterprise, will establish a fair price range for exports of 3 strategic commodities covered under the single-channel export policy.
Minister of Trade, Budi Santoso, stated that the determination of the price range will take into account commercial parameters as well as the export benchmark price (harga patokan ekspor/HPE in Indonesian). He noted that the HPE will continue to be evaluated and used as one of DSI's references in setting a fair export price range.
"So the DSI will set a fair export price range, with reference to or using other commercial parameters. The export benchmark price will continue to be used," he said. (DDTCNews)