Kajian Persiapan Penyatuan Atap Pengadilan Pajak dari Kementerian Keuangan Kepada Mahkamah Agung

The Constitutional Court of Indonesia Decision Number 26/PUU-XXI/2023 constitutes a landmark marking a new chapter in the handling of tax cases in Indonesia. Mandating the Supreme Court to gradually assume responsibility for all organisational, administrative and financial management of the Tax Court from the Ministry of Finance, this decision will be implemented in stages by 31 December 2026.

This book seeks to identify the potential challenges and obstacles involved in the integration of the Tax Court into the Supreme Court, while also offering a wide array of recommendations to support this transition. Beyond its current position under the Ministry of Finance, the Tax Court differs from judiciaries under the Supreme Court in several key aspects, including the structure of its leadership, the personnel within its institutional framework and the procedural law governing case examination.

To address the diverse issues that must be resolved in the process of unifying the oversight of the Tax Court, our team of authors conducted a comprehensive review of the Tax Court's legal framework, an institutional analysis of the Indonesian Tax Court and a comparative study of tax courts in several other countries. Ultimately, this book offers recommendations aimed at aligning aspects of regulation, organisational structure, personnel administration and budgeting.