Indonesia's Tax Court is moving under the Supreme Court by 31 December 2026 — the implementing Presidential Regulation is a draft out for consultation, and dispute procedures do not change yet

Indonesia's Tax Court — where taxpayers appeal DJP assessments and refund decisions — is being moved from the Ministry of Finance to the Supreme Court. Constitutional Court Decision 26/PUU-XXI/2023 (pronounced 25 May 2023) rewrote Article 5(2) of the Tax Court Law (Law 14/2002) to read that the organisational, administrative and financial supervision of the Tax Court is carried out by the Supreme Court, implemented in phases no later than 31 December 2026. On 23 September the Ministry of Finance held a public consultation on the draft Presidential Regulation that will implement the transfer; officials target enactment in October. The message to taxpayers from the consultation is continuity: the Tax Court Law keeps governing how disputes are handled until it is revised, existing cases continue, and the transition follows "soft landing" and "hold harmless" principles so that services to the parties are not disrupted. Tax Court judges are to take Supreme Court judge status, while secretariat staff keep their finance-ministry employment while assigned to the Supreme Court for a period.

Key points

• What is moving and by when: under Constitutional Court Decision 26/PUU-XXI/2023, Article 5(2) of Law 14/2002 now reads that "organisational, administrative and financial supervision of the Tax Court is carried out by the Supreme Court, implemented in phases no later than 31 December 2026," replacing the finance ministry ("Departemen Keuangan") as the supervising body. The decision was pronounced on 25 May 2023.
• The implementing instrument: the Ministry of Finance put a draft Presidential Regulation on the transfer out for public consultation on 23 September 2026. It covers the transfer timeline and principles, judges' financial rights and status, human resources, assets and administration, governance and finance, and transitional provisions. Officials target enactment in October 2026; until then it is a draft.
• Judges and staff: Tax Court judges are to take Supreme Court judge status; secretariat staff keep their Ministry of Finance employment status while assigned to the Supreme Court for a specified period.
• What does not change for now: the Tax Court Law (Law 14/2002) continues to govern dispute handling until it is revised; procedural rules and case handling continue under the current framework; existing pending cases continue; and the rules on who may represent a taxpayer stay with the current finance-ministry regulation through the transition.
• Transition principles, as officials describe them: "soft landing" — moving from two roofs to one without disrupting services to parties in dispute — and "hold harmless" — no stakeholder, whether justice-seeker or official, should be put at a disadvantage by the reorganisation. Tax Court Deputy Secretary Bismar Fahlerie said stakeholders' "meaningful participation" is sought in designing the change.
• What we have not seen: how the Supreme Court will organise tax matters day to day, whether and when the Tax Court Law itself will be amended, or the practical date within 2026 on which each phase takes effect. The Presidential Regulation, once enacted, is the document to read.

Sources

• Mahkamah Konstitusi — Putusan Nomor 26/PUU-XXI/2023, pengujian UU 14/2002 tentang Pengadilan Pajak (pronounced 25 May 2023; primary source: Article 5(2) rewritten, Supreme Court, phased, no later than 31 December 2026)
• DDTCNews — Kemenkeu Gelar Konsultasi Publik Perpres Pengadilan Pajak, Ini Isinya (23 September 2026; contents of the draft Presidential Regulation, October target)
• DDTCNews — Transisi Penyatuan Atap Pengadilan Pajak, Layanan Tak Akan Terganggu (07:30 WIB, 24 September 2026; Bismar Fahlerie, Aditya Agung Priyo Nugroho, soft landing / hold harmless)
• DDTCNews — Tax Court Unification Transition Will Not Disrupt Services (24 September 2026)
• DDTCNews — Pengalihan Pengadilan Pajak ke MA Dilakukan Bertahap, Aturan Disiapkan