Published! Book on Tax Court Transfer, LeIP-DDTC Collaboration

The research on the transfer of the oversight of Tax Court guidance was carried out to identify a range of issues pertaining to the Tax Court from multiple aspects. The findings of the study, compiled in this book, also encompass recommendations for the ideal design of the Tax Court through its integration into the Supreme Court.

“On account of this book, we will oversee the integration process of the Tax Court with seriousness, meticulousness and optimism,” Darussalam states.

As recognised by the public, the independence of the Tax Court has long been a topic of public discussion and garnered attention among various stakeholders in the adjudication of tax cases. The issue of judicial independence will be further highlighted following the transition of the Tax Court from the Ministry of Finance to the Supreme Court pursuant to the Constitutional Court Decision No. 26/PUU-XXI/2023.

The transfer process is expected to face multiple challenges and obstacles, ranging from differing concepts and design of the tax court, organisational structure, personnel system, to procedural law.

Published in collaboration between LeIP and DDTC, this book epitomises public oversight in the process of integrating the Tax Court into the Supreme Court.

“The results of this study, along with the aspirations and suggestions from all of you, ladies and gentlemen, are crucial. They will serve as input for the Tax Court working group at the Supreme Court,” claimed Sukma Violetta, a member of the LeIP Advisory Board.

Broadly speaking, this book delves into the concept and design of handling tax cases through the courts under the judicial system managed by the Supreme Court (MA), ranging from an in-depth discussion related to issues encountered in case proceedings as well as the underlying factors.

Further, in addition to highlighting potential challenges and obstacles to adjusting the governance of the Tax Court by the Supreme Court, this book addresses various key aspects that require institutional, administrative and technical judicial adjustments of the Tax Court in the foreseeable future.

This book encompasses five chapters. The opening chapter introduces the research background and the systematics of the study.

The second chapter, titled “'Learning: International Practice, Developmental History and the Unification under Supreme Court," delves into international practices while reviewing historical milestones and the evolution of the Tax Court.

The third chapter, "Implications of the Constitutional Court Decision on the Tax Court," outlines the impact of the Constitutional Court’s ruling on the legal framework and institutional structure of the Tax Court.

The fourth chapter, "Conditions of the Tax Court and Its Compatibility with the Judiciary," reviews the current state of the Tax Court, covering its institutional position, organisational structure, budgeting, facilities and infrastructure as well as the information technology systems in place.

The fifth chapter, 'Conclusions and Recommendations for the Tax Court Transition' offers recommendations based on studies by LeIP which may serve as a reference for stakeholders in formulating future policies.

Moreover, the findings presented in this book have been shared on several occasions, i.e., during the working meetings of the Working Group of the Supreme Court. LeIP and DDTC, therefore, deem this book a strategic contribution to data-based decision-making by the Supreme Court or the government.

This book was launched through a limited discussion held at Sari Pacific Hotel, Jakarta on Wednesday (23/4/2025). Intended to disseminate the outcomes of the collaborative research, the event will also serve as a forum to gather the aspirations of observers of the Tax Court.

Decision-makers and policy-makers within the Supreme Court and relevant government ministries/institutions as well as legal and tax practitioners, associations, academics and the mass media also attended today’s discussion and book launch.

Interested in reading the contents of the book Kajian Persiapan Penyatuan Atap Pengadilan Pajak dari Kementerian Keuangan kepada Mahkamah Agung? Stay tuned for further information on how to read a copy on DDTCNews! (sap)