Ministry of Finance Expedites Draft Presidential Regulation on Transition of Tax Court to Supreme Court

The government is currently taking steps to implement the one-roof system for the Tax Court, as mandated by Decision of Constitutional Court No. 26/PUU-XXI/2023 (“Decision 26/2023”) and Decree of the President No. 38 of 2025 (“Keppres 38/2025”). These provisions are set out in the Draft Regulation of the President (“RPerpres”) on the Transfer of Organizational, Administrative, and Financial Supervision of the Tax Court from the Ministry of Finance (“Kemenkeu”) to the Supreme Court (Mahkamah Agung – “MA”).

Secretary-General of the Ministry of Finance, Robert Leonard Marbun, confirmed that the transitional regulation is currently undergoing the harmonization process and is targeted for completion by the end of October 2026. “This RPerpres on the transition is designed to ensure that the transfer of supervision from the Ministry of Finance to the MA is completed no later than 31 December 2026, allowing the Tax Court to operate fully under the authority of the MA as of 1 January 2027,” he explained.

In general, the RPerpres will cover various aspects of the transfer to the MA, including physical assets and intangible assets, such as the Tax Court's IT infrastructure and systems. In addition, the government confirmed that Regulation of the Minister of Finance (“Peraturan Menteri Keuangan – PMK”) concerning Legal Representatives will remain in effect during the transition period until new regulations are issued by MA.