Tag
#Tax Court
Showing 1-14 of 14 items
articleTime to Re-Organize the Rules on Tax Decision Deadlines
This opinion underscores the urgency of amending the Tax Court Law to close regulatory gaps in decision deadlines. Such a reform is essential to strengthen legal certainty, judicial discipline, and trust in the tax system.
Apr 10, 2026
articleTax Court Sets Recess Period for March 16–27, 2026
The Indonesian Tax Court has designated a court recess period from March 16 to 27, 2026, in observance of Eid al-Fitr 1447 H. During this period, tax dispute hearings will be temporarily suspended, while administrative activities such as the filing of tax lawsuits will continue. Court hearings will resume on March 30, 2026.
Mar 12, 2026
articleInternal Memo and the Distortion of Tax Legal Framework
This article discusses the use of an internal memo as a basis for tax adjustments, the distortion of the principle of legality, and the implications for legal certainty at the Tax Court.
Jan 5, 2026
articleSupreme Court Mandates Electronic Documents for Tax Judicial Review Filings
The Supreme Court now requires Judicial Review (PK) filings for tax cases to be equipped with electronic documents. Learn about the new rules, document formats, and the impact on taxpayers.
Dec 17, 2025
articleBIJAK Webinar: With Shorter Timeframes, Taxpayers Need to Prepare Strategies to Face Audits
PMK 15/2025 and the Coretax system bring major changes to tax audits. Taxpayers need the right strategies to be well-prepared for audits efficiently.
May 21, 2025
articleWhen The Last Legal Remedies are Hindered by the Tax Court’s Archival System
This article discusses the challenges in filing a Judicial Review (PK) with the Supreme Court due to the inefficient archival system of the Tax Court and the urgency of digital reforms to enhance transparency and accountability in tax administration.
Mar 3, 2025
articleManaging Tax Court, The Supreme Court Ready to Form Transition Team
The Supreme Court (MA) will form a transition team for managing tax courts from the Ministry of Finance (Kemenkeu). The transition team consists of the Supreme Court, the Ministry of Finance, and the Ministry of State Apparatus Empowerment and Bureaucratic Reform (Kemenpan RB).
Jul 18, 2023
articleJudicial Review, the Last Legal Remedy for Tax Cases
Judicial Review is the last legal remedy in the process of resolving tax disputes between the Taxpayer and the Tax Office.
Apr 12, 2023
articleThe Constitutional Court Reduces The Ministry of Finance's Authority Over Tax Court
The Ministry of Finance's authority that has been reduced concerns the role of this state treasury in the selection process for the Chairman and Vice-Chairman of the Tax Court.
Sep 30, 2020
articleTax Court Again Suspends Trial Session
Based on the Circular Letter (SE) of the Chairman of Tax Court number SE-015 / PP / 2020, the trial which was originally scheduled to take place between 14 September-18 September was postponed. It is planned that the trial will be held again on 21 September, 2020.
Sep 14, 2020
articleTwo Employees Confirmed Covid-19 Positive, Tax Court Delays Trial Again
In the regulation released on 28 June, 2020 it was explained, for the trial that was scheduled to be held between 29 June-5 July will be postponed. Delays will be conveyed to the parties and recorded them in the transcript of court proceeding.
Jun 29, 2020
articleTax Court Can Hold Trial Remotely
Tax dispute cases are possible to be held electronically via a video conference application. It is as stated in the decree of the Chairman of the Tax Court number KEP-016/PP/2020 on the electronic trial in the Tax Court, which was issued and effective from 29 May 2020
Jun 4, 2020
articleNew Normal Period Revised, Tax Court Held Starting 8 June
The determination of the time for the commencement of administrative activities within the Tax Court is also in accordance with Circular Letter of the Head of Tax Court number SE-09 / PP / 2020 which stipulates an extended period of preventing the spread of Covid-19 in the tax court environment which was previously stipulated until 1 June, 2002, becoming longer which is until 7 June, 2020.
May 28, 2020
articlePreventing The Spread of Corona, Tax Court Stops The Trial Temporarily
The Tax Court of the Republic of Indonesia temporarily suspended court proceedings, until an unspecified time limit.The decision was stated in Circular Letter (Surat Edaran/SE) of the Head of Tax Court number SE-01 / PP / 2020, regarding the Tax Court Service Policy in the Context of Preventing the Spread of Corona Virus Disease 2019, in the Tax Court Environment.
Mar 17, 2020
