Managing Tax Court, The Supreme Court Ready to Form Transition Team
Tuesday, 18 July 2023
JAKARTA. 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).
This was done after the Constitutional Court (MK) ruled that the Tax Court is no longer under the Ministry of Finance, but under the Supreme Court like other judicial bodies.
This confirmation is contained in decision number 26/PUU-XXI/2023 which was read out on 25 May 2023 by a panel of Constitutional Court judges led by Anwar Nasution.
In the copy of the decision that was read out, the phrase "Ministry of Finance" contained in Article 5 paragraph (2) reduces the freedom of tax judges to examine and decide on tax disputes.
Therefore, to maintain the dignity of the tax court institution, it must be directed to become an independent judicial institution known as the "one roof system" or one roof court system.
This is the same as what applies to other judicial institutions whose technical guidance as well as organizational, administrative, and financial guidance is under the authority of the Supreme Court.
Speeding up the Transition Process
Quoting Kompas TV, the task of this transition team will be to ensure that the process of transferring the management of the tax court can be accelerated.
Actually, in the Constitutional Court's decision, the transfer of authority to manage the tax court must be carried out for a maximum of two years, after the decision is read. One of the processes that must be carried out in the transfer of authority is related to administrative matters—for example, employees and judges of the Tax Court.
In addition to forming a transition team, the consequence of this transfer of authority is that it requires the Supreme Court to change its organizational structure. Nevertheless, the Supreme Court believes that the Constitutional Court's decision will facilitate the regulation and guidance of all judicial institutions, including the tax court. (ASP/KEN)
