THEEXISTENCE OF ONE ROOF SYSTEM AT INDONESIAN TAX COURT

Abstract

Tax disputes in Indonesia have increased significantly in the last five years, but the level of public trust in the independence of Tax Court judges is still low. This is due to the duality of guidance between the Supreme Court and the Ministry of Finance, which creates potential conflicts of interest and executive intervention in the judicial process. Constitutional Court Decision No. 26/PUU-XXI/2023 became an important milestone in ending this dualism by stipulating that the guidance of the Tax Court must be fully under the Supreme Court no later than December 31, 2026. This research uses a normative legal method with a conceptual approach and legislation to examine the urgency of implementing a one roof system in ensuring the independence and freedom of Tax Court judges. The results of the study show that the implementation of the one roof system is a strategic step in strengthening the position of the Tax Court as part of the independent judicial power, as well as in ensuring law enforcement that is objective, fair, and free from intervention. This finding also confirms that a consistent institutional structure is necessary for the realization of legal certainty and substantive justice in tax dispute resolution in Indonesia. Therefore, there is a need to strengthen the independence and freedom of the Tax Court by structurally separating it from the Ministry of Finance. This can be realized thru the establishment of judicial bodies under one roof with the Supreme Court, which has implications for guaranteeing the independence of judges.