Institutional Redesign of Tax Court within the Scope of Supreme Court Authority

The development of the global economy and free trade has led to a surge in transactions of goods, services, and capital, which encourages diversity in the format of tax objects and complex transactions. In the implementation of tax collection, it is not uncommon for disputes to arise between tax authorities and taxpayers. This dispute is a dispute that requires legal settlement, just like other legal disputes. Legal settlement through the Tax Court was established based on Law Number 14 Year 2002. However, in this Law, the position of the Tax Court is under two institutions, namely the Supreme Court and the Ministry of Finance, which raises concerns about the independence of judges due to guidance by the Ministry of Finance. This research aims to analyze the institutional redesign of the Tax Court within the scope of authority of the Supreme Court based on the Constitutional Court Decision Number 26/PUU-XXI/2023. The research method applies a normative juridical approach supported by empirical data, this research uses legal document analysis and interviews. The results showed that the Constitutional Court Decision No. 26/PUU-XXI/2023 directed the Tax Court to become a specialized court within the scope of state administrative justice under the Supreme Court. Guidance related to organization, finance, and administration is fully transferred to the Supreme Court by 31 December 2026, ending the authority of the Ministry of Finance. The judges' legal considerations in this decision include providing a transition period to allow the Supreme Court to prepare for the management of the Tax Court and for legislators to draft relevant procedural laws.