Supreme Court nominee urges tax court reform for digital economy
He said the dual oversight by the Supreme Court and Kemenkeu could undermine independence as digital tax disputes grow more complex.
Supreme Court candidate for the Tax Chamber Yeheskiel Minggus Tiranda is pushing for reform of the Tax Court so it can handle disputes arising from an increasingly complex digital economy. He said cross-border, platform-based transactions allow global businesses to generate significant value in Indonesia without a permanent physical presence, while domestic companies remain subject to a conventional tax regime. The government has already collected VAT on PMSE, and the scheme is said to have contributed about Rp40 triliun through mid-2025. But Yeheskiel said the regulatory update has not been matched by improvements on the adjudicative side. He also pointed to the Tax Court's position, which is under the technical guidance of the Supreme Court, while its organization, administration, and finances fall under the Ministry of Finance, which oversees the Directorate General of Taxes as a party to disputes.