Book Examines Independence of Indonesia’s Tax Courts

DDTC published the book Tax Courts in Indonesia: Issues, Challenges, and Comparative Review on 2 December 2025. The volume examines the role of tax courts within Indonesia’s modern tax system.

The author analyzes institutional challenges, stressing judicial independence (freedom of judges to decide without external pressure) and transparent recruitment mechanisms. It also compares tax court models abroad and proposes electronic case‑allocation technology to limit bias.

The book serves as a reference for scholars, legal practitioners, and policymakers aiming to improve fiscal justice. By highlighting the balance between independence and accountability, it supports ongoing reform of Indonesia’s tax judiciary.