<![CDATA[This study aims to analyze the effectiveness of the e-Tax Court implementation regarding the electronic filing of appeals and lawsuits as part of the digitalization of tax dispute administration at the Tax Court. The study employs a normative-juridical method with an empirical (socio-legal) approach, supported by statutory, conceptual, and historical approaches through a comparison of manual and electronic administrative mechanisms. A qualitative-descriptive analysis was conducted using primary, secondary, and tertiary legal materials, alongside administrative data on dispute filings from 2024 and 2025. The results indicate that the e-Tax Court possesses legal legitimacy derived from provisions concerning judicial power, the Tax Court, electronic information and transactions, and technical regulations on electronic hearing administration. Its implementation has brought significant changes to tax dispute administration through the digitalization of filing, document uploading, verification, notification, case monitoring, and the delivery of rulings. Empirically, the electronic mechanism demonstrates shorter resolution times compared to the manual mechanism and is capable of handling larger case volumes with a high rate of timely resolution. However, its effectiveness remains influenced by technological infrastructure, network stability, personnel competence, system security, and user digital literacy. The e-Tax Court effectively supports a judicial process that is simple, fast, efficient, and low-cost, yet it requires continuous strengthening of regulations and infrastructure.]]>
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