<![CDATA[This study aims to analyze the institutional reconstruction of the Tax Court following Constitutional Court Decision Number 26/PUU-XXI/2023 and its implications for judicial independence. The study employs a normative-juridical method utilizing statutory, case, conceptual, historical, and comparative approaches. The analysis focuses on the Tax Court's position within the judicial system, the issue of dual administrative oversight, and the consequences of transferring organizational, administrative, and financial supervision from the Ministry of Finance to the Supreme Court. The findings indicate that dual oversight potentially compromises institutional independence, given that the Ministry of Finance also oversees the Directorate General of Taxes and the Directorate General of Customs and Excise—agencies that act as parties in disputes before the Tax Court. Constitutional Court Decision Number 26/PUU-XXI/2023 mandates the elimination of this dual oversight through the implementation of a "one-roof system," with the transfer to be completed no later than December 31, 2026. Institutional reconstruction should not be viewed merely as a transfer of administrative authority; it must also encompass the restructuring of organizational frameworks, human resources, budgets, regulations, oversight mechanisms, judicial competence, and information technology systems. The ideal arrangement for the Tax Court is to retain its character as a specialized court within the State Administrative Court system while falling entirely under the supervision of the Supreme Court. This reconstruction is expected to strengthen independence, professionalism, impartiality, and accountability, as well as ensure legal certainty and protection for taxpayers.]]>
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