The tax court is established under the Act Number 14 Year 2002 on Tax Court.
The Tax Court is the court with authority to hear and decide cases filed by Tax Payer that seek justice over tax disputes. Whereas, tax dispute is defined as disputes that arise in the field of taxation between taxpayer vis a vis the official in charge as results of appealable order or claim against the tax court in accordance to applicable regulation, including claim against tax collection conducted in accordance to forced warrant.[1]
The Tax Court sits in Jakarta, and have sitting places in Yogyakarta and Surabaya.
Source :
[1] Article 1 par (5) Law Number 14 Year 2002 on Tax Court.