The Authority and Independence of Tax Judges in Facing Changes in Tax Regulations and Legal Vacancies that Emerge in Tax Disputes

This study examines the authority and independence of tax judges in addressing tax law reforms and the legal vacuum that arises amid disputes in Indonesia. The study aims to analyze how tax judges interpret and apply changing regulations, maintain independence in decision-making, and address legal lacunae so that decisions remain fair and provide legal certainty for taxpayers and tax authorities. This study uses a normative juridical approach by analyzing statutory regulatory documents, tax court decisions, and related legal literature. The results show that the authority of tax judges, as regulated in Law No. 14 of 2002, Articles 2 and 5, and the General Provisions and Procedures Law Articles 13–15, provides a formal basis for assessing disputes, while the independence guaranteed by Article 3 of the Tax Court Law ensures the objectivity of decisions despite regulatory changes. Legal vacuums arise from regulatory changes that have not been procedurally or substantively accommodated, so judges must use general legal principles, the principle of justice, and legal certainty in interpreting regulations. This study emphasizes the need for continuous legal reform, strengthening interpretive guidelines for judges, and adapting strategies for decisions to ensure the credibility, fairness, and consistency of tax justice. The findings contribute to the development of legal theory and the practice of tax justice in Indonesia.