Constitutional Imperative and Three Dimensions of Legal Development: Analysis of Legal Politics of Tax Court Transition to Supreme Court (2024-2027)

The integration of the Tax Court (TC) into the Supreme Court (SC) on December 31, 2026, represents a constitutional mandate aimed at eliminating dualistic supervision and ensuring judicial independence, while simultaneously serving as a fiscal imperative amid Indonesia's persistently low tax ratio. This study critically examines the transitional phase from 2024 to 2027 through three dimensions of legal development: maintenance, renewal, and creation. The methodology employed is normative legal research (doctrinal) combined with policy analysis, encompassing statutory, conceptual, and comparative approaches to primary documents including the Draft Presidential Regulation (R-Perpres) and Constitutional Court decisions. The findings reveal three principal challenges. First, the risk of normative discontinuity, whereby standardization of administrative court procedural law may erode the TC's distinctive characteristic—its comprehensive review authority (legal, material, and discretionary aspects). Second, a human resource dilemma, as the hold harmless principle must encompass the alignment of judicial specialization and address disparities in performance allowances. Third, operational and logistical vulnerabilities stemming from the TC's dependence on Ministry of Finance infrastructure until 2027, which impedes digital modernization initiatives (e-tax court and AI). The study concludes that successful transition requires the SC to promptly establish technical regulations (PERMA) that preserve tax judicial specialization and ensure adequate budgetary allocation, thereby safeguarding the integrity and efficiency of fiscal law enforcement.