Toward Green Tax Justice: Digital Transformation and Environmental Sustainability in Indonesia’s Tax Court System

Department Taxation Program, Vocational Education Program Universitas Indonesia, Depok, Indonesia

^* Corresponding author: This email address is being protected from spambots. You need JavaScript enabled to view it.

Abstract

This paper examines how the digital transformation of Indonesia’s Tax Court, driven by regulatory reforms culminating in PER- 1/PP/2023, advances environmental sustainability and procedural justice within the framework of green governance. Traditionally, tax dispute resolution in Indonesia relied heavily on paper-based submissions, physical hearings, and resource-intensive case management. Drawing on the author’s professional experience as a tax consultant and litigator, this study explores how the adoption of e-filing, virtual hearings, electronic evidence management, and e-meterai has reshaped procedural efficiency while reducing the environmental footprint of fiscal adjudication. Using a qualitative exploratory approach that integrates doctrinal analysis, policy review, and practitioner-informed insights, the study situates tax court digitalization within contemporary sustainability and digital governance discourse. The analysis suggests that digital reforms enhance transparency, accessibility, and predictability, while indicating a reduction in paper use, travel, and other resource-intensive practices based on qualitative analysis and practitioner observations. Comparative insights from India’s Faceless e- Adjudication and China’s Smart Courts further illustrate the dual administrative and environmental benefits of digital justice innovations. The paper proposes a conceptual “Green Tax Justice Framework” to capture the convergence of technological innovation, environmental stewardship, and fiscal adjudication, offering policy-relevant insights for judicial reform in developing-country contexts.