# Call for Applications: Recruitment of Tax Court Judges for Fiscal Year 2026
The Indonesian Ministry of Finance, the state body responsible for managing national finances and assets under the direct authority of the President, has officially announced the opening of the 2026 Tax Court Judge recruitment cycle. This initiative seeks highly qualified, dedicated, and principled Indonesian citizens to serve the nation by adjudicating tax-related legal matters.
The Central Committee for the Recruitment of Tax Court Judges invites professionals who meet the specified criteria to participate in this rigorous selection process.
## General Eligibility Criteria
To be considered for this prestigious position, candidates must fulfill the following general requirements:
* Must be a citizen of the Republic of Indonesia.
* Must be at least 45 years of age by December 31, 2026.
* Demonstrate strong devotion to God Almighty.
* Maintain unwavering loyalty to Pancasila and the 1945 Constitution of the Republic of Indonesia.
* Must never have been involved in prohibited organizations or activities that contradict the sovereignty of the Unitary State of the Republic of Indonesia.
* Possess specialized expertise in the field of taxation and hold a Bachelor’s degree in Law or other relevant disciplines.
* Possess high moral character, integrity, fairness, and a clean professional reputation.
* Must not have a criminal record or have been convicted of a felony.
* Must be in excellent physical and mental health.
## Specific Professional Qualifications
Candidates are expected to meet the following professional benchmarks to ensure the highest standards within the Tax Court:
* Hold a minimum of a Bachelor’s (S1) or Applied Bachelor’s (D4) degree.
* Maximum age of 60 years as of December 31, 2026.
* Possess at least 10 years of professional experience in the taxation sector or at least 5 years of experience as a Supreme Court Judge involved in tax dispute resolution.
* Consistent compliance with Annual Income Tax (PPh) filing for the last three years (2023–2025).
* Consistent submission of the Wealth Report (LHKPN/LHK) for the last three years (for candidates subject to this requirement).
* Demonstrate high levels of motivation, loyalty, professional competence, and personal integrity.
* Possess proficiency in utilizing modern information technology systems.
* Strong foundational knowledge of legal principles.
* For Civil Servants (PNS): Must not be currently serving or have previously served disciplinary sanctions (moderate/severe) and must be formally proposed by their home institution.
## Required Documentation
Applicants must prepare and submit the following documents as part of their application package:
* National ID card (KTP) and recent passport-sized photograph.
* Comprehensive Curriculum Vitae (CV) and formal application letter.
* Signed declaration forms and proof of work experience.
* Academic records, including diplomas and transcripts for all completed levels of education.
* Police Clearance Certificate (SKCK) and a certificate confirming no prior criminal convictions.
* Medical health certificate.
* Power of attorney for tax return (SPT) access.
* Proof of SPT filing for 2023, 2024, and 2025.
* Proof of LHKPN/LHK submission (if applicable).
* For Civil Servants: Final rank/promotion decree and a formal letter of recommendation from the originating agency.
## Selection Process Overview
The recruitment process follows a strict elimination system (knockout basis) consisting of the following stages:
1. Administrative Review: Verification of submitted documents.
2. Substantive Assessment: Includes a comprehensive tax knowledge examination and practical tax judgment writing assessments.
3. Feasibility and Compliance Screening: Involves extensive track record verification, competency assessments, psychological testing, and comprehensive physical and psychiatric health evaluations.
4. Final Interview: A concluding evaluation to determine the suitability of the candidate.
## Essential Administrative Notes
Please be advised that the recruitment process is strictly governed by the following administrative guidelines:
* No Fees: The Ministry of Finance does not charge any fees for this recruitment process.
* Costs: All transportation and accommodation expenses incurred during the selection process are the responsibility of the participant.
* Finality: All decisions rendered by the recruitment committee are absolute and final.
* Official Source: For further information and submission portals, please refer exclusively to the official website at https://rekrutmenhpp.kemenkeu.go.id.