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

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.