Article 1 of Law of the Republic of Indonesia Number 14 of 1985 concerning the Supreme Court
"The Supreme Court is a State High Institution as meant in the Decree of the People's Consultative Assembly of the Republic of Indonesia Number III / MPR / 1978."

Article 24 paragraph (2) of the 1945 Constitution
"Judicial power is exercised by a Supreme Court and judicial bodies under it in the general court, religious courts, military courts, state administrative courts, and by a Constitutional Court."

Article 77 paragraph (3) of the PP
Disputing parties may submit a review of the Tax Court's decision to the Supreme Court.