E-Court in Tax Dispute Resolution to Support Justice Accessibility for Taxpayers in Indonesia

E-Court application is both an innovation and a form of commitment of Supreme Court of Indonesia to support justice reform in the Indonesian justice system. In this reform integrates IT in the context of procedural law (IT for judiciary). E-Court covers a series of examination and adjudication processes by the court with the assistance of IT. This study was conducted using a statutory approach, case approach, conceptual approach, and both deductive and/or inductive reasoning to reveal the phenomena being observed. This legal study systematically and comprehensively described the data and/or material retrieved from literature studies, case studies, and interviews with law enforcement officers. The results showed that electronic trials (e-court) in the New Normal Era had offered a solution to prevent the spread of Covid-19 because the parties involved in the trial, including the litigants and court officials, without having to meet directly on site. Supreme Court Regulation No. 1 of 2019 and Supreme Court Circular Letter No. 1 of 2020 allows judges and judicial officials to work from home. The Supreme Court and its subordinate courts were ready to apply the modern justice system using the advancement of information technology.