Hari Sih Advianto undergoes fit and proper test for Supreme Court Justice

Hari Sih Advianto, a candidate for Supreme Court Justice in the Administrative Court (Tax Chamber), underwent a fit and proper test before Commission III of the Indonesian House of Representatives (DPR RI) on August 13, 2026.

During the hearing, Commission III member Wayan Sudirta questioned Advianto’s transition from a tax official to a judicial role, noting the significant challenges of being a judge. Advianto, whose background is in accounting rather than law, explained that he is currently pursuing a PhD in law and has served as a trainer for the Tax Court. He stated his motivation is to be useful to society.

In his proposal for tax law reform, Advianto emphasized the need for fiscal justice and legal certainty to address Indonesia’s low tax ratio, which remains below 10 percent. He argued that tax reforms must be adaptive to the digital economy and globalization. Advianto advocated for the ‘ability to pay’ principle, suggesting that fiscal policy should reflect distributive justice based on a taxpayer's economic capacity.