Indonesia tightens rules for tax consultants and taxpayer attorneys

Labuan Bajo — Indonesia’s Ministry of Finance has introduced a new framework for tax consultants and other individuals acting as taxpayer representatives through Finance Minister Regulation No. 55 of 2026 (PMK 55/2026), which took effect on 24 August 2026 and repealed the previous rules under PMK 111/2014 as amended by PMK 175/2022, according to official and media reports.

PMK 55/2026 is titled “Konsultan Pajak dan Pihak Lain yang Bertindak sebagai Kuasa Wajib Pajak” and applies nationwide, covering both licensed tax consultants and “other parties” appointed as taxpayer attorneys under Indonesian tax law.

Key changes in PMK 55/2026

The regulation was signed by Finance Minister Purbaya Yudhi Sadewa on 22 July 2026 and came into force on 24 August 2026, the date it was promulgated in the State Gazette.

According to national business media and specialist tax publications, PMK 55/2026 tightens the conditions for obtaining a tax consultant licence and extends explicit regulatory oversight to other parties acting as taxpayer representatives.

Article 5(2) of PMK 55/2026 sets out 14 requirements for applicants seeking a licence as a tax consultant.

Among these, two central documents are highlighted: a competency certificate in taxation, known as a surat keterangan kompetensi (SKK), and a certificate confirming that the applicant has passed the professional tax consultant examination organised by a recognised tax consultant association.

The competency certificate is obtained by passing a competency test administered by a unit within the Ministry of Finance, and is generally valid for three years, with renewal available through a refresher examination.

The professional certificate is issued after the applicant passes the profession examination set by the tax consultant association.

In practical terms, the framework requires two distinct assessments — a competency test and a professional exam — before a candidate can become a licensed tax consultant.

The regulation also defines “other parties” acting as taxpayer representatives as individuals, other than tax consultants and members of the taxpayer’s family, who hold a registration certificate and are appointed as attorneys to exercise tax rights and obligations on behalf of the taxpayer.

PMK 55/2026 lays down rules for these other parties covering competency, registration, supervision and sanctions, and applies certain provisions on tax consultants mutatis mutandis to them.

Implications for businesses, including in NTT

The regulation does not set out special regional rules, and its scope is national, so businesses in Labuan Bajo and elsewhere in East Nusa Tenggara that use external advisers for tax matters fall within its coverage.

Companies appointing external advisers to prepare tax filings, communicate with the Directorate General of Taxes or otherwise act under a taxpayer power of attorney should distinguish clearly between general accounting assistance and formal representation.

In light of the new framework, businesses can treat PMK 55/2026 as a prompt to review engagement letters and delegation documents for 2026 and subsequent tax periods.

A basic review can include:

• The adviser’s legal identity and precise contractual role.
• Evidence of relevant competency or professional certification, such as a valid SKK and a profession exam certificate where applicable.
• Registration or authorisation details for tax consultants and other registered representatives.
• The scope and duration of any power of attorney granted to the adviser.

Under the new regime, tax consultants must provide more detailed information on their services in annual reports submitted electronically, including their profile, workplace, proof of filing their own tax returns, and itemised details of services rendered to clients.

Consultants who submit annual reports containing information later proven to be incorrect may face administrative sanctions, including freezing of their licence, and in cases of licence revocation both consultants and consulting firms are permanently barred from reapplying for a licence.

Transitional provisions clarify that tax consultant certificates issued under PMK 111/2014 and PMK 175/2022 remain valid as competency certificates (SKK) for a maximum of two years from issuance.

The regulation also codifies the concept of a tax consulting office as a licensed business entity where tax consultants provide services to the public, and sets obligations on such offices relating to structure, supervision and reporting.

Compliance considerations

For businesses, the primary effect of PMK 55/2026 is on the people and organisations providing representation services rather than on taxpayers’ underlying obligations.

Taxpayers remain responsible for understanding who acts on their behalf and for ensuring that their representatives hold appropriate licences, competency documents and registrations under the new framework.

Companies can strengthen compliance by retaining up-to-date copies of engagement letters, powers of attorney and adviser credentials, and by asking advisers to clarify whether they are operating as licensed tax consultants or as other registered taxpayer representatives under PMK 55/2026.

Although the regulation may increase administrative requirements for advisers and their clients, current public reporting does not quantify the compliance costs or specify region-specific implementation campaigns for East Nusa Tenggara.

Sources

• DDTCNews – Simak, Ini Aturan Baru yang Terbit Sepanjang Agustus 2026
• Okezone Economy – Purbaya Perketat Syarat Izin Konsultan dan Atur Kuasa Wajib Pajak
• JDIH Kementerian Keuangan – PMK 55 Tahun 2026 PDF
• Veritask AI – PMK 55/2026: Aturan Baru Konsultan Pajak & Kuasa WP