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JAKARTA, DDTCNews – The Directorate of Financial Professional Development and Supervision (Pembinaan dan Pengawasan Profesi Keuangan/PPPK in Indonesian) of the Ministry of Finance (MoF) revealed a plan to require tax consultants to provide services through tax consulting firms (kantor konsultan pajak/KKP in Indonesian). This discourse has become one of the issues that has attracted the attention of readers in the past week.
Head of the Accounting Profession Supervision Working Team at the PPPK Directorate, Arie Wibowo, stated that this requirement has not yet been included in the Minister of Finance Regulation (MoF Reg.) 55/2026, but will be established at a later date.
"MoF Reg. 44/2026 and MoF Reg. 55/2026 are not the end point; they are in fact the initial foundation. Going forward, we are heading in that direction (tax consultancy services through a tax consulting firm). For now, we are still in a transitional phase," he said.
Arie also advised tax consultants to establish an office. He added that the PPPK Directorate is ready to assist licensed tax consulting firms in marketing the services they offer.
"We recommend simply opening a tax consulting firm, as next year we will be doing branding. Tax consulting firms are not permitted to advertise, but we as the regulator are. We will advertise licensed tax consultants. We will be the ones driving the marketing," he remarked.
On a separate occasion, Ririn Septiani, Head of the Financial Profession Development Working Team at the PPPK Directorate of the MoF, noted that the requirement for professionals to provide services through a firm is in fact already common practice in other professions.
As an example, Article 25 paragraph (2) of Law 5/2011 on Public Accountants requires public accountants to provide their services through a public accountant firm (kantor akuntan publik/KAP in Indonesian). A KAP may take the form of a sole proprietorship, professional partnership, firm or other business form in accordance with the characteristics of the public accounting profession.
"This is actually common practice for professions such as public accountants, actuaries and appraisers. When they provide their services, they are in fact required to do so through a firm," Ririn remarked.
On another note, a tax consulting firm is a business entity that holds a licence from the Minister of Finance and serves as the place through which tax consultants provide their services to the public.
Referring to MoF Reg. 55/2026, a tax consulting firm may take the form of a sole proprietorship, professional partnership, firm or limited liability company (LLC).
Apart from the proposed requirement for tax consultants to provide services through tax consulting firms, several other tax issues also attracted readers’ attention over the past week. These included preparations for coretax to receive applications for reductions in tax administrative penalties and the government-borne VAT facility for airline tickets.
The Directorate General of Taxes (DGT) is strengthening the capacity of the coretax system to anticipate a surge in users ahead of the expiry of the utilisation period of the reduction or nullification of administrative tax penalties (penghapusan sanksi administratif pajak/PSA in Indonesian) of up to 100% on 31 December 2026.
The DGT's Director of Tax Dissemination, Service and Public Relations, Inge Diana Rismawanti, said the tax authority is continuously monitoring system performance and strengthening the capacity of the coretax network throughout the duration of the penalty relief programme. The reduction or nullification of tax administrative penalties facility is granted through MoF Reg. 71/2026 and KEP-239/PJ/2026.
"The DGT is continuously monitoring and strengthening the coretax system to anticipate increased access ahead of the deadline for the 100% reduction or nullification of administrative penalties for taxpayers wishing to apply for the PSA, particularly through to December 2026," she claimed.
The government is again bearing value added tax (VAT) on domestic economy-class air tickets during Christmas and New Year (Natal dan tahun baru/Nataru in Indonesian pursuant to MoF Reg. 77/2026.
Referring to MoF Reg. 77/2026, the government-borne (ditanggung pemerintah/DTP in Indonesian) VAT incentive is granted at 100%. The government-borne VAT is the VAT payable on the base fare and fuel surcharge. This incentive is provided to maintain people's purchasing power and stimulate the economy during the Nataru holiday period.
The government-borne VAT incentive is granted for the ticket purchase period commencing 20 October 2026 through to 10 January 2027. However, the government-borne VAT incentive is only granted for the domestic economy-class flight period of 20 October 2026 through to 10 January 2027.
The Audit Board (Badan Pemeriksa Keuangan/BPK in Indonesian) considers that the DGT information system has not been equipped with adequate control in the implementation of the government-borne VAT incentive.
The BPK’s Audit Report (Laporan Hasil Pemeriksaan/LHP in Indonesian) on the Ministry of Finance (MoF) Financial Statements for 2025 states that the government-borne VAT incentive for supplies of landed houses and electric vehicles of IDR25,65 miliar had allegedly been given to ineligible taxpayers.
"Based on the results of the assessment of the issuance of tax invoice code 07, it is known that there are taxpayers receiving the government-borne VAT facility for landed houses and battery electric vehicle (BEV) transfers that are indicated to not fulfil the requirements, amounting to IDR25.65 billion," stated the BPK.
The DGT and the Directorate General of General Legal Administration (Administrasi Hukum Umum/AHU in Indonesian) have integrated the coretax system with the AHU Online Portal service to strengthen data exchange in support of tax administration and legal entity administration.
The DGT explained that the integration of the coretax system and the AHU Online Portal aims to simplify the registration of legal entities or business entities as well as the automatic issuance of corporate taxpayer identification numbers (TIN). Consequently, it is no longer necessary to submit a separate application for the issuance of a TIN.
"The administrative process has become far simpler, faster, free of data duplication and provides legal and tax certainty from the very outset of a business," wrote the DGT via its official social media account, quoted on Thursday (22/10/2026).
Through electronic data integration, the DGT and the Directorate General of General Legal Administration aim to establish simpler, faster and more efficient administrative service and business document processing procedures.
The Ministry of Industry (Kementerian Perindustrian/Kemenperin in Indonesian) has revealed that the government is opening the door to providing tax incentives for vehicles using hybrid, plug-in hybrid electric vehicle (PHEV) and range-extended electric vehicle (REEV) technologies.
Minister of Industry, Muhammad Sarmuji, stated that the tax incentives for hybrid, PHEV and REEV vehicles would be designed differently from those that have thus far been provided for fully battery-powered electric vehicles. "The tax relief need not be identical. What matters is that there are incentives to enable the industry to grow. Because the benefits are felt equally by both the public and the state," he said.
On the other hand, he continued, the government is also promoting the granting of non-fiscal incentives for hybrid, PHEV and REEV vehicles, including administrative facilitation, exemption from odd-even traffic restrictions and the provision of dedicated parking facilities.
The National Development Planning Ministry/National Development Planning Agency (Badan Perencanaan Pembangunan Nasional/Bappenas in Indonesian) has recorded that the local tax ratio (LTR) fell to 1.12% in 2025.
This figure is lower than the achievements recorded in 2023 and 2024, which both reached 1.22%. Bappenas Director of Governance, Local Finances and Transfers to Regions, Anang Budi Gunawan, stated that the decline in the LTR in 2025 is a matter of concern for the government, particularly in the effort to achieve the local tax ratio target set out in the National Medium-Term Development Plan (Rencana Pembangunan Jangka Menengah Nasional/RPJMN in Indonesian) 2025–2029 of 1.45%.
Anang also emphasised that improving the LTR should not be interpreted solely as an effort to raise tax rates. Local governments need to broaden the tax base, improve taxpayer compliance, enhance tax administration and promote formal and productive economic activity. (dik)
