Tax Attorney Competency: Don‘t Abandon Formal Education
JAKARTA, DDTCNews - Formal tax education is considered to need continued recognition as one pathway for demonstrating the competency of taxpayer representatives as well as legal counsel at the Tax Court.
DDTC Founder and Chairperson of the Association of All Indonesian Tax Centers and Tax Academicians (Perkumpulan Tax Center dan Akademisi Pajak Seluruh Indonesia/PERTAPSI in Indonesian), Darussalam, stated that the consolidation of the Tax Court under the Supreme Court presents a momentum to harmonise both regimes without abandoning tax education and scholarship.
"To become an advanced, great and civilised nation, do not abandon education. For it is there that the character, disposition and civilisation of a nation are shaped. With regard to tax education, just as with education in the broader sense, we must never abandon it," said Darussalam at a webinar entitled Consolidation of the Tax Court: A Moment to Harmonise the Competency of Taxpayers' Attorneys and Legal Counsel, organised by the Indonesian Public Tax Consultant Association (Asosiasi Konsultan Pajak Publik Indonesia/AKP2I in Indonesian) on Wednesday (28/10/2026).
Darussalam explained that recognition of formal education within the taxpayer attorney regime has undergone several changes.
Formal tax education qualifications were once recognised under MoF Decree 576/2000, but were subsequently not accommodated under MoF Reg. 97/2005. Recognition was reinstated under Gov. Reg. 80/2007, but lost its standing as an independent pathway under MoF Reg. 229/2014.
Now, under MoF Reg. 44/2026 and MoF Reg. 55/2026, formal tax education is once again not positioned as a standalone pathway for proving the competency of taxpayer attorneys. At the level of the General Provisions and Tax Procedures (GPTP) Law, such education, in principle, remains recognised.
This development differs from the legal counsel regime at the Tax Court, which has tended to recognise formal education consistently. Since MoF Decree 450/2003, a bachelor's degree has been one of the requirements to become legal counsel and engage in litigation at the Tax Court. Non-formal education and a Diploma III (D-3) qualification have also been accorded a place as evidence of tax expertise.
Further, under MoF Reg. 184/2017, a bachelor's degree (S-1) or Diploma IV (D-4) in fiscal administration, accounting, taxation or customs and excise continues to be used to demonstrate tax expertise without the need to undergo other verification pathways.
According to Darussalam, this discrepancy reveals a paradox in the regulation of competency. Both regimes equally require tax expertise of those representing taxpayers, yet apply different verification mechanisms.
"If we look at it, in principle they are the same; those with tax competency who can act as tax attorneys or as legal counsel. So how do we unify them? With the momentum of consolidating the Tax Court under the Supreme Court, the final interpretation will ultimately rest with the tax judges and Supreme Court justices," explained Darussalam.
Further, Darussalam views the consolidation of the Tax Court under the Supreme Court as an opportunity to rectify the rules on the competency of parties representing taxpayers in litigation at the Tax Court, whether as tax attorneys or as legal counsel.
He identified 2 key matters that need to be addressed in future regulatory reform. First, the competency of taxpayers' attorneys, in particular tax consultants, needs to be governed by legislation at the level of a law, rather than merely a ministerial regulation or the Supreme Court's internal regulations and policies.
"This matter of competency ought to be regulated at the level of a law. There must be a tax consultant law. So it should not merely be a ministerial regulation or internal policy governing two separate aspects, namely taxpayers' attorney and legal counsel," said Darussalam.
Second, once the consolidation of the Tax Court under the Supreme Court is complete, the executive and judiciary need to continue the reform process through legislation, including revising the Tax Court Law.
"Based on our review, the consolidation needs to be followed by a revision of the Tax Court Law. Why? Because the law currently in force still contains many paragraphs or articles of delegation, delegating to a subordinate regulation under the Ministry of Finance," explained Darussalam.
In the lead-up to the consolidation of the Tax Court under the Supreme Court, Darussalam also highlighted the importance of discussion, transparency and collaboration among stakeholders, including the tax authority, taxpayers, professional practitioners, such as tax consultants and legal counsel and the judiciary.
In addition to making room for tax education within the taxation system and improving regulations, Darussalam considers this moment should also be understood as an effort to foster a tax-literate society that complies voluntarily. It is hoped that such efforts will in turn boost national tax revenue.
In agreement, AKP2I Chairperson, Suherman Saleh, stated that the consolidation momentum requires many improvements, one of which is a dedicated law governing tax consultants.
"A tax consultant law is an imperative that we must establish. It is legally obligatory for the peace of mind of taxpayers, tax consultants and the Directorate General of Taxes (DGT) alike," said Suherman.
The discussions at the AKP2I and PERTAPSI webinar are pertinent in light of the agenda to consolidate the oversight of the organisation, administration, and finances of the Tax Court under the Supreme Court.
This institutional change simultaneously allows discussions on the harmonisation of competency standards for professionals accompanying taxpayers.
In addition to sharing knowledge with participants, Darussalam also presented 5 copies of DDTC's latest books of accounts entitled Dari Penyatuan Atap Menuju Kesatuan Hukum Pajak: Memperkuat Spesialisasi dan Konsistensi Putusan Melalui Kamar Pajak di Mahkamah Agung to 5 participants who were most actively engaged in the discussion and provided the best responses. (dik)