Requirements for Employees Appointed as Tax Appraisers
JAKARTA, DDTCNews - The Directorate General of Taxes (DGT) has issued Circular Letter (SE) Number SE-4/PJ/2026, which makes a minor correction to SE-2/PJ/2026 concerning guidelines for the implementation of valuation for taxation purposes.
The correction was made due to errors in the contents of SE-2/PJ/2026, specifically regarding the requirements for employees appointed as tax appraisers. SE-4/PJ/2026 was issued on 21 April 2026, approximately one month after the issuance of SE-2/PJ/2026.
"With this revision, the errors have been amended," reads SE-4/PJ/2026, as cited on Wednesday (24/6/2026).
Following the revision, employees who may be appointed as tax appraisers must fulfil the following requirements:
- a minimum qualification of a Diploma I in Finance with a minimum rank of junior administrator, grade II/a;
- possessing sufficient competency to conduct valuations, demonstrated by, among others:
- a diploma from a Diploma I/Diploma III/Diploma IV/Bachelor's/Master's/Doctoral programme in the field of valuation; or
- a diploma from a Diploma I/Diploma III/Diploma IV/Bachelor's/Master's/Doctoral programme other than in the field of valuation, complemented by:
- an appraiser certificate issued by an appraisers' association recognised by the Ministry of Finance;
- a certificate of participation in training organised by the Financial Education and Training Agency (Badan Pendidikan dan Pelatihan Keuangan/BPPK in Indonesian) on the valuation of tangible assets, intangible assets or businesses; or
- a certificate of participation in training organised by the DGT head office or a DGT regional office on the valuation of tangible assets, intangible assets and businesses.
On another note, SE-2/PJ/2026 was issued in connection with the enactment of MoF Reg. 79/2023 concerning procedures for valuation for tax purposes. The issuance of SE-2/PJ/2026 and SE-4/PJ/2026 simultaneously repeals four previous circular letters, namely SE-40/PJ.6/2000, SE-54/PJ/2016, SE-18/PJ/2017 and SE-05/PJ/2020.
The scope of SE-2/PJ/2026 covers definitions; provisions on valuation; the valuation business process; the preparation of valuation plans and programmes to determine the value of tangible assets, intangible assets and businesses; guidelines for the determination of valuation teams; the preparation of valuation working papers to determine the value of tangible assets, intangible assets and businesses; the preparation of valuation reports for tangible assets, intangible assets and businesses; as well as the implementation of reviews and re-examinations of valuation reports.
MoF Reg. 79/2023 provides that the director general of taxes may determine the sales value of taxable object (nilai jual objek pajak/NJOP in Indonesian) as well as the value of tangible assets, intangible assets and businesses.
The valuation of the sales value of taxable object may cover one tax year within the current year or years prior to the current year. The valuation of the sales value of taxable object may be conducted through office valuation or field valuation.
Office valuation is conducted for the issuance of the notice of tax due (surat pemberitahuan pajak terutang/SPPT in Indonesian). In contrast, field valuation is conducted for the assessment of the sales value of taxable object in the context of supervision, audits, resolution of objections, reduction of incorrect land and building tax (L&B Tax) assessments, preliminary audits and investigations.
Further, valuations of tangible assets, intangible assets and businesses are conducted over one or more taxable periods, fractions of a tax year or tax years, whether through office valuation or field valuation.
Valuations of tangible assets, intangible assets and businesses are conducted in the context of supervision, audits, mutual agreement procedure (MAP), advance pricing agreement (APA), resolution of objections, reduction or cancellation of tax assessments, tax collection, preliminary audits and investigations.
Prior to conducting a valuation, the director general of taxes will establish a valuation team. The team will conduct the valuation based on a valuation order issued by the Director General of Taxes within a maximum period of three months. (dik)
