Government Clarifies 3 Parties Eligible as Tax Attorneys
JAKARTA, DDTCNews – The government has issued MoF Reg. 44/2026 which overhauls the requirements to become a tax attorney. This topic is among the reviews covered by national media today, Thursday (9/7/2026).
The issuance of MoF Reg. 44/2026 repeals and replaces MoF Reg. 229/2014. The replacement has been conducted because MoF Reg. 229/2014 had not regulated the competency requirements for taxpayers' attorneys nor the parties who may be appointed as attorneys, namely family members and other parties.
"To provide legal certainty, equality as well as convenience for an attorney appointed by an individual taxpayer or corporate taxpayer to exercise their tax rights and fulfil their tax obligations, it is necessary to prepare a regulation concerning the requirements as well as the exercise of rights and the obligations of an attorney,” reads the considering section in MoF Reg. 44/2026.
Pursuant to the provisions, a taxpayer may appoint an attorney using a special power of attorney to exercise their tax rights and/or obligations. Through MoF Reg. 44/2026, the parties who may be appointed as a taxpayer attorney are now explicitly divided into 3 categories, namely:
- tax consultant: a person who holds an official tax consultant licence from the minister of finance;
- other party: a person (other than a consultant or family member) who holds a certificate of registration (surat keterangan terdaftar/SKT in Indonesian);
- family member: a husband, wife or a family member related by blood/marriage up to the second degree of lineage of the taxpayer (not required to hold any specific competency).
A tax consultant acting as an attorney is deemed to possess specific competencies in the taxation aspect if they hold a tax consultant licence. Further, another party acting as an attorney is deemed to possess specific competencies in the taxation aspect if they hold a certificate of registration.
In addition, MoF Reg. 44/2026 also stipulates special conditions for former employees of the Ministry of Finance (MoF), including government employees under a fixed-term employment agreement, acting as other parties serving as taxpayers' attorney.
The tax consultant licence refers to the licence stipulated under the ministerial regulation governing tax consultants and other parties acting as taxpayers' attorneys.
Meanwhile, the certificate of registration refers to a letter issued by the minister of finance or an appointed official stating that the other party may act as an attorney.
In connection with these new requirements, MoF Reg. 44/2026 also sets out transitional provisions. A person other than a tax consultant who holds a tax training/course certificate or a formal educational qualification in taxation may continue to be appointed as an attorney until 31 December 2026.
Beyond this topic, there is also a review of the government's plan to re-examine the tax provisions on the disbursement of old age security (jaminan hari tua/JHT in Indonesian). In addition, there is discussion regarding the formulation of tax incentives at the financial centre that remain consistent with the global minimum tax standard.
The following is a full review of the tax articles.
Former MoF Employees to Wait 5 Years to Serve as Attorneys
Former MoF employees wishing to become taxpayer attorneys must now observe a cooling-off period of 5 years.
This provision is set out in Article 5 of MoF Reg. 44/2026. The cooling-off period applies to civil servant pensioners of the MoF, MoF civil servants who resigned before reaching the mandatory retirement age and MoF employees under employment agreements.
According to the Directorate General of Taxes (DGT), this requirement is stipulated to ensure the neutrality of former MoF employees. (DDTCNews)
Old Age Security Tax Provisions to Be Reviewed
Minister of Finance Purbaya, Yudhi Sadewa, will review the tax policies on old age security benefits by taking into account various factors, including inflation, the target beneficiaries and current employment conditions.
According to him, the tax policies on old age security disbursements must protect workers whilst maintaining the state's fiscal sustainability. "I will study it. We will revisit the calibration basis used when those provisions were applied," he stated.
This review is conducted in response to pressure from workers for the fraction of the old age security subject to a final Article 22 Income Tax rate of 0% to be increased from the current IDR0 to IDR50 million to IDR0 to IDR400 million. The tax provisions on old age security disbursements are regulated under Gov. Reg. 68/2009. (DDTCNews, Kontan, Kompas)
Tax Incentives at IIFC Comply with Global Minimum Tax Standard
The government has affirmed that the granting of tax incentives at Indonesia's international financial centre (IIFC) will be implemented in a manner that continues to observe the global minimum tax (GloBE) rules.
Director General of Financial Sector Stability and Development, Herman Saheruddin, stated that the government cannot grant tax incentives without adhering to globally applicable standards.
"In principle, we must comply with international standards. We cannot engage in a race to the bottom like that, pushing everything to the limit. Other countries will certainly raise objections," he said. (DDTCNews, CNBC Indonesia)
DGT Intensifies Enforcement Following Marketplace Tax Implementation
The DGT will carry out tax intensification efforts in line with the implementation of the Article 22 Income Tax collection policy on the income of online merchants by marketplace providers.
Director of Tax Dissemination, Service and Public Relations of the DGT, Inge Diana Rismawanti, stated that intensification activities are being conducted to improve taxpayer compliance, particularly among online merchants selling on marketplaces.
"With the introduction of tax collection by marketplaces, all data now flows directly [into the DGT system]. Previously, we were unaware when they [online merchants] did not file their taxes. That is precisely where the intensification lies. It is, in fact, about improving their material compliance," she claimed. (DDTCNews)
Tax Revenue Targeted to Grow 23% Without Rate Hikes
The government is seeking to sustain tax revenue growth at 23% without raising tax rates or imposing new taxes.
Growth of 23% is required to meet the tax revenue target of IDR2,357.7 trillion set under the 2026 State Budget (anggaran penerimaan dan belanja negara/APBN in Indonesian).
"Hopefully, we can hold tax revenue at 23% to improve our income. I am confident that with greater efficiency among tax officers, improvements to the coretax system, and better procedures, we can achieve this without raising tax rates or creating new taxes," said Purbaya. (DDTCNews) (dik)
