MoF Prepares SKT Regulation for Tax Attorneys, Exam at the BPPK

JAKARTA, DDTCNews — The Ministry of Finance (MoF) is set to issue a regulation outlining the procedures for obtaining a certificate of registration (surat keterangan terdaftar/SKT in Indonesian) for other parties acting as taxpayers' attorneys.

Functional Tax Instructor, Putri Pramitasari, stated that other parties will be required to pass a competency examination to obtain a certificate of registration.

"The minister of finance regulation will be issued shortly, covering tax consultants and other parties. This differs from the previous inister of finance regulation in that tax consultants and other parties must first pass a competency examination, and [other parties] also hold a certificate of registration," said Putri on the Cermati podcast broadcast by the Directorate General of Taxes (DGT) on Tuesday (11/8/2026).

In general, a certificate of registration is a document demonstrating that another party possesses certain competencies in taxation matters and is therefore eligible to act as a taxpayer's attorney.

Functional Tax Instructor, Eddy Triono, added that the competency examination will be administered by the Financial Education and Training Agency (Badan Pendidikan dan Pelatihan Keuangan/BPPK in Indonesian), rather than by the DGT or tax consultant associations.

"Here is a preview; the examination will be conducted by the BPPK. When will it be held? Certainly before 1 January [2027]. There will be an examination, followed by the assessment of a certificate of competency (surat keterangan kompetensi/SKK in Indonesian) [and] a certificate of registration, so that from 1 January onwards one may represent a taxpayer," said Eddy.

Given that the MoF has yet to issue regulations on the issuance of a certificate of registration for other parties wishing to act as taxpayers' attorneys, transitional provisions under MoF Reg. 44/2026 allow parties other than tax consultants to act as attorneys.

Referring to Article 16 of MoF Reg. 44/2026, a person other than a tax consultant may act as an attorney if they hold a certificate of tax course/training or a formal academic qualification of a minimum of a Diploma III (D-III) in taxation from an A-accredited higher education institution. These transitional provisions apply until 31 December 2026.

"So if other parties must hold a certificate of tax course/training or present a diploma showing they studied at a minimum D-III level at an A-accredited university, those individuals may still be appointed as attorneys until 31 December 2026 pursuant to the transitional provisions," said Eddy. (dik)