MoF to Introduce Competency Test for Third-Party Tax Attorneys
JAKARTA, DDTCNews - The Ministry of Finance (MoF) will issue a regulation setting out the procedure for obtaining a certificate of registration (surat keterangan terdaftar/SKT in Indonesian) for third parties acting as attorneys of taxpayers. This topic is among the subjects covered by the national media today, Wednesday (12/8/2026).
Tax Instructor at the Directorate General of Taxes (DGT), Putri Pramitasari, stated that other third parties will be required to pass a competency test before obtaining a certificate of registration.
"The minister of finance regulation will be issued shortly, covering tax consultants and other parties. This differs from the previous minister of finance regulation in that tax consultants and other parties must first pass a competency examination, and also [other third parties] hold a certificate of registration," she said.
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.
Meanwhile, DGT 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," he claimed.
At present, the MoF has not yet issued regulations on the issuance of the certificate of registration for third parties wishing to act as attorneys of taxpayers; however, transitional provisions under MoF Reg. 44/2026 permit 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.
In addition to the above topic, there is coverage of tax revenue performance up to July 2026. There is also discussion regarding the remittance type code (kode jenis setoran/KJS in Indonesian) for final income tax on sale and purchase agreements (perjanjian pengikatan jual beli/PPJB in Indonesian), marketplace tax, audit services for certain criteria taxpayers and other matters.
Below is a comprehensive review of the tax articles.
SKT Classification for Attorneys to Be Divided into 3 Levels
The DGT has disclosed that attorneys constituting third parties may only carry out their role according to the classification of the certificate of registration they hold.
As is known, tax consultant licences are divided into levels A, B and C. According to DGT Senior Expert Tax Instructor, Eddy Triyono, the classification of the certificate of registration will likewise be divided into three levels.
"Tax consultants must operate according to their tax consultant licence, which has classifications A, B and C; the same will apply to the SKT for other parties," he said. (DDTCNews)
Tax Revenue to July 2026 Grows by 23%
Minister of Finance, Purbaya Yudhi Sadewa, stated that tax revenue from January to July 2026 grew by more than 23%.
According to Purbaya, revenue growth in the second half of 2026 has been satisfactory. He assessed that this condition also indicates that tax revenue performance remains on track with the targets set.
"[Tax revenue] up to 31 July, the figures from last Friday that Mr Bimo [Director General of Taxes] reported yesterday, remain relatively safe, with growth of more than 23%," he said. (DDTCNews/Kontan/Bisnis Indonesia)
KJS for PPJB Final Income Tax Amended, Ends Overbooking for Developers
Through PER-8/PJ/2026, the Directorate General of Taxes (DGT) has revised the remittance type code (kode jenis setoran/KJS in Indonesian) for the remittance of final income tax on income from a sale and purchase agreement (perjanjian pengikatan jual beli/PPJB in Indonesian) for the first transfer of land and/or a building.
Referring to PER-8/PJ/2026, the remittance type code used by developers to remit final income tax on income from a PPJB to the first buyer is 402. Previously, developers were required to remit using remittance type code 432 and subsequently perform an overbooking to remittance type code 402 for the payment to be validated for the purpose of transferring the certificate of title.
"The remittance type code 402 may now officially be used for payment of final income tax on the transfer of the right to land and/or building (pengalihan hak atas tanah dan bangunan/PHTB in Indonesian) or on the first PPJB. With this policy change, developers benefit from a more straightforward process as they no longer need to carry out an overbooking (pemindahbukuan/PBK in Indonesian) to remittance type code 402 solely for the purpose of validating the final income tax payment slip (surat setoran pajak/SSP in Indonesian)," explained the DGT instructor. (DDTCNews)
DGT: 5-Year Limit on Audit Services for Certain Criteria Taxpayers
The DGT has clarified provisions relating to public accountants in the requirements for the determination of certain criteria taxpayers (compliant taxpayers).
Pursuant to the applicable provisions, the determination of a certain criteria taxpayer is granted, among others, where the public accountant conducting the audit of the taxpayer's financial statements complies with the 5-year time limit on the provision of audit services.
"The public accountant conducting the audit fulfils the provisions on the deadline of 5 years for the provision of audit services on historical financial information referred to in the government regulation concerning public accountant practices, accompanied by a statement letter of the fulfilment of the criteria of the financial statements of a taxpayer," reads Article 3 paragraph (5) of MoF Reg. 28/2026.
Purbaya and Bahlil: Fuel Subsidies Restricted for Higher-Income Groups
The government plans to restrict purchases of subsidised fuel, particularly Pertalite, for the wealthiest segments of the population falling within deciles 9 and 10.
The plan to restrict the use of subsidised fuel was discussed by Minister of Finance, Purbaya Yudhi Sadewa, and Minister of Energy and Mineral Resources, Bahlil Lahadalia, during a joint meeting. However, the government has not yet determined a timetable for implementing the policy.
"We are discussing the possibility of restricting the Pertalite subsidy for the upper income groups, possibly deciles 9 and 10. Not immediately, but over the coming months we can reduce it gradually," he said. (DDTCNews)
Special Object Name Added for Marketplace Final Tax Shortfall in Coretax
The DGT has added a special object name and object code in coretax to accommodate the self-remittance of shortfalls in final income tax via marketplace platforms.
Pursuant to the provisions under MoF Reg. 37/2025, merchants are required to self-remit any shortfall in final income tax remittance arising from goods or services sold through a marketplace (third party) where those items are subject to final income tax at a rate higher than the automatic collection rate applied by the marketplace (0.5%).
"In the event that there is a shortfall between final Income Tax payable pursuant to statutory provisions... and Article 22 Income Tax that has been collected by the other party, the difference in the Income Tax concerned must be self-remitted by the domestic merchant," reads Article 8 paragraph (6) of MoF Reg. 37/2025. (DDTCNews)
