DGT: SKT Classification for Attorneys to Be Divided into 3 Levels
JAKARTA, DDTCNews — The Directorate General of Taxes (DGT) has revealed that attorneys constituting third parties may only carry out their role according to the classification of the certificate of registration (surat keterangan terdaftar/SKT in Indonesian) held.
As is known, tax consultant licences consist of 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 on the Cermati podcast, Tuesday (11/8/2026).
To obtain a certificate of registration, third parties must sit an examination held by the Financial Education and Training Agency (Badan Pendidikan dan Pelatihan Keuangan/BPPK in Indonesian) to demonstrate that the individual concerned possesses competence in the field of taxation. Third parties who pass the examination will receive a certificate of competence (surat keterangan kompetensi/SKK in Indonesian) from the Financial Education and Training Agency.
"At the competency examination, they can obtain a certificate of registration. They must first sit the test to obtain a level-A certificate of registration. Then, to represent individuals and corporate entities, they must sit the level-B competency examination. Subsequently, for international taxation, they must sit the level-C test," said Eddy.
The certificate of registration held by a third party will also form the basis for issuing the certificate of registration.
"Once the system is running smoothly, it will automatically upload the certificate of registration by system. This certificate of registration is issued by the minister of finance or the designated officials," Eddy explained.
The procedures for obtaining a certificate of registration will be further regulated by the Ministry of Finance (MoF) in a ministerial regulation concerning tax consultants and other parties acting as taxpayers' attorneys. (rig)
