DGT Urges Taxpayers to Appoint Competent Family Members as Attorneys
JAKARTA, DDTCNews – The Directorate General of Taxes (DGT) is urging taxpayers to appoint family members deemed competent as their attorney in exercising rights and/or fulfilling their tax obligations.
Eddy Triyono, a Senior Expert Tax Instructor at the DGT's Directorate of Tax Dissemination, Service and Public Relations, explained that family members appointed as a taxpayer's attorney are not required to possess specific competencies evidenced by a certificate of registration (surat keterangan terdaftar/SKT in Indonesian).
"Family members are not required to hold a competency certificate, but they should, of course, be capable. They must be competent even though they are not required to have a certificate of registration," he said on the Cermati Podcast, as quoted on Wednesday (12/8/2026).
Under MoF Reg. 44/2026, a taxpayer may appoint an attorney via a special power of attorney. There are 3 parties that may be appointed as attorneys, namely tax consultants, other parties or family members.
The regulation stipulates that an attorney appointed by a taxpayer must possess certain competencies in tax matters, except where the attorney is a family member.
Eddy further explained that a family member is defined as a person related to the taxpayer by blood or marriage up to the second degree of lineage. Examples include a spouse, children and grandchildren.
"For instance, if I am the taxpayer, family members up to the second degree of lineage include my wife and parents. Parents are the first degree, then my siblings are the second degree. I also have children and grandchildren. My grandchildren are the second degree of lineage," he elaborated.
Eddy emphasised that a taxpayer remains fully responsible for the exercise of tax rights and/or fulfilment of tax obligations delegated under the power of attorney, even after appointing an attorney to act on their behalf.
"Please bear in mind that even if a taxpayer has appointed an attorney, the responsibility still lies with the taxpayer," the DGT tax instructor concluded. (dik)
