No SKT Required, Taxpayers Urged to Choose Competent Family Members
JAKARTA, DDTCNews – The Directorate General of Taxes (DGT) has advised taxpayers to appoint family members deemed competent to act as their attorney. This topic is among the subjects covered by the national media today, Thursday (13/8/2026).
DGT Senior Expert Tax Instructor, Eddy Triyono. 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). Nevertheless, taxpayers still need to consider the competency of the family member appointed as an attorney, thereby the taxpayer's rights may be exercised and tax obligations fulfilled properly.
"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.
Under Minister of Finance Regulation (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 refers to s 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.
In addition to this news, there is coverage of the possibility of a further postponement of the implementation of tax collection by marketplace providers. There is also discussion regarding the optimisation of tax collection to manage government debt.
The following is a full review of tax-related articles.
Responsibility Remains with the Taxpayer
Eddy affirmed that a taxpayer remains fully responsible for the exercise of rights and/or fulfilment of tax obligations that have been delegated, even after appointing an attorney to represent them.
Accordingly, the appointment of an attorney does not transfer tax responsibility from the taxpayer to the appointed attorney.
"Please bear in mind that even if a taxpayer has appointed an attorney, the responsibility still lies with the taxpayer," he said. (DDTCNews)
Possibility of Another Postponement of Marketplace Tax Collection
The government has left open the possibility of once again postponing the collection of Article 22 Income Tax by marketplace providers, which is scheduled to take effect on 1 November 2026. Tax collection by marketplace providers had been in effect for 5 days from 1 August 2026, before ultimately being postponed for 3 months.
Minister of Finance, Purbaya Yudhi Sadewa, stated that implementation of Article 22 Income Tax collection by marketplace providers under MoF Reg. 37/2025 could be postponed again if Indonesia's economic conditions deteriorate in the coming months.
"It was deferred before, wasn't it? Later, if [economic] conditions worsen, we can defer it again, but for now [it is deferred] until October," he said. (DDTCNews, Bisnis Indonesia, Kontan)
Purbaya: No Special Policy on Rental Property Tax
Purbaya affirmed that the government has no specific programme or policy aimed at exploring tax potential from property rental activities, such as rented houses. In his view, taxation of land and/or building rentals is carried out pursuant to the applicable tax regulations.
"There is no specific plan for us to pursue [tax from] rental properties. It is business as usual. However, normally, where there is income, tax must be paid," he said.
The collection of Income Tax on building rentals is governed by Government Regulation (Gov. Reg.) 34/2017. That regulation sets the Income Tax rate at 10% of the gross amount of the land and/or building rental value, applied on a final basis. (DDTCNews, Kontan, Investor Daily)
Optimisation of Tax Collection to Manage Government Debt
Purbaya plans to optimise tax collection as one strategy to manage the government's ever-increasing debt.
The government's debt position as at 30 June 2026 was recorded at IDR10,293.69 trillion, equivalent to 41.26% of the GDP. According to Purbaya, the optimisation of tax collection is necessary to boost state revenue so that financing requirements through borrowing can be reduced.
"We will make tax collection more effective. It is not about raising taxes, Rather, we will clean up the way we operate in collecting taxes," he said. (DDTCNews, Kontan)
Ministry of Law Waives Annual Report Fee for LLCs Until December
The Ministry of Law has set the non-tax state revenue (penerimaan negara bukan pajak/PNBP in Indonesian) tariff at IDR0 for the submission of annual reports by limited liability companies (LLCs). Minister of Law Regulation 13/2026 affirms that the determination of the PNBP tariff of IDR0 is intended to improve compliance with the provision of legal services.
The IDR0 PNBP tariff applies to the submission of notifications of annual report approval for both audit-obligated and non-audit-obligated LLCs. This IDR0 PNBP is available to LLCs that submit notifications of annual report approval between 1 August and 31 December 2026.
Without Minister of Law Regulation 13/2026, the submission of the notification of annual report approval for an audit-obligated LLC is subject to a PNBP charge of IDR500,000 per notification, whilst the submission of a notification of annual report approval for a non-audit-obligated LLC is subject to a PNBP charge of IDR250,000 per notification. (DDTCNews) (dik)
