Employees Exempt from SKT: DGT Says Coretax Role Access is Sufficient
JAKARTA, DDTCNews - The Directorate General of Taxes (DGT) has affirmed that a certificate of registration (surat keterangan terdaftar/SKT in Indonesian) must be held by third parties to act as a taxpayer's attorney.
However, the requirement to hold a certificate of registration does not apply to employees of a taxpayer that implements tax administration duties according to the role assigned to them through the coretax system.
"Employees who process tax invoices or withholding receipts are governed by MoF Reg. 81/2024 and PER-11/PJ/2025. Signing invoices and withholding receipts; the role access for that is set out therein," said Arif Yunianto, a Functional Tax Instructor at the DGT, as quoted on Thursday (13/8/2026).
For example, a taxpayer's employee who has been granted the role to sign withholding receipts does not need to hold a certificate of registration, as that individual acts solely as a signer as provided under MoF Reg. 81/2024.
"So is a certificate of registration required? No, not as long as they are not acting as an attorney; they are simply doing the work," said Arif at a webinar held by the Department of Fiscal Administration, Faculty of Administrative Sciences (Fakultas Ilmu Administrasi/FIA in Indonesian), University of Indonesia (UI).
In addition to employees, taxpayer representatives are also not required to hold a certificate of registration. The parties who may act as taxpayer representatives are governed by Article 32 of the General Taxation Provisions and Procedures Law (GPTP Law). That article affirms that the exercise of the rights and obligations of a corporate taxpayer is represented by its management.
"Does a [taxpayer] representative need a certificate of registration? If it is a representative of a corporate entity, that falls under Article 32 paragraph (1) of the GPTP Law; according to the articles of association. Thus, the matter is resolved," said Arif.
Please note, however, that the definition of management under this article encompasses not only those named in the articles of association, but also those who are effectively authorised to determine policy and make decisions in running the company.
For information, the Ministry of Finance (MoF) has updated the criteria for becoming a taxpayer's attorney through MoF Reg. 44/2026.
Under that regulation, parties that may be appointed as an attorney include tax consultants, other parties or family members. A tax consultant may be appointed as an attorney provided they hold a tax consultant licence. Other parties may become an attorney if they hold a certificate of registration.
A tax consultant licence and a certificate of registration are documents demonstrating that tax consultants and other parties possess a certain level of competence in taxation matters.
Meanwhile, a family member may be appointed as an attorney provided they are a spouse or a family member related by blood or marriage up to the second degree of lineage. (rig)
