No SKT Required for Taxpayer Employees in Tax Administration

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. This topic is among the subjects covered by the national media today, Friday (14/8/2026).

However, the requirement to hold a certificate of registration does not apply to employees of a taxpayer that implement 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.

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.

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.

It should be noted, 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.

In addition to the above topic, there is coverage of dividend remittances that are set to be returned to the state budget (anggaran penerimaan dan belanja negara/APBN in Indonesian). There is also discussion concerning candidates for Supreme Court justices specialising in tax administrative law, the realisation of tax revenue up to July 2026, gold export duty remittances and other matters.

The following is a full review of the tax-related articles.

Differences of Representatives, Attorneys and Employees of Taxpayers

Dian Anggraeni, a Senior Tax Instructor at the Central Jakarta DGT Regional Office, said taxpayers need to understand the differences between a representative, an attorney and an employee in fulfilling tax obligations.

According to Dian, a representative is a tax bearer. As such, a representative is a party that carries out tax obligations in their own name and not as a third party. For an individual taxpayer, the representative is the taxpayer themselves.

An attorney, on the other hand, is a third party appointed to represent a taxpayer in exercising their tax rights and obligations. MoF Reg. 44/2026 divides attorneys-in-fact into three categories: tax consultants, family members and other parties.

Finally, there are employees, particularly those who do not act as an attorney. Should an employee wish to act as an attorney, they must satisfy the requirements applicable to other parties, namely possessing tax competency as evidenced by a certificate of registration. (DDTCNews)

Part of SOE Dividends to Be Returned to the State Budget

The Government plans to once again record a portion of dividends from state-owned enterprises (SOEs) as state revenue, as opposed to the current arrangement under which they are managed by BPI Danantara.

Minister of Finance, Purbaya Yudhi Sadewa, stated that part of SOE dividends will be returned to the state revenue account from this year. However, he was unable to confirm whether those dividends would ultimately be categorised as non-tax state revenue (penerimaan negara bukan pajak/PNBP in Indonesian).

"There is a presidential idea to allocate a portion of Danantara's profits as a government reserve, so that it can also reduce our debt," he said. (DDTCNews)

House Commission III Approves Tax Supreme Court Justice Candidates

Commission III of the House of Representatives (Dewan Perwakilan Rakyat/DPR in Indonesian) has approved 11 Supreme Court justice candidates (calon hakim agung/CHA in Indonesian) and 3 ad hoc justice candidates for the Supreme Court (Mahkamah Agung/MA in Indonesian) proposed by the Judicial Commission (JC or Komisi Yudisial/KY in Indonesian).

Of the 11 Supreme Court justice candidates declared to have passed the fit and proper test before House Commission III, 3 are candidates for Supreme Court justices specialising in tax administrative law (tata usaha negara/TUN in Indonesian). The three candidates for Supreme Court justices specialising in tax administrative law are: L.Y. Hari Sih Advianto (Tax Court Judge).

Next, Maftuh Effendi (Senior Screening Judge at the Junior Registrar for State Administrative Cases at the Supreme Court); and Yeheskiel Minggus Tiranda (Lecturer at the Faculty of Law, Unissula Semarang). (DDTCNews)

January-July 2026 Tax Revenue Exceeds IDR1,209.6 Trillion

The DGT recorded tax revenue for the period January–July 2026 of IDR1,209.6 trillion, representing 51.31% of the 2026 state budget target of IDR2,357.7 trillion.

This realisation represents growth of 22.18% compared with tax revenue for the same period last year of IDR990.01 trillion.

"Nationally, the realisation of tax revenue has reached IDR1,209.6 trillion, or 51.31% of the 2026 target," the East Java II DGT Regional Office wrote in an official statement. (DDTCNews)

Purbaya Restructures the Organisation of DGCE Vertical Agencies

Minister of Finance, Purbaya Yudhi Sadewa, has restructured the organisational structure of vertical agencies of the Directorate General of Customs and Excise (DGCE) through Minister of Finance Regulation (MoF Reg.) 58/2026.

The regulation, which takes effect from 10 August 2026, repeals and replaces MoF Reg. 188/2016, as amended by MoF Reg. 183/2020. The organisational restructuring has been conducted to optimise the role of the DGCE and to improve the effectiveness and performance of the organisation.

"It is necessary to conduct organisational restructuring and working procedures of vertical agencies of the Directorate General of Customs and Excise," reads the considering section of MoF Reg. 58/2026. (DDTCNews)

MoF Records Minimal Gold Export Duty Revenue

MoF has recorded that revenue realisation from the gold export duty (bea keluar/BK in Indonesian) policy remains extremely low. Based on MoF data, gold export duty revenue realisation up to June 2026 had reached only IDR900 million or 0.03% of the 2026 target of IDR3 trillion.

Minister of Finance, Purbaya Yudhi Sadewa, assessed that the gold export duty policy, which has been in force since December 2025, has caused gold smuggling figures to increase further.

"As I see it, gold smuggling has been increasing over time on account of the gold export duty policy," said Purbaya. (Kontan)