Reminder: Tax Consultants Must Attend PPL Activities

JAKARTA, DDTCNews – Tax consultants are required to participate in continuous professional development (pengembangan profesional berkelanjutan/PPL in Indonesian) activities and fulfil PPL credit units (satuan kredit pengembangan profesional berkelanjutan/SKPPL in Indonesian).

This obligation is stipulated under the Minister of Finance Regulation (MoF Reg.) 111/2014, as amended by MoF Reg. 175/2022. The Directorate General of Taxes (DGT) has further affirmed this obligation through Article 10 of the Director General of Taxes Regulation No. PER-13/PJ/2015.

"Tax consultants must:...c. participate in continuous professional development activities organised or recognised by the Tax Consultant Association and fulfil the credit units of continuous professional development," reads Article 23 letter c of MoF Reg. 111/2014, cited on Wednesday (26/8/2026).

The obligation to participate in PPL activities and fulfil the SKPPL is calculated from January of the year following the issuance of the practice licence. The PPL activities that tax consultants are required to attend are divided into 2 types:

• Structured PPL.

Structured PPL refers to continuous professional development activities carried out by tax consultants when participating in conferences, seminars, workshops, panel discussions, training or courses in the field of taxation or similar activities.

In addition, structured PPL may also take the form of a certified distance-learning structured PPL programme (verified certificate) organised by the tax consultant association.

• Unstructured PPL

Unstructured PPL refers to continuous professional development activities carried out by tax consultants when participating in organisational activities held by the tax consultant association. The scope of Unstructured PPL includes:

1. constituting the management of the Tax Consultant Association, where the person is a member;
2. participating in congresses, extraordinary congresses, national work conferences, coordination meetings, member meetings, central management meetings, local management meetings, branch management meetings or other meetings within the tax consultant association, where the person is a member;
3. representing the tax consultant association, where the person is a member, with other parties through an official appointment;
4. constituting a member of an ad hoc team or committee in the context of the tax consultant association activities where the person is a member;
5. serving as a teacher, instructor or speaker within the tax consultant association or obtaining a permit from the tax consultant association where the person concerned is a member to participate in activities outside the association, where the subject matters include the field of taxation; and
6. writing articles, papers or books with contents relevant to the tax consultant profession under the name or with permission from the tax consultant association, where the person is a member and which have been published.

Every tax consultant is required to fulfil the SKPPL. Fulfilment of the SKPPL obligation is calculated from January of the year following the issuance of the practice licence. SKPPL is the assessment score determined for each type of Structured PPL and/or Unstructured PPL.

This implies that tax consultants will earn SKPPL each time they participate in structured PPL and/or unstructured PPL. The DGT has also regulated the number of SKPPL that tax consultants must fulfil each year. The number of SKPPL varies depending on the level of the tax consultant certificate, with details as follows:

1. Tax consultants with Tax Consultant Certificate level A must achieve 20 SKPPL comprising: (i) a minimum of16 Structured SKPPL; and (ii) 4 Unstructured SKPPL;
2. Tax consultants with Tax Consultant Certificate level B must achieve 40 SKPPL comprising: (i) a minimum of 32 Structured SKPPL; and (ii) 8 Unstructured SKPPL;
3. Tax consultants with Tax Consultant Certificate level C must achieve 60 SKPPL comprising: (i) a minimum of 48 Structured SKPPL; (ii) and 12 Unstructured SKPPL.

The credit weight for the various forms of PPL activities shall be determined by the tax consultant association according to the guidelines and procedures established by the head of the Center of Financial Professions Supervisory (Pusat Pembinaan Profesi Keuangan/PPPK in Indonesian). The DGT has also regulated the provisions for calculating the assessment of PPL activities through PER-13/PJ/2015.

Pursuant to Article 13 of PER-13/PJ/2015, the calculation of the assessment point for Structured PPL activities organised by the tax consultant association where the person concerned is a member is 1 SKPPL for 50 minutes of activity.

Where a tax consultant attends PPL activities organised by a party other than the tax consultant association where the person concerned is a member, he/she may apply for equalisation of the number of SKPPL.

The equalisation of the SKPPL is submitted to the tax consultant association where the tax consultant concerned is a member. Structured SKPPL for activities organised by other parties shall be calculated at a maximum of 30% of the total value that the tax consultant is required to fulfil.

Meanwhile, the score weight given for unstructured PPL varies depending on the type of activity. This is regulated under Article 14 of PER-13/PJ/2015. For ease of reference, the following is a summary of the assessment for each Unstructured PPL activity:

Tax consultants must also report PPL activities attended within 1 year to the central management of the tax consultant association where the person is a member. In respect of the reporting of such PPL activities, the tax consultant association issues a list of PPL activity realisation.

The list of PPL activity realisation is issued for each tax consultant who is a member of the relevant tax consultant association. The list of PPL activity realisation is prepared as per the sample format listed in Appendix VIII of PER-13/PJ/2015. (dik)