New Regulation on Tax Consultants and Tax Attorneys, Key Changes
JAKARTA, DDTCNews – The Ministry of Finance (MoF) has issued the latest regulation on tax consultants and other parties acting as taxpayers' attorneys. This topic is among the subjects reviewed by national media today, Wednesday (2/9/2026).
The regulation in question is MoF Reg. 55/2026, which revises MoF Reg. 111/2014, as last amended by MoF Reg. 175/2022. One of the principal changes concerns the arrangement of the certificate of competence (SKK) and the certificate of registration (SKT) for other parties acting as taxpayers' attorneys.
"That MoF Reg. 111/PMK.03/2014, as last amended by MoF Reg. 175/PMK.01/2022… has not yet stipulated the guidance and/or supervision of other parties acting as taxpayers' attorneys, thereby, needs to be amended," reads the considering section of MoF Reg. 55/2026.
Under the previous provisions, the regulation was focused primarily on tax consultants. MoF Reg. 55/2026, however, broadens the scope by incorporating other parties acting as taxpayers' attorneys, including provisions on competence, registration, supervision and penalties.
MoF Reg. 55/2026 defines "other parties" as an individual, other than a tax consultant or family member, who has obtained a certificate of registration and has been appointed by a taxpayer as an attorney pursuant to statutory provisions.
The certificate of registration is issued concurrently with the issuance of the certificate of competence. The certificate of competence is a document certifying that an individual possesses competence in the field of taxation. To obtain a certificate of competence, an individual must sit and pass a competency examination in the field of taxation.
Certificates of competence are differentiated according to competence levels A, B, and C. Each certificate of competence is valid for 3 years from the date of issuance. Renewal may be conducted no earlier than 1 month before the expiry date by completing a refresher examination.
Not only for other parties, but the certificate of competence is also a prerequisite for applying for a practising licence as a tax consultant. This implies that the provision changes the mechanism under the previous regime, which used the tax consultant certificate as one of the primary documents relating to competence.
During the transitional period, tax consultant certificates previously issued pursuant to MoF Reg. 111/2014, as last amended by MoF Reg. 175/2022, shall remain valid as certificates of competence for a maximum of 2 years from the date of issuance of the certificates.
These certificates may also continue to be used as a requirement for the application for a tax consultant licence until the tax consultant association holds a tax consultant professional examination. Subsequently, once the tax consultant association holds the professional examination, holders of the former certificates must still sit the professional examination as a condition for applying for a tax consultant licence.
In addition to regulating other parties and tax consultants, MoF Reg. 55/2026 also sets out the mechanisms for guidance development and/or supervision of tax consulting firms.
Alongside the above topic, there is also coverage of plans to transfer thousands of tax employees. Further, there are discussions relating to the MoF's mitigation of the fiscal impact of natural disasters, the realisation of tax revenue through August 2026 and other matters.
The following is a full review of the tax-related articles.
MoF Reg. 55/2026 Stipulates Forms & Structure of Tax Consulting Firms
The government has issued MoF Reg. 55/2026, which now sets out detailed provisions on the form and structure of tax consulting firms established by tax consultants.
MoF Reg. 55/2026 states that tax consultants may establish consulting firms throughout Indonesia. The establishment of a tax consulting firm must obtain a licence from the Minister of Finance.
"A Tax Consultant Office ... in the form of: a sole proprietorship; a civil partnership; a firm; or a limited liability company," reads Article 16 paragraph (1) of MoF Reg. 55/2026. (DDTCNews)
DGT to Transfer Thousands of Staff, from Tax Instructors to Auditors
The Directorate General of Taxes (DGT) is once again reshuffling its employees. This time, DGT is transferring and inaugurating 1,261 employees into functional positions as set out in Announcement No. PENG-556/PJ/PJ.01/2026.
Referring to the announcement, the DGT is transferring and appointing 1,227 employees into the functional positions of tax auditors, tax appraisers, assistant tax appraisers, tax instructors and assistant tax instructors. Further, 34 employees have been inaugurated as functional state budget financial administrators.
"The inauguration of functional officials will be implemented in person/virtually on: day, date: Thursday, 3 September 2026; time: 09.00 Western Indonesia Time until completion,” reads an excerpt from PENG-556/PJ/PJ.01/2026. (DDTCNews)
MoF Launches ARISE to Anticipate Disaster Impact on Local Taxation
The Directorate General of Fiscal Balance (Direktorat Jenderal Perimbangan Keuangan/DJPK in Indonesian) of the Ministry of Finance (MoF), in collaboration with the United Nations Office for Disaster Risk Reduction (UNDRR) and the Bandung Institute of Technology (Institut Teknologi Bandung/ITB in Indonesian), has launched the adaptive regional integrated system for fiscal resilience (ARISE).
Director General of Fiscal Balance Nufransa Acting Official, Wira Sakti, said ARISE is designed to provide comprehensive information on hazards, exposure, vulnerability as well as economic losses and fiscal impacts resulting from disasters.
"As such, local governments can strengthen mitigation planning, financing preparedness and risk transfer strategies before a disaster occurs," he said in an official statement. (DDTCNews)
Tax Revenue Grows 27 Per Cent
The DGT has recorded that tax revenue through 31 August 2026 grew 27% on a year-on-year (YoY) basis. Despite this robust growth, the tax authority still projects that revenue is at risk of a shortfall by the end of the year.
For reference, the government has set a tax revenue target of IDR2,357.7 trillion for 2026. However, based on the outlook, revenue is projected to reach only IDR2,310.8 trillion, resulting in a shortfall of IDR46.9 trillion.
Taking August 2025 realisation of IDR1,135.4 trillion as a reference, the estimated tax revenue for August 2026 stands at IDR1,441.9 trillion. This realisation is equivalent to 61.15% of the 2026 state budget target. (Bisnis Indonesia/Kontan)
Associations to Hold Tax Consultant Professional Exam Before 2027
Tax consultant associations are required to hold the tax consultant professional examination no later than 31 December 2026. This requirement is set out in the Minister of Finance Regulation (MoF Reg.) No. 55/2026.
The professional examination is one of the new prerequisites for obtaining a tax consultant licence. Kindly note that this professional examination differs from the competency examination conducted by the Ministry of Finance.
"The administration of the Tax Consultant professional examination by the Tax Consultant Association shall be implemented no later than 31 December 2026," reads Article 61 number 1 of MoF Reg. 55/2026. (DDTCNews)
Holograms Removed from Excise Stamps, Other Security Features Possible
The government, through the Minister of Finance Regulation (MoF Reg.) 57/2026, has amended the security features on excise stamps. One such change is that holograms are no longer required as a minimum security element.
Head of the Public Relations and Dissemination Sub-Directorate of the Directorate General of Customs and Excise (DGCE), Budi Prasetiyo, stated that the removal of the hologram requirement does not imply that holograms have been entirely eliminated from excise stamps. The government may still use holograms where they are deemed necessary as a security feature.
"This provision does not imply that holograms are prohibited from use; rather, holograms are no longer designated as a mandatory minimum element," he said. (DDTCNews)
