Association Membership No Longer a Licence Requirement for Consultants
JAKARTA, DDTCNews – Through MoF Reg. 55/2026, the Ministry of Finance has amended the provisions concerning the obligation of tax consultants to become members of a tax consultant association. This topic is among the subjects covered by the national media today, Friday (4/9/2026).
Under MoF Reg. 55/2026, the obligation to become an association member must now be fulfilled within a maximum of 30 business days after the tax consultant licence is obtained. Accordingly, fulfilment of this obligation is no longer a requirement that must be completed prior to applying for a tax consultant licence.
"The obligation to be a member of the tax consultant association…must be fulfilled no later than 30 business days after obtaining the tax consultant licence," reads Article 25 paragraph (1) of MoF Reg. 55/2026.
Under that article, a tax consultant who has just obtained a licence is still given time to fulfil the membership obligation. The deadline is 30 business days from the date on which the tax consultant licence is obtained.
This provision differs from the previous regulation. Under MoF Reg. 111/2014, as amended by MoF Reg. 175/2022, membership of a tax consultant association was one of the requirements for a person seeking to become a tax consultant.
In other words, under the previous rules, association membership had to be fulfilled before a person could obtain a practice licence. This was also reflected in the practice licence application requirements, which obliged the applicant to attach a photocopy of the tax consultant association membership decision letter.
MoF Reg. 55/2026, however, shifts this mechanism. Association membership is no longer positioned as one of the requirements for obtaining a tax consultant licence, but instead becomes an obligation that must be fulfilled after the licence is obtained.
MoF Reg. 55/2026 also stipulates an administrative penalty should this obligation not be fulfilled. A tax consultant who fails to become a member of a tax consultant association within the prescribed period shall be subject to an administrative penalty in the form of a 3-month suspension of the tax consultant licence.
Should the tax consultant still fails to become a member of a tax consultant association after the suspension period expires, the tax consultant licence will be revoked. Practice licences issued pursuant to MoF Reg. 111/2014, as amended by MoF Reg. 175/2022, shall continue to remain valid as tax consultant licences under the new provisions.
"Practice licences that have been issued pursuant to MoF Reg. 111/2014, as amended by MoF Reg.175/2022, before this ministerial regulation comes into force, shall be declared to remain valid as tax consultant licences as stipulated under this ministerial regulation," reads Article 60 letter a of MoF Reg. 55/2026.
In addition to the above topic, there is coverage of the government bearing the income tax on interest from government securities (surat berharga negara/SBN in Indonesian) in foreign currency in the domestic market. There is also discussion of the criteria for exporters receiving special treatment for natural resource export proceeds, the annual report of tax consultants and other matters.
The following is a full review of the tax-related articles.
Grounds for Permanent Revocation of a Tax Consultant Licence
A tax consultant subject to a licence revocation penalty is not allowed to reapply for a licence as a tax consultant at a later date. Referring to MoF Reg. 55/2026, the same penalty also applies to a tax consultant firm whose licence is revoked.
"A tax consultant and a tax consulting firm subject to an administrative penalty in the form of the revocation of the tax consultant licence and/or the revocation of the tax consulting firm licence may not reapply for a tax consultant licence and/or a tax consulting firm licence," reads Article 42 paragraph (1) of MoF Reg.n 55/2026.
There are several grounds that may lead to the revocation of a tax consultant licence, including a tax consultant submitting data and information that is proven to be incorrect when applying for a tax consultant licence. (DDTCNews)
Gov't-Borne Tax on Interest on Foreign-Currency Government Securities
The government bears the income tax on interest or yields from government securities (surat berharga negara/SBN in Indonesian) denominated in foreign currency issued in the domestic primary market.
This policy is regulated under MoF Reg. 59/2026. The government-borne income tax incentive is provided to encourage individuals and entrepreneurs to place funds in foreign-currency SBN in the domestic primary market.
"Income tax payable on income in the form of interest or yield from government securities in foreign currency issued by the government in the domestic primary market shall be borne by the government," reads Article 2 paragraph (1) of MoF Reg. 59/2026. (DDTCNews/Kontan)
Criteria for Exporters Eligible for Special Treatment of DHE SDA
The government has established criteria for exporters that may avail themselves of special treatment in fulfilling the obligation to deposit, place and use natural resource export proceeds.
These provisions are regulated under MoF Reg. 48/2026. That regulation serves as the implementing regulation of Article 18A of Government Regulation (Gov. Reg.) 36/2023, as amended by Gov. Reg. 21/2026 concerning Export Proceeds from Natural Resource Concession, Management and/or Processing Activities.
"it is necessary to enact a Minister of Finance Regulation concerning the Criteria for Exporters that Fulfil Special Provisions in the Fulfilment of Obligation to Deposit, Place and Use of Export Proceeds from Natural Resources," reads the considering section of MoF Reg. 48/2026. (DDTCNews)
Annual Report of Tax Consultants Submitted by the Firm
A tax consultant working at a tax consulting firm does not need to submit the annual tax consultant report personally.
Referring to Article 29 paragraph (1) of MoF Reg. 55/2026, where a tax consultant establishes, joins or works for a tax consulting firm, submission of the annual tax consultant report shall be implemented by the tax consultant firm.
"In the event that a tax consultant establishes, joins or works for a tax consulting firm, the obligation to submit the annual report referred to in Article 24 paragraph (2) subparagraph d shall be conducted by the tax consulting firm," reads Article 29 paragraph (1) of MoF Reg. 55/2026. (DDTCNews)
Purbaya Cautions Entrepreneurs Using MSME Final Income Tax Regime
Minister of Finance, Purbaya Yudhi Sadewa, has affirmed that micro, small and medium enterprise (MSME) entrepreneurs may continue to enjoy a final income tax rate of 0.5% provided they satisfy the applicable conditions.
Purbaya stated that the final income tax facility may be utilised by individual taxpayers and soleproprietorships with turnover not exceeding IDR4.8 billion per year, without any time limit. However, he cautioned taxpayers to pay tax pursuant to the general provisions once the scale of their business and their turnover have increased.
“For MSMEs, entrepreneurs [have a final income tax of] 0.5% indefinitely, not just until 2029; I am granting it indefinitely. So it is entirely up to them, but once they exceed the threshold, they must pay tax," he said. (DDTCNews)
HR Improved, Purbaya: Tax Revenue Rising Above Expectations
Minister of Finance, Purbaya Yudhi Sadewa, has claimed that tax revenue realisation in the current year is on track, and is even growing beyond expectations.
Purbaya noted that tax revenues up to the end of July 2026 grew by nearly 30% compared with the previous year. In light of that achievement, he assessed that state revenue was sufficiently strong and that the state budget (anggaran penerimaan dan belanja negara/APBN in Indonesian) remained stable, with the deficit held at 0.91% of gross domestic product (GDP) through July.
"Our revenue is above the original estimate, and this has occurred without any increase in tax rates and without any new taxes. I simply improved the performance of our tax personnel," he said at the 100 Economists Forum. (DDTCNews)