MoF Reg. 55/2026: Who Can Administer PPL for Tax Consultants?
JAKARTA, DDTCNews — Minister of Finance Regulation (MoF Reg.) 55/2026 allows parties other than tax consultant associations to administer continuing professional development (pendidikan profesional berkelanjutan/PPL in Indonesian).
Referring to Article 26 paragraph (1) of MoF Reg. 55/2026, the PPL may be administered by the management unit, tax consultant associations or parties designated by the tax consultant professionalisation enhancement committee.
"The obligation to participate in the PPL and to fulfil the required number of the SKP PPL referred to in Article 24 paragraph (2) subparagraph b shall include the PPL administered by the management unit; a tax consultant association; or a party designated by the tax consultant professionalisation enhancement committee," reads Article 26 paragraph (1) of MoF Reg. 55/2026, cited on Friday (4/9/2026).
MoF Reg. 55/2026 defines the management unit as a unit of middle executive officials within the Ministry of Finance that has the duty of administering education, training and competency certification in the fields of state finances and knowledge management.
Referring to Presidential Regulation (Pres. Reg.) 158/2024, the unit within the Ministry of Finance responsible for administering education, training and competency certification in the field of state finances and knowledge management is the Financial Education and Training Agency (Badan Pendidikan dan Pelatihan Keuangan/BPPK in Indonesian).
The term "tax consultant association" refers to a national organisation that represents the tax consultant profession.
Although MoF Reg. 55/2026 does not specify the names of tax consultant associations, the transitional provisions under Article 60 letter c of MoF Reg. 55/2026 state that associations already registered under MoF Reg. 111/2014, as amended by MoF Reg. 175/2022, remain registered pursuant to MoF Reg. 55/2026.
Under these provisions, the registered tax consultant associations include the Indonesian Tax Consultants Association (Ikatan Konsultan Pajak Indonesia/IKPI in Indonesian), the Indonesian Public Tax Consultant Association (Asosiasi Konsultan Pajak Publik Indonesia/AKP2I in Indonesian), the Indonesian Tax Practitioner Consultant Association (Perkumpulan Konsultan Praktisi Perpajakan Indonesia/Perkoppi in Indonesian) and the Indonesian Tax Practitioners and Professionals Association (Perkumpulan Praktisi dan Profesi Konsultan Pajak Indonesia/P3KPI in Indonesian).
Regarding parties that may administer PPL by virtue of a designation by the tax consultant professionalisation enhancement committee, MoF Reg. 55/2026 does not provide further detail.
However, the steering team of the tax consultant professionalisation committee will subsequently be tasked with formulating PPL policies and authorised to designate parties that may administer the PPL. (dik)