Tax Consultant Committee to Be Established: Here Are Its Duties
JAKARTA, DDTCNews — The issuance of Minister of Finance Regulation (MoF Reg.) 55/2026 will be followed by the establishment of a committee for strengthening tax consultant professionalism.
The establishment of this committee aims to maintain integrity, enhance professionalism, and improve the quality of tax consultant services.
"The tax consultant professionalism enhancement committee shall be designated by a minister of finance decree for a period of 3 (three) years and may be extended," reads Article 56 paragraph (2) of MoF Reg. 55/2026, as cited on Friday (4/9/2026).
Further, the tax consultant professionalism enhancement shall have a steering team with a number of duties. First, preparing guidelines for the practice standards and the code of ethics for tax consultants. Second, preparing competency standards in the field of taxation.
Third, preparing policies related to the administration of the competency examination for tax consultants and parties providing services in the field of taxation. Fourth, preparing policies related to the administration of continuing professional education (pendidikan profesional berkelanjutan/PPL in Indonesian) for tax consultants.
Fifth, other duties related to tax consultants and parties providing services in the field of taxation.
Meanwhile, the authority of the steering team includes:
- enacting competency standards in the field of taxation;
- enacting policies related to the administration of the competency examination;
- designating parties that may administer the PPL for consultants; and
- evaluating the administration of the competency examination.
The steering team shall comprise 7 members, consisting of 1 chairperson who also serves as a member, 1 deputy chairperson who also serves as a member, 1 secretary who also serves as a member, and 4 members.
The positions of the chairperson, deputy chairperson, and secretary shall be occupied by representatives from the Ministry of Finance (MoF). The 4 member seats are allocated to 2 representatives from tax consultant associations, 1 representative from academics and 1 representative from the MoF.
Members of the steering team from tax consultant associations and academics must possess expertise in the field of taxation and must not have previously served or be currently serving a term of imprisonment. The implementation of the steering team's duties shall be supported by a secretariat appointed by the chairperson of the steering team. (rig)