Tax Consultants to Be Required to Provide Services via Tax Firms
JAKARTA, DDTCNews – The Ministry of Finance (MoF) is set to require tax consultants to provide their services through a tax consulting firm (kantor konsultan pajak/KKP in Indonesian). This topic is among the subjects covered by national media today, Wednesday (21/10/2026).
Arie Wibowo, Head of the Accounting Profession Supervision Working Team at the Directorate of Financial Profession Development and Supervision (Pembinaan dan Pengawasan Profesi Keuangan/PPPK in Indonesian), stated that this requirement has not yet been included in MoF Reg. 55/2026, but will be established at a later date.
"MoF Reg. 44/2026 and MoF Reg. 55/2026 are not the end point; they are in fact the initial foundation. Going forward, we are heading in that direction (tax consultancy services through a tax consulting firm). For now, we are still in a transitional phase," he said.
Arie also advised tax consultants to establish an office. He added that the PPPK Directorate is ready to assist licensed tax consulting firms in marketing the services they offer.
"We recommend simply opening a tax consulting firm, as next year we will be doing branding. Tax consulting firms are not permitted to advertise, but we as the regulator are. We will advertise licensed tax consultants. We will be the ones driving the marketing," he said.
Meanwhile, Ririn Septiani, Head of the Financial Profession Development Working Team at the PPPK Directorate of the MoF, noted that the requirement for professionals to provide services through a firm is in fact already common practice in other professions.
As an example, Article 25 paragraph (2) of Law 5/2011 on Public Accountants requires public accountants to provide their services through a public accountant firm (kantor akuntan publik/KAP in Indonesian). A KAP may take the form of a sole proprietorship, professional partnership, firm or other business form in accordance with the characteristics of the public accounting profession.
"This is actually common practice for professions such as public accountants, actuaries and appraisers. When they provide their services, they are in fact required to do so through a firm," Ririn said last week.
For information, a tax consulting firm is a business entity that holds a licence from the Minister of Finance and serves as the place through which tax consultants provide their services to the public.
Referring to MoF Reg. 55/2026, a tax consulting firm may take the form of a sole proprietorship, professional partnership, firm or limited liability company (LLC).
In addition to the above topic, there is coverage of the latest developments regarding the collection of Article 22 Income Tax from online merchants. There is also discussion relating to crypto asset data, personal tax relief, investment realisation, the state budget expenditure and other matters.
The following is a review of other tax articles.
Preventing Pragmatism: Tax Education Must Be a Priority
DDTC Founder, Darussalam, is urging all parties not to approach tax learning in a purely pragmatic manner and advocating for the establishment of an ecosystem for tax competency education.
Darussalam stated that taxation should not merely be studied pragmatically through practice questions alone, but substantively and progressively, by fostering a deeper understanding of concepts, international perspectives and theory.
"All parties have an equal obligation to build a tax competency education system whose competencies can be genuinely assessed. Studying tax to obtain tax competency should not be through a one-off examination, but through a step-by-step process conducted via a tiered pathway," he said. (DDTCNews)
Proposal to Raise the Personal Tax Relief Threshold
The government is considering raising the personal tax relief (penghasilan tidak kena pajak/PTKP in Indonesian) threshold in 2027, taking inflation into account.
However, Coordinating Minister for Economic Affairs Airlangga Hartarto disclosed that the government has not yet resumed discussions or set the PTKP threshold for next year.
"It has not been discussed further (the personal tax relief threshold)," he said briefly to members of the media at the Office of the Coordinating Ministry for Economic Affairs. (DDTCNews)
Additional Tax Revenue Potential from Crypto Asset Data Exchange
The implementation of the Crypto-Asset Reporting Framework (CARF) for cross-border tax information exchange on crypto assets is not expected to generate significant additional tax revenue in 2027.
Although it has the potential to broaden the DGT's access to data on cross-border crypto assets, the processes of exchange, matching and follow-up of data will take time.
The DGT's director of Tax Dissemination, Service and Public Relations, Inge Diana Rismawanti, stated that the readiness for CARF implementation is currently still under internal discussion.
"At present, the matter is still under internal discussion, and there is no information we are able to share. We will endeavour to coordinate the information first," she said. (Kontan)
Minister of Finance Suahasil Confirms State Budget Deficit on Track
Minister of Finance Suahasil Nazara has stated that the government will maintain the 2026 state budget deficit at IDR734.3 trillion, or 2.85% of GDP.
Suahasil said this target still references the outlook reported to the House of Representatives' Budget Committee (Badan Anggaran/Banggar in Indonesian) in July 2026. He added that the government will continue to optimise the role of the state budget in driving economic growth.
"The state budget deficit remains at the figure we reported to the Budget Committee last July, which is approximately 2.85% of GDP. That is the outlook we are maintaining and it constitutes our working agenda through to the end of the year," he said. (DDTCNews/Kontan)
idEA: 3 Issues in Art. 22 Income Tax Collection by 4 Marketplaces
Budi Primawan, Chairperson of the Indonesian E-Commerce Association (idEA), stated that idEA continues to communicate with association members and the Directorate General of Taxes (DGT) to review the on-the-ground implementation of the Article 22 Income Tax collection policy by marketplaces.
He noted that there are a number of aspects requiring attention from the DGT, sellers and marketplaces alike. These aspects include the treatment of discounts and vouchers, transaction cancellations or returns as well as clarity regarding tax administration for sellers.
"What is important is that, should any obstacles arise, clear guidance and a resolution mechanism from the DGT are available," he said. (DDTCNews)
Surpassing IDR1,539 T, Investment Realisation Reaches 75.4% of Target
The Ministry of Investment and Downstream Industry/Investment Coordinating Board (Badan Koordinasi Penanaman Modal/BKPM in Indonesian) has recorded investment realisation from January to September 2026 at IDR1,539.2 trillion.
Minister of Investment and Downstream Industry/Head of BKPM Rosan Roeslani stated that this achievement is equivalent to 75.4% of the 2026 investment realisation target, which was set at IDR2,041.3 trillion.
"In terms of domestic and foreign contributions, domestic investment accounts for approximately IDR761.4 trillion or 49.5%, whilst foreign investment reaches IDR777.8 trillion or 50.5%," said Rosan. (DDTCNews/Kontan)