In line with the development of Indonesia’s tax system and the increasing role of tax professionals in supporting taxpayer compliance, the Government has issued Minister of Finance Regulation (PMK) No. 55 of 2026 concerning Tax Consultants and Other Parties Acting as Taxpayer Representatives. This regulation replaces PMK No. 111/PMK.03/2014, as most recently amended by PMK No. 175/PMK.01/2022.
The regulation aims to strengthen the professionalism, integrity, supervision, and development of Tax Consultants and other parties acting as taxpayer representatives as part of the tax intermediaries that play an important role in Indonesia’s tax system.
I. TAX CONSULTANT LICENSE CLASSIFICATION
To obtain a practice license, a Tax Consultant must fulfill several requirements, including Indonesian citizenship, tax competency, a minimum bachelor’s degree or equivalent, relevant tax experience, and compliance with integrity and independence requirements. Prospective Tax Consultants must also pass the professional examination and possess a Taxpayer Identification Number (NPWP).
II. REQUIREMENTS FOR OBTAINING A TAX CONSULTANT LICENSE
Applicants must, among others:
- Be an Indonesian citizen.
- Demonstrate competency in taxation.
- Pass the Tax Consultant professional examination.
- Hold at least a bachelor’s degree or equivalent qualification.
- Have tax-related work experience according to the license classification applied for.
- Possess an NPWP.
- Fulfill the integrity and independence requirements stipulated under the regulation.
III. COMPETENCY CERTIFICATE (SKK)
A Tax Consultant’s competency is evidenced by a Competency Certificate (Surat Keterangan Kompetensi or SKK) obtained through a tax competency assessment. The SKK is classified according to the corresponding license level and remains valid for three years from the date of issuance. Upon expiration, it may be renewed through the prescribed procedures, including refresher examinations where applicable.
IV. SERVICES THAT MAY BE PROVIDED BY TAX CONSULTANTS
Tax Consultants may provide various professional tax services, including tax planning, tax due diligence, tax advisory services, assistance during tax audits and investigations, representation in tax disputes, and the preparation of tax-related documents and other tax administration matters within the scope of their authority.
V. OBLIGATIONS OF TAX CONSULTANTS
In carrying out their professional duties, Tax Consultants are required to provide services in accordance with their license classification, comply with the code of ethics and professional practice standards, maintain independence, participate in Continuing Professional Education (CPE), and submit annual reports to the relevant authorities. Compliance with these obligations is essential to maintaining the quality and professionalism of tax services
VI. TAX CONSULTANT FIRMS
This regulation also governs the establishment and operation of Tax Consultant Firms. Upon obtaining the required licenses, a Tax Consultant Firm may be established as a sole proprietorship, civil partnership, partnership (firma), or limited liability company. In addition, Tax Consultant Firms are required to implement a quality control system and fulfill reporting obligations to the relevant authorities.
VII. OTHER PARTIES ACTING AS TAXPAYER REPRESENTATIVES
In addition to Tax Consultants, SWITUPMK 55 2026 (Indonesia).pdf provides regulations on other parties acting as Taxpayer Representatives. To perform such a role, the relevant party must possess a Competency Certificate (SKK) and a Certificate of Registration (SKT) issued by the Directorate General of Taxes. The SKT is valid for three years and may be suspended or revoked in the event of non-compliance with the applicable regulations.
VIII. ADMINISTRATIVE SANCTIONS
As part of professional oversight, this regulation stipulates administrative sanctions in the form of warnings, license suspension, and license revocation. Such sanctions may be imposed on Tax Consultants, Tax Consultant Firms, and other parties acting as Taxpayer Representatives if they are found to have violated professional requirements, ethical standards, or prevailing tax regulations.
IX. CONCLUSION
PMK No. 55 of 2026 strengthens the regulatory framework governing Tax Consultants and other parties acting as Taxpayer Representatives by enhancing competency requirements, supervision, ethical standards, and sanction mechanisms. With the implementation of this regulation, tax professionals are expected to ensure compliance with licensing requirements, maintain continuous professional competency, and adhere to applicable professional standards and tax regulations.
DEVELOPMENT OF REGULATIONS GOVERNING TAX CONSULTANTS AND OTHER PARTIES ACTING AS TAXPAYER REPRESENTATIVES
In addition to various changes in tax administration, the Government has issued Minister of Finance Regulation No. 55 of 2026 concerning Tax Consultants and Other Parties Acting as Taxpayer Representatives. This regulation was introduced to strengthen the professionalism, integrity, development, and supervision of Tax Consultants and other parties providing tax-related services as part of the tax intermediary profession, which plays an important role in Indonesia’s tax system.
Minister of Finance Regulation No. 55 of 2026 introduces several significant changes, including provisions regarding the Competency Certificate (SKK), Tax Consultant license classifications, mandatory Continuing Professional Education (CPE), strengthened codes of ethics and professional practice standards, and more comprehensive supervision mechanisms for both Tax Consultants and Tax Consultant Firms. In addition, the regulation also governs other parties acting as Taxpayer Representatives through the requirement to obtain a Certificate of Registration (SKT) and demonstrate adequate tax competency.
With the enactment of this regulation, Minister of Finance Regulation No. 111/PMK.03/2014 concerning Tax Consultants, as most recently amended by Minister of Finance Regulation No. 175/PMK.01/2022, has been revoked and declared no longer valid. Nevertheless, existing practice licenses, certificates, and ongoing administrative processes will continue to be recognized and completed in accordance with the transitional provisions stipulated under Minister of Finance Regulation No. 55 of 2026.
For Tax Service Assistance, please contact:
Rani Widianti
T. (+6221) 2222-0200
Alvina Oktavia
T. (+6221) 2222-0200
E. alvina.oktavia@shinewing.id
