PMK 55 Tahun 2026 Tentang Konsultan Pajak dan Pihak Lain Yang Bertindak Sebagai Kuasa Wajib Pajak

Overview

The video is a “socialization” session explaining Minister of Finance Regulation (PMK) No. 55 of 2026 on:

• Tax consultants, and
• Other parties acting as taxpayers’ attorneys.

The main message is that Indonesia is moving toward a more modern, cooperative, compliance-based tax system, and therefore needs a clearer and more accountable ecosystem for professional tax assistance.

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Key Arguments and Rationale

• Limited supply of tax consultants The ratio cited is about 1 licensed tax consultant per 11,000 taxpayers, worse than in other countries—indicating the need to expand professional capacity.

• Uneven provider standards Differences in competence, ethics, and government supervision create an uneven playing field, making it difficult for the public to identify reliable providers.

• Tax assistance does not remove taxpayer responsibility Errors by consultants/attorneys can directly affect taxpayers’ rights and obligations—so governance and standards must be strengthened.

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What PMK 55/2026 Changes or Regulates

PMK 55/2026 strengthens competence, professionalism, integrity, and office governance through four transformation aspects:

1. Standardize competencies so qualifications match the services provided.
2. Strengthen professionalism, including coaching/supervision to maintain and develop service quality.
3. Strengthen integrity and prevent conflicts of interest to protect public trust.
4. Strengthen office governance so practice is organized and accountable.

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Regulatory Structure

PMK 55/2026 consists of 7 chapters and 62 articles, covering:

• A full professional life cycle for tax consultants: competency and licensing, scope of services, office management, obligations, prohibitions, guidance/supervision, and administrative sanctions.
• Temporary suspension mechanisms and conditions when a license becomes invalid.
• Rules for “other parties acting as taxpayers’ attorneys” (aligned with PMK 44/2026).
• A committee for professionalism strengthening (continuous improvement).
• Transitional and closing provisions.

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Competency System (SKK/SKT) and Licensing Levels

Competency testing and SKK duration

Competency tests (conducted via BPPK) use levels A, B, and C:

• SKK validity: 3 years, extendable by a refresher exam (earliest 1 month before expiry)

• SKT issuance: SKK holders automatically obtain SKT without separate registration.

Requirements for tax consultant licensing

Licensing requires:

• SKK level matching the requested permit level,
• passing a professional exam by the association (new requirement to improve professionalism),

• meeting education/work experience and administrative requirements (including NPWP and Indonesian citizenship),

• meeting integrity and independence requirements.

Permit tiers

Permits are tiered as A, B, C, aligned with scope of services.

• Upgrading classification can be non-hierarchical (e.g., Level C applicants can apply directly if they meet requirements).

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Integrity Rules and Independence

• Transparency of kinship relationships Applicants must disclose blood/marriage ties up to the first degree with employees involved in tax policy formulation/implementation.

• Restrictions after government employment Permit applications are allowed only after 5 years from retirement or the end of MoF employment (intended to maintain independence).

• Professional conduct prohibitions

  • no misleading information,
  • no engineered requests contrary to tax rules,
  • no rewards/facilities tied to tax obligations,
  • no extortion/blackmail of tax officials or clients,
  • no improper gifts/gratuities.

• Ban on dual positions Tax consultants cannot hold concurrent roles as government/state enterprise (BUMN/BUMD) employees or officials, except during temporary service suspension.

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Tax Consultant Offices (Governance and Compliance)

• Establishment requires ministerial permission.
• Office forms may include: individual, civil partnership, firm, or limited liability company.

Quality and control obligations

• Offices must maintain a quality control system and ensure professional control by tax consultants.

Ongoing administrative obligations

• Approval for name changes.
• Reporting address/composition/quality-control changes within 30 days.
• Annual reports by April 30, including:
  • office profile,
  • proof of SPT (tax returns),
  • financial reports, etc.
• Closure management:
  • resolve engagements and
  • properly store documents.

Electronic approval timelines

• The Director General checks completeness/accuracy.
• Target approval: within 5 working days if complete.
• If incomplete:
  • request completeness within 5 working days, and
  • applicant has up to 30 working days to complete.

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Continuing Professional Development (PPL) and Refresher Exams

SKK extension via refresher exam

• Refresher exam extends SKK validity after the initial 3-year period.

Annual PPL requirements (every year)

PPL levels require SKP as follows:

• Level A: 20 SKP
• Level B: 30 SKP (reduced from prior minimum of 40)
• Level C: 45 SKP (reduced from prior minimum of 60)

Reporting deadlines and update obligations

• PPL realization reported by Jan 31.
• Address/work changes within 30 days.

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Supervision, Monitoring, and Sanctions

• Supervision includes regular and special inspections.

Sanction types

• Warnings (maximum three times in the last 5 years)
• Permit suspension (if repeated after warnings)
• Permit revocation (after multiple suspensions or severe violations)

Effects of suspension

• During suspension, the consultant/office cannot provide services, though responsibilities for already-performed work may remain.

Criminal-risk provisions

• If suspected/defendant in tax-sector crimes:
  • permit is frozen
• Revocation depends on case outcomes (e.g., decisions with final legal force).

Sanction transparency

• Freezing and revocation are announced via official website.

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Temporary Service Suspension, Resignation, and Permit Invalidation

Temporary service suspension

• Consultants may apply for temporary service suspension (up to 5 years) with supporting requirements (e.g., a hospital certificate for serious illness).
• Reinstatement depends on reasons (e.g., illness vs others), and may require proof of PPL in the prior year.

Resignation

• Requires ministerial approval.
• Must confirm:
  • client obligations are complete, and
  • documents are stored for at least 10 years.

Permit invalidation

A permit becomes invalid if the consultant:

• dies, or

• is no longer an Indonesian citizen.

• Past administrative sanctions can affect eligibility to reapply.

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Rules for “Other Parties Acting as Taxpayers’ Attorneys” (Aligned with PMK 44/2026)

They must:

• hold SKK and SKT, and
• limit services to their SKT level classification.

Their prohibitions mirror key integrity constraints, including:

• no misleading information,
• no engineered actions that cause tax non-compliance,
• no rewards to tax officers,
• no improper gratuities,
• no extortion.

Violations can result in freezing or revocation of SKT.

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Role of Tax Consultant Associations and a Professionalization Committee

Tax consultant associations

Associations must be:

• registered with the Ministry of Finance, and
• meet requirements such as:
  • legal entity status,
  • NPWP,
  • code of ethics,
  • PPL program,
  • an information system for membership compliance.

Associations support:

• professional exams,
• organizing PPL,
• ethics/standards implementation,
• annual reporting by Jan 31 and handling follow-ups to complaints.

Professionalism strengthening committee

The Ministry establishes a committee (term 3 years, extendable) with representation from:

• government,
• associations, and
• academia.

It is tasked with:

• developing competency standards and ethics/practice codes,
• setting policies for competency tests and PPL,
• evaluating implementation.

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Transitional Provisions and System Changes

• Existing practice permits and association recognition remain valid; ongoing application processes continue without restarting.
• Certification transition:
  • existing certificates remain recognized as SKK for up to 2 years, and can be used for permit applications until association exams begin.
• The Tax Consultant Association must start professional exams no later than Dec 31, 2026.
• PMK 111/2014 (as amended) is revoked.

System change

• The SIKOP application can no longer be used for services.
• The MoF is developing “oneProf” (integrated information system).
• Until oneProf is ready, a Microsoft Forms portal is used for service requests via s.kenq.go.id.

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Presenters or Contributors

The subtitles do not provide specific named presenters. Instead, they reference institutional roles, including:

• Minister of Finance
• BPPK (Financial Education and Training Agency)
• Director General (Director General of Taxes/related directorate, as referenced)
• PPPK Directorate
• Tax Consultant Associations

• Professionalism Strengthening Committee (7 members: government reps, association reps, and an academic rep)

• Committee secretariat (appointed by the steering committee chair)