Starting on 1 January 2027, Indonesia will implement new requirements governing who may represent taxpayers before the Directorate General of Taxes (Direktur jenderal pajak).
During the current transition period, companies may continue appointing representatives under the existing rules, including employees or individuals holding at least a Diploma Three (D-III) qualification in taxation. However, these transitional provisions will expire once the new rules take effect on 1 January 2027.
Pursuant to Minister of Finance Regulation No. 44 of 2026 (PMK No. 44 of 2026), individuals acting as taxpayer representatives must satisfy the applicable legal requirements. Depending on the category of representative, these requirements may include holding an active tax consultant licence, meeting the prescribed competency standards, obtaining the required authorization status, and being registered in the Directorate General of Taxes’ system. Certain provisions also apply to eligible family members acting as taxpayer representatives.
With the implementation date approaching, businesses should begin preparing by:
- Reviewing who currently represents the company in tax matters before the Directorate General of Taxes.
- Assessing whether the appointed representative will continue to satisfy the requirements under PMK No. 44 of 2026.
- Preparing the necessary registrations and supporting documents well in advance of the implementation date.
- Reviewing existing Special Powers of Attorney (SKK) used for tax representation to ensure they remain appropriate under the new regulatory framework.
Early preparation will help companies maintain compliance and minimise the risk of administrative disruptions once the transition period ends.
At Sigma Law Firm, we continuously monitor regulatory developments affecting businesses in Indonesia. We assist clients in understanding new legal requirements, assessing compliance obligations, and preparing for regulatory changes. If your company requires legal assistance regarding taxpayer representation, corporate compliance, or other regulatory matters, please feel free to contact our team.