The Indonesian government, through the Ministry of Finance, has issued Minister of Finance Regulation No. 44 of 2026 (PMK 44/2026), updating the procedures for appointing tax powers of attorney. This regulation provides clear guidelines on who is eligible to act as a tax proxy, the prerequisite qualifications, and the administrative procedures required prior to exercising power of attorney.
The introduction of PMK 44/2026 forms part of the government’s broader effort to strengthen tax administration governance, aligning it with the increasingly integrated digital system of the Directorate General of Taxes (DGT / Direktorat Jenderal Pajak).
Purpose of PMK 44/2026
Issued as a follow-up to Law No. 6 of 2023 on Job Creation, this regulation responds to a mandate to streamline various administrative aspects of the tax system.
Through this regulation, the government aims to establish legal certainty for taxpayers who delegate authority to a proxy to exercise their tax rights or fulfill their tax obligations. Additionally, the policy is expected to elevate the standard of professionalism among tax representatives.
It is important to note that while an obligation may be carried out by an authorized proxy, ultimate tax liability remains squarely with the taxpayer as the principal.
Who Can Act as a Tax Proxy?
PMK 44/2026 categorizes eligible tax representatives into three groups:
- Tax Consultants
- Other Qualified Individuals
- Family Members
Appointments must be formally executed via a Special Power of Attorney (SKK — Surat Kuasa Khusus), explicitly defining the scope of authority granted by the taxpayer.
Requirements for Tax Consultants
Tax consultants remain a primary group eligible to represent taxpayers in exercising rights and fulfilling obligations. To act as a power of attorney, a tax consultant must hold a valid practice license and be registered within the DGT administrative system.
If licensing data is already integrated with the DGT system, re-registration is not required. Conversely, consultants currently subject to administrative sanctions—such as license suspension or revocation—are barred from accepting power of attorney appointments until their status is officially restored.
Requirements for Non-Consultant Representatives
PMK 44/2026 also allows other qualified individuals to act as tax representatives. Unlike tax consultants, however, these individuals must hold a Certificate of Registration (SKT — Surat Keterangan Terdaftar) as proof of meeting the required competency standards under applicable regulations.
In addition to holding a valid SKT, non-consultants must be registered within the DGT administrative system before acting on behalf of a taxpayer. If an individual’s SKT is suspended or revoked, they cannot be appointed as a tax proxy.
Family Members Remain Eligible
One provision retained under the new regulation is the allowance for family members to represent taxpayers. Unlike tax consultants or other third-party representatives, family members are not required to hold specific tax competencies.
However, the appointment must still be executed using a Special Power of Attorney (SKK) and accompanied by supporting documentation proving the familial relationship. Proof may include a Family Card (KK) if listed under the same household, or a signed statement of relationship from the principal if the relationship is not reflected in shared civil documents.
Mandatory Use of Special Power of Attorney (SKK)
Under PMK 44/2026, a Special Power of Attorney (SKK) serves as a strict prerequisite for exercising tax representation. Through this document, the taxpayer must explicitly delineate the specific rights or obligations delegated to the proxy.
Consequently, representatives are legally prohibited from acting beyond the explicit scope of authority granted in the SKK.
Transitional Provisions Through the End of 2026
The government has established a transitional period ending on December 31, 2026. During this grace period, individuals other than licensed tax consultants may still act as proxies if they hold a tax brevet certificate (sertifikat brevet perpajakan) or a formal tax degree of at least a Diploma III (D3), subject to statutory criteria.
During this transition, SKK documents may still be drafted in hardcopy format and physically submitted to a local Tax Office (KPP) or Tax Services, Consultation, and Advisory Office (KP2KP).
Furthermore, any SKK issued under previous regulations and accepted by the DGT prior to PMK 44/2026 taking effect remains valid until the underlying scope of work is completed.
Impact on Taxpayers and Tax Practitioners
The implementation of PMK 44/2026 introduces much-needed certainty to the appointment of tax proxies. For taxpayers, it delivers clear, standardized guidelines regarding who can represent them and the exact documentation required.
For tax consultants and advisory professionals, the regulation reinforces professional competency standards while promoting tighter administrative discipline through deeper integration with DGT systems.
Conclusion
PMK 44/2026 introduces a modernized framework that streamlines tax representation in Indonesia. By clearly defining the eligibility requirements for tax consultants, non-consultants, and family members alike—and mandating both the use of Special Powers of Attorney and DGT registration—the policy enhances overall compliance structure.
By staying informed on these updated rules, taxpayers can ensure their power of attorney arrangements are legally sound, enabling a smoother, more transparent execution of their tax rights and obligations.
