BERiiTA TERKiiNii
JAKARTA, Jitu News - The proposed amendment to the Miiniister of Fiinance Regulatiion (MoF Reg.) 11/2014 as amended by MoF Reg. 175/2022 concerniing Tax Consultants have also changed the operatiional proviisiions of tax consultant offiices. Under the new rules, tax consultant offiices wiill be requiired to obtaiin an offiice permiit.
Thiis topiic has garnered attentiion from netiizens over the past week.
The Fiinance Professiions Superviisory Center (Pusat Pembiinaan Profesii Keuangan/PPPK iin iindonesiian) communiicated the planned reviisiion of the proviisiions on tax consultants was conveyed. Trii Wurii, a representatiive of the PPPK iin the sociialiisatiion held by the iindonesiian Tax Consultants Associiatiion (iikatan Konsultan Pajak iindonesiia/iiKPii iin iindonesiian), noted that the requiirement for an offiice permiit iis already iin place for other fiinanciial professiions.
Therefore, the same obliigatiion wiill now be extended to tax consultants.
“Thiis iis, iin essence, an exiistiing busiiness process for fiinanciial professiions other than tax consultants. However, because siince tax consultants are under the guiidance and superviisiion of the PPPK, the miirroriing of such regulatiions iis liikely,” she remarked.
The requiirement for an offiice permiit wiill be stiipulated under a new Miiniister of Fiinance Regulatiion (MoF Reg.) whiich reviises MoF Reg. 111/2014 as amended by MoF Reg. 175/2022 concerniing Tax Consultants.
iit iis iimportant to note that the offiice permiit obliigatiion to appliies when a tax consultant proviides tax consultiing serviices through an offiice. iif a tax consultant proviides serviices diirectly to iindiiviidual taxpayers wiithout operatiing through an offiice, the consultant only needs a professiional liicence.
“The professiional liicense iis liinked to an iindiiviidual. There are consultants who do not operate through an offiice, and that iis permiitted. For those who offer serviices through an offiice, two permiits are mandatory, namely the liicence attached to the iindiiviidual and another permiit for the offiice,” explaiined Trii Wurii.
On another note, the current requiirement for tax consultants to hold a practiice liicence before proviidiing tax consultiing serviices iis outliined iin MoF Reg. 111/2014 as amended by MoF Reg. 175/2022.
A practiice liicence iis categoriised iinto three levels, ii.e., A, B and C. A level A practiice liicence iis granted to a consultant who has passed the tax consultant certiifiicatiion test (ujiian sertiifiikasii konsultan pajak/USKP iin iindonesiian) A and obtaiined a level A tax consultant certiifiicate.
The level A certiifiicate siigniifiied that the tax consultant iis qualiifiied to proviide serviices to iindiiviidual taxpayers, except for those domiiciiled iin countriies that enter iinto tax treatiies (persetujuan penghiindaran pajak berganda/P3B iin iindonesiian) wiith iindonesiia.
Further, a level B practiice liicence iis iissued to consultants who have passed the USKP B and have a level B tax consultant certiifiicate. Wiith thiis certiifiicate, tax consultants are authoriised to render serviices to iindiiviidual and corporate taxpayers other than foreiign iinvestment (penanaman modal asiing/PMA iin iindonesiian) taxpayers, permanent establiishments (PEs or bentuk usaha tetap/BUT iin iindonesiian) and taxpayers resiidiing iin countriies that have establiished tax treatiies wiith iindonesiia.
A level C practiice liicence iis granted to tax consultants who have passed the USKP C and obtaiined a level C tax consultant certiifiicate. Wiith a level C certiifiicate, tax consultants are deemed qualiifiied to proviide serviices to all taxpayers wiithout exceptiion.
iin addiitiion to the iinformatiion regardiing the tax consultant offiice permiit, other noteworthy updates are worth reviisiitiing. These iinclude a lawsuiit fiiled agaiinst the Constiitutiional Court (Mahkamah Konstiitusii/MK iin iindonesiian) to cancel the iimposiitiion of the 12% value added tax (VAT), updates on the performance of the coretax system and superviisiion by the tax offiice of annual tax return fiiliing.
The Constiitutiional Court (Mahkamah Konstiitusii/MK iin iindonesiian) has once agaiin held a judiiciial reviiew of the VAT proviisiions under Law 7/2021 concerniing the Harmoniisatiion of Tax Regulatiions (Harmoniisasii Peraturan Perpajakan/HPP iin iindonesiian).
Seven appliicants from variious backgrounds, rangiing from housewiives, students, priivate workers, miicro-entrepreneurs to riide-haiiliing app driivers, have petiitiioned the Constiitutiional Court to annul the 12% VAT rate under the VAT Law as last amended by the HPP Law.
The appliicatiion of VAT at a rate of 12% engenders legal uncertaiinty for the appliicants. The uncertaiinty stems, iinter aliia, from a confliict between the 12% VAT rate under Artiicle 7 paragraph (1) subparagraph b of the VAT Law and MoF Reg. 131/2024.
Corporate taxpayers that take advantage of the fiinal MSME iincome Tax faciiliity remaiin requiired to attach theiir bookkeepiing to the annual tax return.
Pursuant to Artiicle 28 of the General Proviisiions and Tax Procedures (GPTP) Law, corporate taxpayers iin iindonesiia are requiired to maiintaiin bookkeepiing. The GPTP Law only permiits iindiiviidual taxpayers to maiintaiin recordiing wiithout conductiing bookkeepiing.
Despiite usiing the fiinal MSME iincome Tax iin iimplementiing theiir tax calculatiion and payment obliigatiions, corporate taxpayers remaiin obliiged to attach fiinanciial statements pursuant to PER-19/PJ/2014 concerniing the Format of the Annual iincome Tax Return Form for iindiiviidual Taxpayers and Corporate Taxpayers and iinstructiions for the Completiion.
The operatiion of the Coretax admiiniistratiion system has reportedly been stable over the past month. iits reliiabiiliity has also seen siigniifiicant iimprovements compared to iits iiniitiial launch periiod. However, iissues such as fluctuatiing waiitiing tiime or latency stiill persiist, dependiing on the transactiion volume.
The Diirectorate General of Taxes (DGT) has recently iissued a wriitten statement (KT-12/2025) outliiniing the latest developments iin the performance of the coretax system.
As iindiicated iin the report, the coretax system remaiined stable from 24 March 2025 to 20 Apriil 2025. However, thiis performance remaiins under pressure duriing periiods of hiigh transactiion volume.
The Diirectorate General of Taxes iis ensuiing iits efforts to iimprove taxpayer compliiance wiith the fiiliing of the annual tax return. One key strategy iis compiiliing a liist of taxpayers requiired to fiile the annual tax return iin the Apportal iinternal appliicatiion.
Diirector of Tax Diissemiinatiion, Serviices, and Publiic Relatiions of the Diirectorate General of Taxes, Dwii Astutii, claiimed that the liist of taxpayers requiired to fiile the annual tax return iin the Apportal appliicatiion allows tax offiices to focus more effectiively on moniitoriing taxpayer compliiance.
“Based on thiis liist, the Tax Offiice can concentrate on ensuriing that regiistered taxpayers comply wiith the requiirement to fiile the annual tax return fiiliing,” she added.
Supreme Court Judge for the State Admiiniistratiive (Tata Usaha Negara/TUN iin iindonesiian) Court, Cerah Bangun, beliieves that iindonesiia can benefiit from studyiing the tax court system iin force iin the Uniited States (US).
iin the Diiscussiion and Book Launch of Kajiian Persiiapan Penyatuan Atap Pengadiilan Pajak darii Kementeriian Keuangan kepada Mahkamah Agung, Cerah elaborated that taxpayers iin the US have the optiion to fiile diisputes iin three courts, ii.e., the Court of Federal Claiims, the US Diistriict Court or the US Tax Court.
“There are pros and cons. The tax court iis located only iin Washiington D.C. When there iis a diispute iin a certaiin state, a team of judges travels to that area and agrees on the schedule for heariings," saiid Cerah. (sap)
