PMK 44/2026 resets the rules on who may act as your tax representative

TaxPMK 44/2026Effective: July 6, 2026

Promulgated and effective 6 July 2026, PMK 44/2026 replaces PMK 229/PMK.03/2014 and rewrites the requirements for acting as a tax representative (kuasa) in Indonesia — including how competency must be evidenced and a cooling-off period for former Ministry of Finance staff.

Key points

Full title: Persyaratan untuk Menjadi Kuasa di Bidang Perpajakan dan Tata Cara Pelaksanaan Hak dan Pemenuhan Kewajiban Kuasa di Bidang Perpajakan.
Established 22 June 2026; promulgated and effective 6 July 2026.
Revokes PMK 229/PMK.03/2014.
Representatives fall into categories: licensed tax consultants, other parties meeting competency requirements, and family members (spouse, or blood/marital relatives to the second degree).
Competency is evidenced by a Tax Consultant License (Izin Konsultan Pajak) or a Tax Registration Certificate (SKT); representatives must be registered in DJP's system.
Former Ministry of Finance personnel must observe a five-year cooling-off period from the end of their employment before acting as a representative.
Appointment is made by Special Power of Attorney (Surat Kuasa Khusus), in electronic or paper form.
Indonesian tax press reports a transition period to 31 December 2026 for holders of tax brevet certificates or certain tax education — confirm the current position before relying on it.

What this means for Japanese companies

This is the rule that governs who may legally sign and file on your behalf. If a local finance staff member currently acts as your kuasa on the strength of a brevet certificate alone, that basis is changing — check whether your representative holds a Tax Consultant License or SKT and is registered with DJP, and review your Surat Kuasa Khusus before the transition window closes.

Sources

This page summarises publicly available information for orientation. It is not tax, legal, or accounting advice, and regulations change. Verify against the linked primary sources and contact us before acting on anything here.

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