PMK 55/2026 tightens who can be a licensed tax consultant — and who can act as your taxpayer representative
Promulgated and effective 24 August 2026, PMK 55/2026 on Tax Consultants and Other Parties Acting as Taxpayer Representatives replaces PMK 111/2014 (as amended by PMK 175/2022). It sets 14 requirements for obtaining a tax consultant license — including Indonesian citizenship, a bachelor's degree, passing the tax consultant professional examination and competency test, and a five-year cooling-off period for former Ministry of Finance staff — and retires the SIKOP licensing portal in favour of a transitional system. It is the licensing counterpart to PMK 44/2026, which governs who may hold your power of attorney for tax matters.
Key points
- Full title: Peraturan Menteri Keuangan Nomor 55 Tahun 2026 tentang Konsultan Pajak dan Pihak Lain yang Bertindak Sebagai Kuasa Wajib Pajak.
- Promulgated and effective 24 August 2026; revokes PMK 111/2014 jo. PMK 175/2022, the previous tax consultant regulation.
- Sets 14 requirements for a tax consultant license. Confirmed among them: Indonesian citizenship; a minimum S-1 (bachelor's) degree; passing the tax consultant professional examination held by a tax consultant association, plus a competency test; and a five-year waiting period from retirement or resignation for former Ministry of Finance employees.
- Also governs "other parties" who act as a taxpayer's representative (kuasa) — the same role whose appointment rules were reset by PMK 44/2026 in July 2026.
- The SIKOP online licensing system for tax consultants is being closed and replaced by a transitional portal while the new regime is implemented.
- As of early September 2026, tax media reported the regulation text had not yet been posted on jdih.kemenkeu.go.id even though it was in force; a listing page now exists there. Treat detailed requirement lists from secondary sources as reported until the official text is downloadable.
What this means for your Indonesian entity
This is the licensing side of the rule set that decides who may sign and file on your behalf. PMK 44/2026 (July) told you who can hold your Surat Kuasa Khusus; PMK 55/2026 now tightens who can hold the tax consultant license that most of those representatives rely on. Practical check: confirm that your external tax consultant or the individual named on your power of attorney holds a license that remains valid under the new requirements — particularly the professional-exam, competency-test, and five-year cooling-off conditions — and ask them how the SIKOP-to-transition-portal switch affects their registration status. A representative whose license lapses under the new regime cannot validly act for you with the tax office, so this is worth verifying before the next filing cycle rather than discovering it during an audit or SP2DK response.
Sources
- JDIH Kemenkeu — PMK 55 Tahun 2026 (primary source listing)
- DDTC News — PMK 55/2026 Berlaku, Syarat Jadi Konsultan Pajak Makin Banyak
- Ikatan Konsultan Pajak Indonesia (IKPI) — PMK 55/2026 Rombak Aturan Konsultan Pajak, Ini 8 Perubahan Besarnya
- DDTC News — Ada PMK Baru Konsultan dan Pihak Lain, SIKOP Diganti Portal Transisi
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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