PMK 55/2026 tightens who can be a licensed tax consultant — and who can act as your taxpayer representative

TaxPMK 55/2026UpdatedUpdated: October 28, 2026

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. Update, 20 October: registration for the first competency tests under the regulation has opened (see key points). Update, 28 October: tax-consultant licensing moved to the Satu-ProfKeu platform on 27 October (see key points).

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.
Update (20 October): the Finance Education and Training Agency (BPPK) announced the first competency tests (UKP) under PMK 55/2026 in announcement PENG-7/PP/2026 of 15 October, signed by its acting head. Forty periods are planned for 2026; this announcement covers periods 1 to 8. Online registration runs from 08:00 WIB on 16 October to 17:00 WIB on 20 October; the exams are on 26 to 29 October at Levels A, B and C, and participants may choose any level without taking them in sequence; results are due on 12 November and the competency certificate (SKK) on 19 November, valid for three years. Participants must be Indonesian citizens with a NIK activated as an NPWP. Registration and the exam are free, and the exam is taken online under AI proctoring (Ortax).
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.
Update (28 October): licensing services for tax consultants and candidates moved to the one-stop Satu-ProfKeu platform of the Ministry of Finance's directorate for supervision of financial professions from Tuesday 27 October 2026, under circular SE-6/SK/2026 of the Director General of Financial Sector Stability and Development, dated 16 October. Users need a Ministry of Finance SSO account verified by e-mail; each person gets an individual role automatically, and the leader or co-leader of a consultant office also gets an office role, to which an administrator can be appointed without passing on responsibility. Existing licence holders are linked automatically to the licensing database but must check that their profile is complete and current. Changes of ID address, domicile, workplace, association membership, certification and education for individuals, and of staff, address and quality-control standards for offices, are verified automatically and produce no licence product. The circular sets out how to use the platform; the help desk is reached on 134 (domestic) or +62 21 2350 7011 (abroad). The circular cites PMK 55/2026 as State Bulletin 2026 No. 589 (Ortax).

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

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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