Aspiring to Become Attorneys, Tax Consultants Must Apply via Coretax

The provisions on the application for the status of a taxpayer’s attorney are outlined in the Director General of Taxes Regulation PER-7/PJ/2025. The application may be submitted electronically through the Taxpayer Portal in the coretax system or in person to the Tax Office in the event that the taxpayer cannot register electronically.

Required documents must be attached to the application, including a practice licence for tax consultants or a certificate of registration for other parties.

If the application to the status addition fulfils the condition of a properly completed form completely and the requirements, the DGT will issue an electronic receipt or proof of letter receipt to the taxpayer.

After issuing the electronic receipt or proof of letter receipt, the Tax Office (Kantor Pelayanan Pajak/KPP in Indonesian) where the taxpayer is registered will conduct an administrative examination of the application for the addition to taxpayer status.

Based on the examination, the Tax Office will issue a decision in the form of a certificate confirming eligibility to be appointed as a taxpayer's attorney. The format of such a certificate is available in Appendix II Letter X of PER-7/PJ/2025.

After receiving the determination of the taxpayer's status as a party that can be appointed as a taxpayer's attorney, tax consultants and other parties may change their status data as referred to in Article 66 paragraph (1).

Taxpayer status data changes for tax consultants and other parties eligible as taxpayers’ attorneys include changes in the tax consultant practice licence and changes in the certificate of registration for other parties.

The request for taxpayer status data changes may be submitted electronically or in person to the Tax Office. The application for taxpayer status data changes must also be completed by the relevant supporting documents.

“Supporting documents referred to in paragraph (3) are in the form of a copy of the practice licence for tax consultants or a copy of the certificate of registration for other parties,” reads Article 66 paragraph (5) of PER-7/PJ/2025.

In addition to updates on the status of taxpayers’ attorney, several other noteworthy developments also merit attention. These include revisions to the provisions on low-risk taxable persons, a new regulation concerning the exchange of tax information and the inauguration of several echelon II officials of the Ministry of Finance.

Below is a full review of the tax articles.

New Provision on Low-Risk Taxable Persons

The Directorate General of Taxes (DGT) has issued the Directorate General of Taxes Regulation PER-6/PJ/2025 which stipulates provisions on preliminary tax refunds (accelerated refunds).

The regulation has been released to adjust the provisions pertaining to the determination of low-risk taxable persons (pengusaha kena pajak/PKP in Indonesian) formerly stipulated under PER-4/PJ/2021. Moreover, PER-6/PJ/2025 has been issued to adjust the procedures for accelerated refunds.

Under PER-6/PJ/2025, the scope of low-risk taxable persons has been expanded to include those that satisfy certain requirements as low-risk taxable persons. However, this classification of certain criteria taxpayers as low-risk Taxable Persons is not a newly introduced regulation.

New Regulation Concerning the Exchange of Tax Information

The DGT has issued a new regulation concerning the implementation of the exchange of tax information based on international agreements.

The regulation concerned refers to the Director General of Taxes Regulation PER-10/PJ/2025. Taking effect from 22 May 2025, this regulation serves as an implementing regulation of the Minister of Finance Regulation (MoF Reg.) 39/2017.

As an implementing regulation, PER-10/PJ/2025 outlines provisions on the implementation of the exchange of tax information, competent authority meetings, tax examinations abroad and simultaneous tax examinations.

The Pressing Need for an Independent Approach

The discourse on the establishment of the State Revenue Agency (Badan Penerimaan Negara/BPN in Indonesian) as a separate unit from the Ministry of Finance, is ongoing. However, the focus of the discussion has shifted from whether the State Revenue Agency should be established to the subsequent steps following its establishment.

Darussalam, the Founder of DDTC, offered insightful note commentary on the issue on the establishment of the State Revenue Agency. He suggested that institutional reform within the Ministry of Finance could be a viable solution to the diverse fiscal challenges Indonesia is currently facing, specifically the stagnant tax ratio over the past decade.

Darussalam highlighted two important consequences the government must follow up on if the State Revenue Agency is officially established in the foreseeable future.

First, an independent tax ombudsman with a position equal in standing to the State Revenue Agency is a must. Second, it is necessary to establish a tax policy unit separate from the State Revenue Agency.

Ministry of Finance Echelon II Reshuffle

Minister of Finance Sri Mulyani Indrawati has officially inaugurated primary executive officials or echelon II officials and non-echelon officials equivalent to primary executive officials within the Ministry of Finance, including those within the DGT.

A total of 19 primary executive officials or echelon II officials within the DGT were sworn in by Sri Mulyani today, Friday (13/6/2025).

Specifically, within the DGT, 19 echelon II positions were inaugurated. To see the complete list, click on the link in the title above. (sap)