How to Choose a Tax Consultant in Indonesia Under PMK 55/2026
Hiring a tax consultant is one of the first decisions for a foreigner or a foreign-owned company in Indonesia. A licence is not a formality: under Finance Minister Regulation PMK 55/2026 on tax consultants and other parties acting as tax representatives, licensing is described as an absolute requirement to practise [1].
What PMK 55/2026 does
PMK 55/2026 replaces the earlier series of tax consultant regulations from PMK 111/2014 to PMK 175/2022, and widens the framework to cover other parties who act as representatives of taxpayers [1][3]. It divides licences into levels A, B and C, and the scope of services follows the level [1][3].
What each level may do
According to the Indonesian Tax Consultants Association (IKPI) summary [1]:
- Level A: services for individuals, with certain exceptions.
- Level B: services for individuals and entities, except foreign investment companies and permanent establishments.
- Level C: services for all individuals and entities.
The practical meaning is that a company with foreign capital, such as a PT PMA, should work with a Level C consultant, or otherwise use an arrangement that the regulation expressly allows [1]. Level B consultants are not permitted to serve that type of client.
Licensing and competence
Under the regulation, a licence application needs a competency certificate (SKK) for the relevant level and a pass certificate from the professional exam of a tax consultant association [2]. Applications do not have to be made one level at a time. For example, someone with level C competence can apply directly for a level C licence if other requirements are met [2]. Moving up one level requires at least one year of practice, and moving up two levels requires two years [2]. IKPI also reports that existing licences remain recognised, with progression now through competency testing [4].
Consultants must also complete continuing professional development, with minimum credit points that rise with the level: level A 20, level B 30 and level C 45 points, of which 16, 24 and 36 respectively must be structured [2].
How to check a consultant
- Ask for the licence level and number, and what scope it allows. Check that it matches your status, for example foreign-owned company or foreign individual with a permanent establishment.
- Ask who will actually do the work and who signs. A licensed partner and unlicensed staff may be normal, but responsibility should be clear.
- Check membership of a recognised association, and ask about continuing professional development.
- Request a written engagement letter covering scope, fees, deadlines, data access and confidentiality.
- Test experience with your situation: expatriate payroll, tax treaties, PT PMA compliance, property in Bali, transfer pricing, or an SP2DK or audit.
- Ask about language and service. Reports and correspondence should be understandable to you, even if filings are in Indonesian.
- Be careful with guaranteed outcomes or unusually low fees. A consultant cannot guarantee a tax result.
Power of attorney
A consultant who represents you before the tax office usually needs a special power of attorney. Read it before you sign, and ensure it covers only what you intend, such as filing returns or answering a specific letter. Keep a copy.
Practical advice
Match the consultant to the task and the client type. A foreign individual with straightforward employment income may need a different scope from a PT PMA with imports, transfer pricing and VAT. Ask for the licence level in writing, and confirm that it covers foreign-owned companies if that applies to you.