MoF Reg. 44/2026: New Tax Representative Rules — Who Can Act on Your Behalf?

On June 22, 2026, Indonesia's Minister of Finance signed Regulation No. 44 of 2026 on Requirements for Becoming a Tax Representative and Procedures for Exercising Rights and Fulfilling Obligations of Tax Representatives. The regulation was promulgated on July 6, 2026 and took effect immediately, replacing a rule that had stood for over a decade, MoF Reg. 229/PMK.03/2014.

For business owners who currently rely on a consultant, an internal staff member, or even a family member to handle tax matters, this regulation matters — it determines who may legitimately act on your behalf before the Directorate General of Taxes (DGT), and what documentation that requires.

Three parties eligible to be appointed as a representative

MoF Reg. 44/2026 confirms only three categories of parties a taxpayer may appoint as a representative:

• Tax Consultants — must hold a valid Tax Consultant License.
• Other Parties — must hold a valid Registration Certificate (SKT).
• Family members — a spouse, or someone related by blood or marriage up to the second degree. This category is exempt from the formal competency requirement.

Neither Tax Consultants nor Other Parties may be appointed while their license or SKT is suspended or revoked.

Additional requirements for former Ministry of Finance staff

The regulation specifically addresses former Ministry of Finance civil servants or contract employees who wish to become an "Other Party" representative. They must wait 5 years from their retirement or separation date, and must never have received a severe disciplinary sanction during their service — a condition not explicitly set out in the old 2014 rule.

Special Power of Attorney: one representative, one defined scope

This is one of the most practical changes. A Special Power of Attorney (Surat Kuasa Khusus) — whether electronic or paper-based — must now specifically state:

• Name, Tax ID (NPWP), and signature of both the grantor and the representative
• The representative's status: Tax Consultant, Other Party, or Family
• The specific tax type and Tax Period/Tax Year covered
• The validity period of the Power of Attorney

Stamp duty on the document must also be settled, and if the appointed representative is a family member not listed on the same Family Card, a supporting statement letter confirming the family relationship must be attached.

Obligations and prohibitions for representatives

A representative must comply with tax regulations, uphold integrity and taxpayer confidentiality, and act within the scope of their license/SKT classification. Conversely, a representative is prohibited from obstructing a tax audit — for example, giving misleading information, refusing to grant auditors access to documents or premises, or refusing to be audited. Violating these obligations carries sanctions under applicable law.

When a power of attorney ends

• The Power of Attorney's validity period expires
• The taxpayer formally revokes it (via a Revocation Letter)
• The Tax Consultant License or SKT is suspended/revoked
• The representative is convicted of a tax crime or other criminal offense

Once a power of attorney ends, the representative's access to the Taxpayer Portal for electronic matters ends automatically as well.

Transition period — the December 31, 2026 deadline

This is the part most worth flagging if your business currently appoints someone as a representative based only on a tax brevet certificate or a formal tax-related diploma (minimum D3) from an A-accredited institution — without a formal Tax Consultant License. That person may still act as a representative, but only until December 31, 2026, and their Power of Attorney must be made in paper form with a copy of that certificate/diploma attached, submitted directly to the local Tax Office.

After that date, this route closes — the representative would need an actual Tax Consultant License, or Registration Certificate as an Other Party, to keep acting on a taxpayer's behalf.

What this means for your business

• Review any Power of Attorney currently in use — make sure it specifies the exact tax type and period covered, not a general, unbounded mandate.
• If your current representative only holds a brevet certificate or diploma (not a formal Tax Consultant License), mark December 31, 2026 on your calendar.
• If appointing a family member, prepare a copy of the Family Card or a family-relationship statement letter as a required attachment.
• Existing Powers of Attorney already filed with the DGT before this regulation took effect remain valid until completed — they don't need to be automatically redone.