On 20 October 2026, the Jakarta East Regional Tax Office (DJP Jaktim) conducted a detailed briefing on the revised Tax Proxy (Kuasa Wajib Pajak) regulation, which introduces significant changes to the authorization, oversight, and liability framework for tax professionals representing clients before the tax authority. The new regulation, issued as a Minister of Finance Regulation (PMK), aims to professionalize the tax consultancy sector and mitigate risks of unauthorized representation. The briefing covered the revised competency requirements, the digital proxy registration portal, and the sanctions regime for non-compliance.
Key Takeaways
- Competency Certification Required: Tax proxies must now hold a valid certification from a recognized professional body (e.g., IKPI) and pass a periodic DJP competency assessment.
- Electronic Power of Attorney: The traditional wet-ink power of attorney is replaced by a digitally signed e-PoA generated within the Coretax system, enhancing audit trail integrity.
- Joint Liability Provisions: The regulation introduces joint liability for tax proxies in cases of proven negligence or collusion in tax evasion, aligning consultant accountability with international standards.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement