For most PT owners, the reporting is handled by an accountant, a consultant, or an agency.
But from January 1, 2027, what matters will not only be who knows how to do the taxes, but whether that person has the official right to represent the company.
In July 2026, Indonesia's Ministry of Finance introduced new requirements for tax representatives. The transition period ends on December 31, so before the year is out it is worth checking who files your company's reports and on what legal basis.
Who can represent a PT
Companies have two main options: a licensed tax consultant or a specialist holding a Ministry of Finance certificate (SKT).
For a PT PMA, the consultant's license level matters. The intermediate level does not cover companies with foreign capital — you need the highest level, which has no restrictions on the type of taxpayer.
An SKT allows an in-house accountant, a tax manager, or an outside specialist without a consultant license to represent the taxpayer. It is easy to confuse with another SKT — the document confirming that a taxpayer has been registered. That one does not give the right to handle someone else's tax matters.
The regulation also allows individuals to hand their tax matters over to close relatives, but this option does not apply to a PT.
What changes on January 1
Until the end of 2026, a specialist without a license can still work under a paper power of attorney on the basis of a relevant degree or certificate. From January 1, 2027, it will no longer be possible to issue a new power of attorney this way.
Existing powers of attorney are not automatically cancelled, however. They remain valid for the matters they were issued for.
The Ministry of Finance has not yet published the procedure for obtaining the new certificate. The tax office has said it plans to introduce an exam and three qualification levels, but there is still no separate regulation on this.
How a power of attorney works now
A power of attorney is issued to one person, for a specific type of tax and a specific period. The authority cannot be passed on further — to a colleague or an assistant, for example.
It can be issued through Coretax or on paper at the tax office. With an electronic power of attorney, the representative will also need access to the company's account.
If the representative's license or SKT is suspended or revoked, their authority ends as well. So it is worth checking not only that the document exists, but that it is still valid.
A PIC and a representative are not the same thing
The PIC (Person in Charge) is the person responsible for the company's tax account in Coretax. They sign documents and manage access rights. A representative acts on the company's behalf under a power of attorney, which is the role the new requirements apply to.
If the PIC is a director or commissioner of your company, almost nothing changes. A foreign director can also obtain a personal tax number online — an Indonesian ID card is not required for this.
But if your PT's taxes are handled by an outside accountant or consultant, before the end of 2026 you should check not only their qualifications, but also the document that gives them the right to represent the company.
If Legal Indonesia handles your reporting
Legal Indonesia's specialists hold the required licenses and work with the tax office officially: they prepare and file reports, respond to inquiries, and support you through audits.
The work can be set up in one of three ways. The PIC remains the company director, one of our specialists is appointed as the person in charge, or the tax matters are handled under a power of attorney.
The first option is usually simpler: we calculate the taxes, prepare the reports, and keep track of deadlines, while the director remains responsible for the account. That is why we recommend obtaining a personal tax number for the director — this setup does not depend on an outside representative.
If appointing a PIC within the company is not possible, one of our specialists can take on this role along with the tax support. And if the company works under a power of attorney, we will check that it meets the new requirements and let you know if the documents need to be reissued.
Before the end of the year, PT owners should check the key point: who currently represents the company before the tax office, and whether that person will keep this right after January 1, 2027.
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