The Indonesian Ministry of Finance has issued Minister of Finance Regulation No. 44 of 2026 (PMK-44) concerning the requirements for tax representatives and procedures for exercising tax rights and fulfilling tax obligations on behalf of taxpayers. PMK-44 became effective on 6 July 2026, replacing PMK No. 229/PMK.03/2014 (PMK-229). This regulation significantly reshapes Indonesia's tax representation framework by introducing new competency requirements, expanding the categories of eligible representatives, formalizing digital authorization processes, and tightening governance over taxpayer representation. Read the full article to explore how these new rules may impact your organization.
