Tax Competency Test Challenged, Here is the Firm Ruling of Constitutional Court Decision 341/2026

Constitutional Court Decision Number 341/PUU-XXIV/2026, read on October 15, 2026, provides legal certainty regarding the regulations on tax competency tests. During the dissemination session (sosialisasi) of PMK 44/2026, PMK 55/2026, and the tax competency test on October 16, 2026, a speaker from the Directorate General of Taxes, Ms. Meidiati (Bu Meidi), addressed questions from participants and explained the main points of the decision along with its implications for the implementation of the tax competency test.

Constitutional Court Decision Reaffirms Validity of Regulations

The Constitutional Court dismissed the Applicant's petition in its entirety. Consequently, the delegation of authority to the Minister of Finance to draft implementing regulations under Article 44E of the KUP Law (General Tax Provisions and Procedures Law), as amended by the HPP Law (Harmonization of Tax Regulations Law), remains valid and requires no amendments.

Consistency with Constitutional Court Decision 63/2017

In its legal considerations, the Court applied the principles established in Constitutional Court Decision Number 63/PUU-XV/2017 mutatis mutandis. This approach indicates that the substance of the case remains fully aligned with the previous ruling, making it unnecessary for the Court to construct a new theoretical foundation or legal doctrine.

Authority is Technical and Administrative in Nature

The competency requirements for tax attorneys (kuasa perpajakan) originate directly from Article 32 paragraph (3a) of the KUP Law, rather than being created by Minister of Finance Regulations (PMK). Through PMK 44/2026 and PMK 55/2026, the Minister of Finance merely regulates the technical and administrative procedures to verify such competency.

Does Not Restrict Citizens' Rights

The Court ruled that the Minister of Finance did not exceed her authority and did not restrict the substantive rights of citizens. Therefore, the regulations set forth in PMK 44/2026 and PMK 55/2026 are deemed valid and remain strictly within legal parameters. This ruling simultaneously reinforces legal certainty in the execution of tax competency tests.

Read Constitutional Court Decision 341/PUU-XXIV/2026 here