Regulating Tax Consultant Profession Post Issuance of the Constitutional Court Verdict Number 63/PUU-XV/2017
Nasrullah (a), Putri Anggia (b)
(a) Faculty of Law, Universitas Muhammadiyah Yogyakarta, Jl. Brawijaya, Tamantirto, Kasihan, Bantul, D.I.Yogyakarta 55183, udanasrul2010[at]gmail.com
(b) Faculty of Law, Universitas Muhammadiyah Yogyakarta, Jl. Brawijaya, Tamantirto, Kasihan, Bantul, D.I.Yogyakarta 55183, putrianggia[at]umy.ac.id
Abstract
This study examines the position of tax consultant profession in the current Indonesian legal system, and the direction of its regulation going forward after the Constitutional Court of the Republic of Indonesia (MKRI) ruled its verdict Number: 63/PUU-XV/2017. The MKRI ruling has stated that the delegation of authority regarding the requirements and procedures for the implementation of power as regulated in Article 32 paragraph (3a) of the Law Number 28 of 2007 on General Provisions and Procedures of Taxation can only be considered as constitutional if the substance contained is merely about technical-administrative. The birth of MKRI Verdict No. 63/PUU-XV/2017 has become a driving factor in the need for regulating tax consultant substantively in the form of law not in a finance minister regulation anymore. As a response, the House of Representatives (DPR) on July 26, 2018, approved the Bill of Tax Consultant Law as a DPR-s initiated bill. However, some people still questioning the suitability of the substances regarding tax consultant profession to be regulated in law. This article is based on normative and empirical legal research. The data obtained was analyzed qualitatively. The results of this research confirmed that the arrangement regarding the tax consultant profession so far has been regulated too general in the Act. Moreover, the existing regulation does not provide a comprehensive and proper legal framework for regulating a professional and independent tax consultant. Therefore, to offer legal certainty for the tax consultant and the taxpayers, it is necessary to have a legislation on that matter in an act. Arrangement of tax consultant in an Act can be a legal umbrella for the implementation of this profession. The coming Tax Consultant Law must comprehensively regulate, among other things, the rights and obligations of the tax consultant, the scope of duties and authority of the tax consultant, and the establishment of the tax consultant organization.
Keywords: tax consultant, profession, Indonesian Law
Topic: Government and Policy