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What Tax Consultants Can Do: Services and License Levels Explained

September 10, 2026

Tax Consultants in Indonesia are permitted to provide ten categories of tax services, ranging from tax court representation and litigation support to tax due diligence, audit assistance, and general tax documentation and administration. The scope of services a consultant may actually provide depends on their license classification: Level A covers individual taxpayers, Level B extends to both individual and corporate taxpayers with certain exceptions, and Level C covers all taxpayer types without limitation. The infographic below breaks down the permitted services and license levels in detail.