Publications

Tax Consultant Firm (KKP) in the Form of a Limited Liability Company (PT): What You Need to Know

September 8, 2026

A Tax Consultant Firm (KKP) can now be established in the form of a Limited Liability Company (PT), based on Minister of Finance Regulation Number 55 of 2026. The regulation covers establishment and leadership requirements, the composition of the board of directors and commissioners, provisions for when a management member dies or resigns, naming rules for the KKP, and the process for closing the business. The infographic below summarizes the key points for Tax Consultants looking to establish or manage a KKP in the form of a PT.