Penguatan Profesionalisme Atau Beban Regulatif Baru? Analisis Peran Konsultan Pajak dalam Peraturan Menteri Keuangan Nomor 55 Tahun 2026 dari Perspektif Konsultan Pajak dan Wajib Pajak

Minister of Finance Regulation Number 55 of 2026 officially revokes and replaces the primary regulations governing tax consultants, namely PMK Number 111/PMK.03/2014 and PMK Number 175/PMK.01/2022. For the first time, this new regulation places other parties acting as proxies for taxpayers under state supervision. This study aims to map normative changes and analyse their dual-sided implications for both the tax consultant profession and taxpayers. Data was collected through literature research (secondary data) encompassing primary and secondary legal materials to be analysed descriptively. The data was examined using content and pre-post regulation comparative analysis based on the interactive model by Miles and Huberman. The validity of the research findings was then confirmed through the source triangulation method. The Slippery Slope Framework was utilized as the sole analytical lens, supported by the concept of compliance costs. The results indicate that out of the 23 regulative aspects compared, nine are entirely new, twelve have been tightened, one involves a shift in authority, one serves as a transitional provision, and none represent a relaxation of rules. This reinforcement heavily emphasizes the power dimension of the authority, while strengthening the trust dimension progresses at a slower pace. Three crucial and controversial issues identified are the obligation to disclose client identities along with detailed service fees in the annual report, the certification requirements for internal taxpayer proxies, and the recurring maintenance costs of competence. The systematic interpretation in this study resolves differing interpretations regarding the periodic competence renewal regulation. The analysis confirms that this obligation strictly binds other parties acting as taxpayer proxies, but does not serve as a prerequisite for the continuity of an active tax consultant practice license. The study also concludes that the asymmetry between the reinforcement of power and the strengthening of trust risks shifting compliance from voluntary to enforced. Consequently, it recommends differentiating regulatory burdens based on business scale and firmly clarifying the boundaries of client confidentiality.