Tax Consultants Explained: Their Roles, Duties, and Challenges

As we know, Indonesia’s tax system continues to evolve. Even small mistakes in tax administration can have significant consequences, ranging from incorrect tax return statuses to the imposition of administrative penalties.

With the implementation of Coretax DJP as an integrated tax administration system, tax processes have become more digital and transparent. However, for many taxpayers, this shift can also feel more complex. This is where the role of tax consultants becomes increasingly important.

Baca juga: Panduan Coretax: Semua yang Wajib Pajak Perlu Tahu

Understanding Tax Consultants and Their Role

A tax consultant is a professional with specialized knowledge in taxation who helps taxpayers navigate tax-related matters in line with applicable laws and regulations.

In simple terms, tax consultants help individuals and businesses understand what they need to do, stay compliant, and handle the administrative side of taxes with more confidence.

So, what sets tax consultants apart from tax officers or government officials? Tax consultants work on behalf of their clients, guiding them through tax obligations while still adhering to the law and maintaining compliance with tax regulations.

In practice, the role of a tax consultant includes:

• Explaining tax obligations based on the taxpayer’s specific situation
• Assisting with lawful and efficient tax planning
• Supporting the preparation and submission of Annual and Periodic Tax Returns
• Acting as a professional liaison between taxpayers and the tax authorities

Responsibilities and Code of Ethics for Tax Consultants

The basic definition of a tax consultant has been explained above. In practice, however, the role of a tax consultant is far broader and more strategic, especially as tax regulations continue to evolve and tax administration becomes increasingly digital.

Tax consultants do more than ensure that tax obligations are fulfilled correctly. They help maintain compliance, reduce potential risks, and act as a trusted bridge between taxpayers and tax authorities.

In day-to-day practice, a tax consultant’s responsibilities go far beyond filling out forms or submitting tax returns. Some of their key duties include:

• Tax Planning
  Helping taxpayers plan their tax obligations efficiently without violating legal requirements.
  
• Tax Reporting Support
  Assisting with the preparation, correction, and submission of both Annual and Periodic Tax Returns in accordance with accurate data and applicable regulations.
  
• Tax Audit and Dispute Assistance
  Supporting taxpayers during tax audits, objections, and appeal processes when necessary.
  
• Ongoing Tax Compliance Advisory
  Providing continuous guidance to help taxpayers stay compliant with evolving tax regulations.
  

Code of Ethics That Tax Consultants Must Uphold

Like any profession, tax consultancy is governed by a code of ethics. These ethical standards are essential for maintaining professionalism and public trust. The core principles of a tax consultant’s code of ethics include:

• Confidentiality
  Safeguarding all client data and information to prevent misuse.
  
• Independence and Objectivity
  Providing advice based on the law and factual circumstances, free from personal interests.
• Professionalism
  Performing duties within one’s area of expertise and avoiding services beyond professional competence.

This code of ethics serves as a crucial foundation, as tax consultants often have access to sensitive taxpayer data, including financial documents and strategic tax information.

The Role of Tax Consultants in the Era of Coretax Integration

The implementation of Coretax DJP has brought significant changes to the way tax consultants work. Previously, many processes were handled through separate systems. Today, tax administration is centralized within a single digital platform. This shift has transformed the role of tax consultants from purely administrative support into strategic partners for taxpayers.

• Greater Accuracy and Transparency
  Tax data is now fully integrated, requiring tax consultants to be more meticulous, as every transaction and report is recorded in real time.
• Responsibility for Document Authentication
  Tax documents in Coretax are fully electronic and require legally valid signatures. Errors in authentication can lead to document rejection or administrative risks.
  
• Management of Access and Digital Identity
  

  Tax consultants must ensure that document access and signing are carried out within proper authority, using verified digital identities.

Baca juga: Cara Mengisi SPT Tahunan Terbaru di Coretax

In today’s increasingly digital tax landscape, tax consultants act as strategic partners who help taxpayers manage their obligations accurately and in an orderly way. By understanding who tax consultants are, what they do, and why their code of ethics matters, taxpayers can make smarter choices when selecting the right professional support.

This shift means tax consultants also need the right technology to work effectively within the Coretax ecosystem. Electronic certificates and digital signatures help ensure that tax documents are signed by the right people, identities can be verified, and every step of the process is securely recorded.

In practice, Coretax is already integrated with officially licensed electronic certification providers, one of which is VIDA, offering electronic certificates and digital signatures linked to verified national identities (NIK).

With this integration, both tax consultants and taxpayers can sign tax documents directly within Coretax, making the process simpler, legally valid, and fully compliant with regulations.