Main Article Content
This study examines the position of tax consultant profession Indonesian legal system currently, and the direction of its regulation going forward after the Constitutional Court of the Republic of Indonesia (MK RI) ruled its verdict Number: 63/PUU-XV/2017. The MK RI ruling has stated that the delegation of authority regarding the requirements and procedures of the power implementation of attorney as regulated in Article 32 paragraph (3a) of the Law Number 28 of 2007 on General Provisions and Procedures of Taxation . It is stated that allow be considered as constitutional if the substance contained is merely about technical-administrative. The emerge of MK RI Verdict No. 63/PUU-XV/2017 has become a driving factor in the need for regulating tax consultant substantively in the form of law. But, it is not in a scope of finance minister regulation anymore. As a response, the House of Representatives on July 26, 2018, approved the Bill of Tax Consultant Law as. However, the appropriateness of the regulation of the tax consultant profession to be regulated in law is still questionable. This article is based on normative and empirical legal research. The data obtained was analyzed qualitatively. The results is confirmed that the arrangement regarding the tax consultant profession, thus has been regulated generally in the Act. Moreover, the 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 legislation on that matter in the form of an act. Tax consultants arrangements in an Act,it can be legal umbrella of this profession implementation. 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.