IBU Profile

IBU Consulting — Licensed and Trustworthy Tax Consultant

Ida Ayu Oka Risma Dwiyanthi · 1 November 2021 · 4 min read

Choosing a tax consultant isn't a light decision. You hand over access to sensitive financial documents, rely on advice for legal obligations, and need certainty that the work done is genuinely defensible. Two keywords: licensing and trust.

Licensing: not a formality

The tax-consulting profession in Indonesia is tightly regulated by the Ministry of Finance. BKP (Bersertifikat Konsultan Pajak) certification requires layered professional exams (Brevet A, B, and C), formal education in a relevant field, and annual continuing-education commitments. Not everyone calling themselves a "tax consultant" has this certification.

Why licensing matters

Professional responsibility — licensed consultants are bound by the IKPI ethics code and can be reported for violations. Without a licence, no body receives complaints.
Official DGT access — including e-Filing facilities usable for client representation.
Verified competence — Brevet C, for instance, requires handling complex corporate-tax cases including transfer pricing.
Authority recognition — before a tax auditor or the Tax Court, the legal standing of licensed consultants is recognised for taxpayer representation.

Trust: built engagement by engagement

Licensing is a precondition. Trust is what's built on top. A few trust indicators worth looking for:

Transparent communication

Good consultants don't hide fee structures, don't over-promise outcomes, and explain risks where they exist.

Documented work

Every material tax recommendation is delivered in writing with its legal basis — not just verbal.

Ethical consistency

A consultant willing to decline client requests that breach ethics is more valuable than one who follows every request without thought.

Verifiable references

Other clients willing to serve as references is a strong indicator of trust already built.

IBU Consulting

IBU is led by Ida Bagus Made Utama, BKP — with full certification and DGT licence KEP-6376/IP.C/PJ/2020. Since 2017 we have committed to the standard: licensing as foundation, trust as the destination built every working day.