{"id":6485,"date":"2026-04-02T09:17:52","date_gmt":"2026-04-02T02:17:52","guid":{"rendered":"https:\/\/reandabernardi.com\/?p=6485"},"modified":"2026-04-02T17:01:08","modified_gmt":"2026-04-02T10:01:08","slug":"article-5b-of-mofr-no-8-2026-expanded-data-access-and-its-implications-for-tax-consultants","status":"publish","type":"post","link":"https:\/\/reandabernardi.com\/zh\/2026\/04\/02\/article-5b-of-mofr-no-8-2026-expanded-data-access-and-its-implications-for-tax-consultants\/","title":{"rendered":"Article 5B of MoFR No. 8\/2026: Expanded Data Access and Its Implications for Tax Consultants"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"6485\" class=\"elementor elementor-6485\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-50c2be36 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"50c2be36\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-3911d5b6\" data-id=\"3911d5b6\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-495d9a80 de_scroll_animation_no elementor-widget elementor-widget-elementskit-heading\" data-id=\"495d9a80\" data-element_type=\"widget\" data-widget_type=\"elementskit-heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"ekit-wid-con\" ><div class=\"ekit-heading elementskit-section-title-wraper text_left   ekit_heading_tablet-   ekit_heading_mobile-\"><h2 class=\"ekit-heading--title elementskit-section-title\">\n\t\t\t\t\tArticle 5B of MoFR No. 8\/2026: Expanded Data Access and Its Implications for Tax Consultants\n\t\t\t\t\t<\/h2><div class=\"ekit_heading_separetor_wraper ekit_heading_elementskit-border-divider elementskit-style-long\"><div class=\"elementskit-border-divider elementskit-style-long\"><\/div><\/div><\/div><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-560facaa de_scroll_animation_no elementor-widget elementor-widget-post-date\" data-id=\"560facaa\" data-element_type=\"widget\" data-widget_type=\"post-date.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<p class=\"press-elements-date\">2 4 \u6708, 2026<\/p>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4e81f2d5 de_scroll_animation_no elementor-widget elementor-widget-image\" data-id=\"4e81f2d5\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.7.8 - 02-10-2022 *\/\n.elementor-widget-image{text-align:center}.elementor-widget-image a{display:inline-block}.elementor-widget-image a img[src$=\".svg\"]{width:48px}.elementor-widget-image img{vertical-align:middle;display:inline-block}<\/style>\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1080\" height=\"1080\" src=\"https:\/\/reandabernardi.com\/wp-content\/uploads\/2026\/04\/Instagram-Content-1080-x-1080-piksel-21.png\" class=\"attachment-full size-full\" alt=\"\" srcset=\"https:\/\/reandabernardi.com\/wp-content\/uploads\/2026\/04\/Instagram-Content-1080-x-1080-piksel-21.png 1080w, https:\/\/reandabernardi.com\/wp-content\/uploads\/2026\/04\/Instagram-Content-1080-x-1080-piksel-21-300x300.png 300w, https:\/\/reandabernardi.com\/wp-content\/uploads\/2026\/04\/Instagram-Content-1080-x-1080-piksel-21-1024x1024.png 1024w, https:\/\/reandabernardi.com\/wp-content\/uploads\/2026\/04\/Instagram-Content-1080-x-1080-piksel-21-150x150.png 150w, https:\/\/reandabernardi.com\/wp-content\/uploads\/2026\/04\/Instagram-Content-1080-x-1080-piksel-21-768x768.png 768w, https:\/\/reandabernardi.com\/wp-content\/uploads\/2026\/04\/Instagram-Content-1080-x-1080-piksel-21-12x12.png 12w\" sizes=\"(max-width: 1080px) 100vw, 1080px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e46db46 de_scroll_animation_no elementor-widget elementor-widget-text-editor\" data-id=\"2e46db46\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.7.8 - 02-10-2022 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#818a91;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#818a91;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p><!-- wp:image {\"id\":292,\"width\":750,\"height\":500,\"sizeSlug\":\"full\",\"linkDestination\":\"none\"} --><!-- \/wp:image --><!-- wp:paragraph --><\/p><p><strong>Article 5B of MoFR No. 8\/2026: Expanded Data Access and Its Implications for Tax Consultants<\/strong><\/p><p>Indonesia\u2019s tax administration continues to move toward a more data-integrated compliance system. One regulation reflecting this direction is Minister of Finance Regulation (MoFR) No. 8 of 2026, particularly Article 5B, which expands the scope of data accessible to the Directorate General of Taxes (DGT).<\/p><p>This policy is not only aimed at strengthening the tax data ecosystem, but it also carries implications for tax consultants and other professional service providers involved in various business and corporate transactions.<\/p><p><strong>Expanding Data Access Through Professional Associations<\/strong><\/p><p>Under Article 5B of MoFR No. 8\/2026, the DGT may obtain data from professional associations overseeing certain professional services, including tax consultants, notaries, and Land Deed Officials (PPAT).<\/p><p>The scope of the requested information is not limited to administrative records. It may also include professional activities that have potential tax implications, such as capital amendment deeds, share transfer transactions, and tax planning services provided to clients.<\/p><p>This development reflects the government\u2019s effort to broaden the sources of information available for tax supervision through greater data integration.<\/p><p><strong>Mapping Tax Planning Schemes<\/strong><\/p><p>From a regulatory perspective, this measure aims to identify and map potential tax planning schemes at an earlier stage. Traditionally, tax authorities relied heavily on information derived from tax filings and financial statements.<\/p><p>With increasing data integration, however, authorities can gain broader visibility into corporate transactions and activities that may influence tax liabilities even before they are reflected in tax reports.<\/p><p>Transactions such as corporate restructuring, capital adjustments, and share transfers often carry significant tax implications. Greater visibility into these professional activities allows the DGT to better understand patterns that may be associated with certain tax planning strategies.<\/p><p><strong>The Shifting Role of Tax Consultants<\/strong><\/p><p>These developments also signal a shift in the value proposition of tax consultants. In the past, consultants were often valued for their ability to calculate tax liabilities and assist with tax return preparation.<\/p><p>However, as Indonesia\u2019s tax administration increasingly adopts pre-filled tax return systems, some administrative compliance functions are gradually becoming automated. As a result, the role of tax consultants is evolving toward a more strategic function.<\/p><p>Consultants are expected not only to assist with compliance but also to ensure the consistency of client data and identify potential tax risks early, particularly in relation to business transactions and corporate activities.<\/p><p><strong>Professional Considerations<\/strong><\/p><p>At the same time, greater data integration introduces new dynamics for the tax consulting profession. Consultants must navigate the balance between maintaining client confidentiality and operating within a tax system that increasingly emphasizes transparency and data accessibility.<\/p><p>In a data-driven tax environment, ensuring that client data, transaction documentation, and tax positions remain consistent and defensible becomes increasingly important.<\/p><p>As the regulatory landscape continues to evolve, businesses require more than routine compliance support. A strategic and adaptive approach to tax advisory becomes essential. In this context, <strong>Reanda Bernardi\u2019s Tax Compliance and Advisory services<\/strong> are designed to help clients navigate regulatory changes proactively\u2014ensuring compliance, mitigating risks, and aligning tax strategies with the evolving expectations of Indonesia\u2019s data-driven tax administration.<\/p><p><!-- \/wp:list --><\/p><ul><!-- \/wp:list-item --><\/ul><p><!-- \/wp:list --><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-13cd0914\" data-id=\"13cd0914\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1f57e18c de_scroll_animation_no elementor-widget elementor-widget-heading\" data-id=\"1f57e18c\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div 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\u201cThe Dual Edge of Tax: Managing Risks and Capturing Savings\u201d<\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"meta-lists\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"meta-date\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-calendar-page-empty\"><\/i>\t\n\n\t\t\t\t\t\t\t\t08 12 \u6708 2025\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t<a href=\"https:\/\/reandabernardi.com\/zh\/2025\/11\/03\/elementor-6362\/\" >\n\t\t\t\t\t\t\t\t\t\t<div class=\"ekit_post_list_content_wraper\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Indonesia&#039;s Strategic Role in Shaping the Accounting Profession in ASEAN<\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"meta-lists\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"meta-date\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-calendar-page-empty\"><\/i>\t\n\n\t\t\t\t\t\t\t\t03 11 \u6708 2025\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t<a href=\"https:\/\/reandabernardi.com\/zh\/2025\/11\/03\/elementor-6354\/\" >\n\t\t\t\t\t\t\t\t\t\t<div class=\"ekit_post_list_content_wraper\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Safeguarding Your Investments in Indonesia through Proper Financial and Tax Reporting<\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"meta-lists\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"meta-date\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-calendar-page-empty\"><\/i>\t\n\n\t\t\t\t\t\t\t\t03 11 \u6708 2025\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t<a href=\"https:\/\/reandabernardi.com\/zh\/2025\/11\/03\/elementor-6346\/\" >\n\t\t\t\t\t\t\t\t\t\t<div class=\"ekit_post_list_content_wraper\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Building Business Collaboration &amp; Sustainability at Reanda Regional Meeting 2025<\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"meta-lists\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"meta-date\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-calendar-page-empty\"><\/i>\t\n\n\t\t\t\t\t\t\t\t03 11 \u6708 2025\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t<a href=\"https:\/\/reandabernardi.com\/zh\/2025\/06\/24\/indonesia-to-launch-the-worlds-9th-largest-floating-lng-facility-in-west-papua\/\" >\n\t\t\t\t\t\t\t\t\t\t<div class=\"ekit_post_list_content_wraper\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">\u5370\u5ea6\u5c3c\u897f\u4e9a\u5c06\u5728\u897f\u5df4\u5e03\u4e9a\u542f\u52a8\u4e16\u754c\u7b2c\u4e5d\u5927\u6d6e\u5f0f\u6db2\u5316\u5929\u7136\u6c14\u8bbe\u65bd<\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"meta-lists\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"meta-date\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-calendar-page-empty\"><\/i>\t\n\n\t\t\t\t\t\t\t\t24 6 \u6708 2025\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t<\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Article 5B of MoFR No. 8\/2026: Expanded Data Access and Its Implications for Tax Consultants April 2, 2026 Article 5B of MoFR No. 8\/2026: Expanded Data Access and Its Implications for Tax Consultants Indonesia\u2019s tax administration continues to move toward a more data-integrated compliance system. One regulation reflecting this direction is Minister of Finance Regulation [&hellip;]<\/p>","protected":false},"author":1,"featured_media":6487,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-6485","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-media-center"],"acf":[],"_links":{"self":[{"href":"https:\/\/reandabernardi.com\/zh\/wp-json\/wp\/v2\/posts\/6485","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/reandabernardi.com\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/reandabernardi.com\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/reandabernardi.com\/zh\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/reandabernardi.com\/zh\/wp-json\/wp\/v2\/comments?post=6485"}],"version-history":[{"count":0,"href":"https:\/\/reandabernardi.com\/zh\/wp-json\/wp\/v2\/posts\/6485\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/reandabernardi.com\/zh\/wp-json\/wp\/v2\/media\/6487"}],"wp:attachment":[{"href":"https:\/\/reandabernardi.com\/zh\/wp-json\/wp\/v2\/media?parent=6485"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/reandabernardi.com\/zh\/wp-json\/wp\/v2\/categories?post=6485"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/reandabernardi.com\/zh\/wp-json\/wp\/v2\/tags?post=6485"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}