Sejak akhir tahun 2015, Indonesia telah memasuki Era Masyarakat Ekonomi ASEAN (MEA) dimana terjadi perdagangan bebas dalam lingkup kawasan negara-negara se-ASEAN. Akuntan merupakan salah satu profesi yang terdampak arus bebas tenaga kerja terampil di era MEA yang diatur melalui Mutual Recognition Arrangement On Accountancy Services. Berlakunya MRA on Accountancy Services yang memberi kebebasan tenaga akuntan asing bekerja di Indonesia membuat banyak perusahaan dan masyarakat lebih memilih kantor akuntan publik (KAP) yang berafiliasi dengan KAP asing dibanding dengan KAP Lokal yang tidak berafiliasi dengan KAP asing. Adanya pengutamaan akuntan asing pada beberapa perusahaan dengan cara mensyaratkan KAP harus berafiliasi KAP asing menimbulkan kekhawatiran bagi tenaga akuntan Indonesia dalam bersaing dengan tenaga akuntan asing yang kemudian menimbulkan pertanyaan apakah tujuan negara dalam melindungi warga negaranya khususnya para pekerja akuntan untuk mengutamakan tenaga kerja Indonesia masih diberlakukan di Era MEA dengan berlakunya MRA on Accountancy Services. Penelitian ini bertujuan untuk menganalisis perlindungan hukum terhadap akuntan Indonesia di era MEA sejak berlakunya MRA on accountancy services serta upaya hukum yang dapat dilakukan akuntan Indonesia dalam hal tidak mendapat perlindungan hukum.

Metode Penelitian yang digunakan adalah penelitian hukum normatif, dengan pendekatan perundang-undangan (statute approach) dan pendekatan konseptual (conceptual approach). Bahan yang digunakan adalah bahan hukum primer, sekunder, dan bahan non-hukum. Teknik analisis penelitian ini menggunakan metode analisis preskriptif.

Hasil penelitian dan pembahasan menjelaskan bahwa terjadi pengutamaan akuntan asing oleh perusahaan dengan adanya persyaratan audit harus KAP yang berafiliasi dengan KAP asing. Perlindungan hukum terhadap akuntan Indonesia yaitu tercantum dalam Undang-Undang Nomor 13 Tahun 2003 Tentang Ketenagakerjaan, Peraturan Presiden Nomor 20 Tahun 2018 Tentang Penggunaan Tenaga Kerja Asing, dan Peraturan Menteri Ketenagakerjaan Nomor 10 Tahun 2018 Tentang Tata Cara Penggunaan Tenaga Kerja Asing serta Peraturan Menteri Keuangan Republik Indonesia Nomor 216/PMK. 01/2017 Tentang Akuntan Beregister serta MRA On Accountancy Services mewajibkan akuntan asing mengikuti aturan hukum negara tuan rumah. Upaya yang tepat yang dapat dilakukan dalam hal tidak mendapat perlindungan hukum yakni upaya penangguhan dari perjanjian. 

Kata Kunci: Perlindungan Hukum, Akuntan,  MRA On Accountancy Services

Since the year of 2015, Indonesia has entered the Era of ASEAN Economic Community (AEC) which is free trade takes place within ASEAN region. Accountant is one of the professions affected by free labor movement in this MEA era, which is regulated through Mutual Recognition Arrangement On Accountancy Services. The enactment of MRA on Accountancy Services which gives foreign accountants to work in Indonesia freedomly, makes many companies and citizen prefer to work in public accounting firms (KAP) with foreign-affiliated rather than local KAPs that are not affiliateìld with foreigners KAPs. The prioritization of foreign accountants in several companies by requiring KAP to be foreign affiliated evokes their worries for Indonesian accountants in competing with foreign accountants, which then raises the question of whether the country's goal of protecting its citizens, especially accountant workers, to prioritize Indonesian workers is still enforced in the AEC Era with the enactment of the MRA on Accountancy Services. This study aims to analyze the form of legal protection for Indonesian accountants in the MEA era since the enactment of the MRA on accountancy services as well as the legal remedies that Indonesian accountants can do in terms of not getting legal protection.

The research method used is normative legal research, with statutory and conceptual approaches. The legal materials used are primary, secondary and non-legal law materials. The analysis technique of this research used is prescriptive analysis method.

The results of the study and discussion explained that there is a fact that some companies prioritize foreign accountants by auditing the requirements which is foreign affiliated KAP. Legal protection of Indonesian accountants, which is stated in Law Number 13 Year 2003 Concerning Manpower, Presidential Regulation Number 20 Year 2018 Concerning the Use of Foreign Workers, and Minister of Manpower Regulation Number 10 Year 2018 Concerning Procedures for the Use of Foreign Workers and Regulations Minister of Finance of the Republic of Indonesia Number 216/PMK.01/2017 Concerning Registered Accountants and MRA On Accountancy Services require foreign accountants to follow the legal requirements of the host country. Efforts that can be made in terms of not getting legal protection are suspensions from agreements.

Keywords: Legal Protection, Accountants, MRA On Accountancy Services