Key Changes to Tax Competency Exams Following MoF Reg. 55/2026
JAKARTA, DDTCNews — The Centre for Functional Position Development and Quality Assurance (Pusat Pembinaan Jabatan Fungsional dan Penjaminan Mutu/Pusbin JFPM) of the Financial Education and Training Agency (Badan Pendidikan Pelatihan Keuangan/BPPK in Indonesian) under the Ministry of Finance (MoF) has outlined the changes to tax competency examination provisions following the issuance of MoF Reg. 55/2026.
Pusbin JFPM noted that the changes include, among others, the renaming of the examination. The examination previously known as the Tax Consultant Certification Examination (Ujian Sertifikasi Konsultan Pajak/USKP in Indonesian) has now been renamed the Tax Competency Certification Examination.
"Pursuant to MoF Reg. 55/2026, which replaces MoF Reg. 111/2014 in conjunction with MoF Reg. 175/2022, there are several adjustments to the examination mechanism aimed at improving accessibility, flexibility, and the quality of competency assessment/certification in an accountable and modern manner," wrote Pusbin JFPM via its social media account, as cited on Friday (4/9/2026).
The changes are not merely editorial but are intended to accommodate the transformation of provisions relating to taxpayers' attorneys. Pursuant to MoF Reg. 55/2026, the tax competency examination is not only mandatory for tax consultants but also for other parties acting as taxpayers' attorneys.
In line with this, the certificate issued to successful candidates has also changed from a Tax Consultant Certificate to a Certificate of Competence (surat keterangan kompetensi/SKK in Indonesian). The examination administrator has likewise shifted from the Tax Consultant Certification Organising Committee (Komite Pelaksana Panitia Penyelenggara Sertifikasi Konsultan Pajak/KP3SKP in Indonesian) to Pusbin JFPM BPPK.
Another significant change concerns the implementation mechanism. Whereas examinations were previously held in a centralised manner at designated venues, they will henceforth transition to an online proctoring system conducted from each candidate's own location.
Further, the competency examination materials will be prepared on a comprehensive basis and will no longer be classified by individual subject. The resit examination mechanism has also been abolished, implying that the examination will determine only a pass or fail outcome.
Another important point to note is that the certificate of competence has a validity period of 3 years. However, the statement letter may be renewed through a refresher examination. Renewal may be carried out no earlier than 1 month before the certificate of competence expires.
"The extension of the Certificate of Competence...shall be conducted by taking a refresher examination," reads Article 10 paragraph (9) of MoF Reg. 55/2026. (rig)