Differences in Competency and Professional Exams for Tax Consultants

JAKARTA, DDTCNews — The Directorate of Financial Profession Guidance and Supervision (Pembinaan dan Pengawasan Profesi Keuangan/PPPK in Indonesian) of the Ministry of Finance (MoF) has affirmed that the competency examination and the professional examination, as regulated under MoF Reg. 55/2026, have different areas of focus.

The competency examination will focus on technical competence in the field of taxation, whereas the professional examination will focus on the code of ethics and professional standards.

"The competency examination focuses on competence in the field of taxation, whilst the professional examination is directed at readiness to practise the profession. The examination therefore relates to the code of ethics, practice standards and professional responsibilities," said Ririn Septiani, Medium State Finance Analyst at the PPPK Directorate of the MoF, on Thursday (10/9/2026).

Accordingly, the professional examination is not a repetition of the competency examination, given that both examinations have different areas of focus.

"The professional examination forms part of the journey towards professional practice, not a repetition of the competency examination. There has been concern as to why, given that a competency examination already exists, there is also a professional examination. We are clarifying here the difference between the two," said Ririn.

The competency examination will be administered by the Financial Education and Training Agency (Badan Pendidikan dan Pelatihan Keuangan/BPPK in Indonesian) of the MoF, whilst the professional examination will be administered by tax consultant associations.

The four tax consultant associations currently in existence include the Indonesian Tax Consultants Association (Ikatan Konsultan Pajak Indonesia/IKPI in Indonesian), the Indonesian Public Tax Consultant Association (Asosiasi Konsultan Pajak Publik Indonesia/AKP2I in Indonesian), the Indonesian Association of Taxation Practitioner Consultants (Perkumpulan Konsultan Praktisi Perpajakan Indonesia/Perkoppi in Indonesian) and the Indonesian Association of Tax Practitioners and Professionals (Perkumpulan Praktisi dan Profesi Konsultan Pajak Indonesia/P3KPI in Indonesian).

At the same event, Citra Wulan Ratri, Junior State Finance Analyst at the PPPK Directorate, stated that the professional examinations administered by the four associations would be conducted in accordance with the same standards.

"These association examinations must be standardised. One cannot simply choose to sit with a particular association because it is perceived to be easier. That is not how it works," said Citra.

For information, MoF Reg. 55/2026 requires any person wishing to become a tax consultant to sit a competency examination. The examination is required for the consultant to obtain a certificate of competence (surat keterangan kompetensi/SKK in Indonesian).

After obtaining the certificate of competence, the tax consultant must also sit a professional examination administered by a tax consultant association. Passing the professional examination is evidenced by a professional examination pass certificate.

The certificate of competence and the certificate of passing the professional examination are documents required when applying for a tax consultant licence. (dik)