Get Ready! Taxation Competency Exam Materials: Levels A, B and C

JAKARTA, DDTCNews – The Financial Education and Training Agency (Badan Pendidikan dan Pelatihan Keuangan/BPPK in Indonesian) has disclosed the materials to be examined in the taxation competency exam under the new scheme as regulated in Minister of Finance Regulation (MoF Reg.) 55/2026.

Suyuti, Head of the Professional Certification Working Team at the BPPK Tax Functional Position Development Centre, stated that there are adjustments to the materials in the competency exam to be administered by FETA. These adjustments are particularly evident in the examination scheme, which is now comprehensive rather than subject-by-subject.

“Previously, Level A comprised 6 subjects. Going forward, it will still be six subjects, but all of them will be examined simultaneously in a single sitting,” said Suyuti at the 2026 socialisation event on the Transformation of the Administration of the Taxation Competency Examination, as quoted on Tuesday (6/10/2026).

Based on Suyuti's presentation, the Level A competency test materials consist of 5 subject groups, whilst Level B covers 8 subject groups. Level C covers 10 subject groups.

For Level A, the examined materials include: (i) individual income tax and individual income tax returns; (ii) general provisions and tax procedures (GPTP), tax collection using distress warrants (penagihan pajak dengan surat paksa/PPSP in Indonesian) and the tax court; (iii) withholding tax and/or income tax collection; (iv) value added tax (VAT) and VAT returns; and (v) stamp duty.

Meanwhile, Level B materials cover: (i) corporate income tax and corporate income tax returns; (ii) GPTP, PPSP and the tax court; (iii) withholding tax and/or income tax collection; (iv) VAT and VAT returns; (v) tax accounting; (vi) L&B Tax-P5L; (vii) individual income tax and individual income tax returns; and (viii) stamp duty.

Level C has the broadest scope of materials. These consist of: (i) corporate income tax and corporate income tax returns for international transactions; (ii) international taxation; (iii) withholding tax and/or income tax collection; (iv) tax accounting; (v) corporate income tax and corporate income tax returns for domestic entities; (vi) GPTP, PPSP and the tax court; (vii) VAT and VAT returns; (viii) L&B Tax-P5L; (ix) individual income tax and individual income tax returns; and (x) stamp duty.

Examinations No Longer Tiered Sequentially

Although the competency exam materials remain divided into Levels A, B and C, candidates are no longer required to sit the examinations in sequential order. Suyuti explained that candidates may sit the competency exam directly at the level of their choice in accordance with their competency. As a consequence, candidates who proceed directly to Level B will be examined on both Level A and Level B materials.

“At Level B, the examination will naturally cover the materials from Level A as well as those from Level B. Likewise, when sitting the Level C examination, the materials examined will comprise those from Levels A, B, and C,” Suyuti explained.

Under this scheme, candidates who proceed directly to Level C are not required to pass Levels A and B beforehand. If declared as having passed Level C, candidates will receive a certificate of competence (surat keterangan kompetensi/SKK in Indonesian) at Level C, demonstrating competency across a broader scope of taxation.

One significant change under the new scheme is the removal of professional ethics from the taxation competency exam materials. Suyuti explained that professional ethics materials will be examined as part of the tax consultant professional examination, which will be administered by the tax consultants association.

Accordingly, the competency exam administered by BPPK will focus more on technical taxation competency. Meanwhile, professionalism and professional ethics will form part of the professional examination that prospective tax consultants must sit.

Multiple-Choice Questions and a Passing Grade of 60

In addition to the materials, Suyuti also outlined the format of the competency exam. He noted that the examination will use a multiple-choice format. Suyuti emphasised that the questions examined represent the application of tax regulations and reflect real-world taxation cases.

Unlike the previous USKP format, which allowed candidates to have a resit status for specific subjects, the new competency exam is conducted comprehensively. This implies all materials at the chosen level will be examined in a single sitting, and a candidate's result will be either pass or fail.

FETA has also set a passing grade of 60 on a scale of 0 to 100. According to Suyuti, this threshold has been set at a moderate level. Candidates who pass the examination are then expected to continue developing their competency.

"When we agreed on a passing grade of 60, it means that the apprenticeship or competency does not end with this examination. Passing does not mean one can do everything. Rather, it is the starting point to being able to fulfil one's rights and obligations," Suyuti remarked. (dik)