DGT: Centralised Tax Competency Test Prevents Conflicts of Interest
JAKARTA, DDTCNews - The tax competency exam (uji kompetensi perpajakan/UKP in Indonesian) is considered necessary to be held centrally i to ensure the independence and integrity of the examination process. This topic is among the reviews in national media today, Wednesday (7/10/2026).
Head of the Sub-Directorate for General Provisions and Tax Provisions and Tax Collection Using Distress Warrant at the Directorate General of Taxes (DGT), Meidijati, stated that centralised examination is aimed at preventing conflicts of interest.
"This also ensures the independence and integrity of the examination process, free from the interests of particular parties. There is no commercialisation practice within this competency exam," she said.
The centralised administration of the UKP by the Finance Education and Training Agency (Badan Pendidikan dan Pelatihan Keuangan/BPPK in Indonesian), rather than by private entities, is also claimed to be necessary to maintain the standards of the examination that a person must sit before becoming a taxpayer's attorney.
"The state is present to ensure that the attorney chosen by the taxpayer already possesses competency in the field of taxation according to the [competency] level they have attained, as evidenced by the certificate or registration (surat keterangan terdaftar/SKT in Indonesian) and tax consultant licence," said Meidijati.
Meidijati added that the UKP is also conducted centrally because the state has an interest in guaranteeing the quality of tax services.
"With MoF Reg. 44/2026 and MoF Reg. 55/2026, this will establish a more orderly and equitable tax service ecosystem that provides legal certainty," she said.
The centralised administration of the UKP is claimed to standardise the competency of professionals in the field of taxation and to reduce the compliance cost borne by taxpayers in fulfilling their tax obligations.
"The state is present so that prospective attorneys available for selection by taxpayers fulfil the expected standards and competency," she said.
For information, a person wishing to become a taxpayer's attorney obtains a certificate of competence (surat keterangan kompetensi/SKK in Indonesian) through the UKP. The SKK obtained will serve as the basis for issuing the SKT.
With the SKT, a person may act as a taxpayer's attorney according to the special power of attorney issued by the taxpayer.
In addition to the above topic, there are reviews on the DGT's strategy for cross-jurisdiction tax collection. There are also discussions on VAT collection through the SPP-TDLN, the Asset Seizure Draft Law, tax refunds and other matters.
The following is a full review of the tax articles.
Latest Scheme for the Tax Competency Exam
BPPK has disclosed the materials to be examined in the tax competency examination under the new scheme as regulated in the 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 during the socialisation of the Transformation of the Administration of the Taxation Competency Examination.
Based on Suyuti's presentation, the Level A competency test materials comprise 5 groups of materials, whilst Level B covers 8 groups of materials. Level C covers 10 groups of materials. (DDTCNews)
Three Roles of Issuers in VAT Collection on Digital Transactions
Director General of Taxes Bimo Wijayanto has appointed 6 issuers as other parties responsible for collecting VAT on digital transactions through the tax collection system for cross-border digital transactions (sistem pemungutan pajak atas transaksi digital luar negeri/SPP-TDLN in Indonesian).
In his presentation, Bimo noted that there are 3 roles for issuers as other parties in implementing the VAT collection mechanism through the SPP-TDLN. First, collecting VAT on cross-border digital transactions that fulfil the applicable provisions.
Second, remitting the collected VAT to the SPP-TDLN operator. The SPP-TDLN operator is then obliged to remit it to the state treasury. Third, filing the VAT collection in the Periodic VAT Return. (DDTCNews)
IHPS I/2026: Audit Board Highlights State Revenue and Energy
Chairperson of the Audit Board (Badan Pemeriksa Keuangan/BPK in Indonesian), Isma Yatun, stated that the audit findings in IHPS I/2026 indicate that state financial governance requires cross-sector synergy, given that the challenges faced by the nation are now increasingly complex and interconnected.
"The BPK highlights 3 strategic issues requiring shared attention and commitment, namely energy security, optimisation of state revenues and education and health services," she said.
In terms of state revenues, the BPK found potential non-tax state revenues foregone from foreign worker visas as well as potential revenue from sentences of fine for misuse of residence permits. The BPK also disclosed the potential PNBP foregone in the capture fisheries sector. (DDTCNews/Kontan)
House Approves Asset Seizure Draft Law by 15 December
The House of Representatives agreed to the Asset Seizure Related to Crimes Draft Law as a House-initiated draft law through a plenary session.
The designation of the Asset Seizure Draft Law as a House initiative draft law is a measure that must be taken to complete deliberations on the draft law and enact it as a law no later than 15 December 2026.
The target for completing the Asset Seizure Draft Law forms part of the legislative agenda decided at the plenary session. "So, God willing, it will be decided at the latest on 15 December," said House Speaker Puan Maharani. (DDTCNews)
DGT's Toolkit for Pursuing Cross-Jurisdiction Tax Debtors
The government has confirmed its readiness to conduct cross-jurisdiction tax debt collection as a strategic activity of the Directorate General of Taxes (DGT) of the Ministry of Finance (MoF) in 2027.
Based on DGT MoF records, the Indonesian government as a whole has established a cooperation framework for Assistance in the Collection of Tax Claims (AIC) with 81 countries or jurisdictions.
Director of Tax Dissemination, Service and Public Relations at DGT MoF, Inge Diana Rismawanti, stated that the number of countries or jurisdictions cooperating with Indonesia under AIC may increase as more countries or jurisdictions open cooperation arrangements based on the MAAC and tax treaties.
She also added that the AIC cooperation will assist efforts to settle tax arrears involving tax debtors located or holding assets in countries covered by MAAC and tax treaty cooperation arrangements. (Bisnis.com)
Refund Provisions on Incorrect VAT Collection by SPP-TDLN
Minister of Finance Regulation (MoF Reg.) 49/2026 also includes provisions on VAT that has been incorrectly collected under the tax collection system for cross-border digital transactions (sistem pemungutan pajak atas transaksi digital luar negeri/SPP-TDLN in Indonesian).
Where VAT has been collected on a cross-border digital transaction that should not be subject to collection, the said VAT may be reclaimed by the party from whom it was collected from the other party, namely the bank or non-bank institution processing the payment.
"In the event that there are cross-border digital transactions …that are…subject to VAT collection on cross-border digital transactions has been collected through the SPP-TDLN when it should not have been, a refund of VAT that should not be collected may be requested by the party subject to the collection by applying to the SPP-TDLN operator through the other party," reads Article 16 paragraph (1) subparagraph b of MoF Reg. 49/2026.
The application for refunds in respect of VAT that should not be collected will be followed up on by the other party or by PT Jalin Pembayaran Nusantara, as the SPP-TDLN operator. (DDTCNews)