BPPK Trials Tax Competency Exam, Prepare for a Comprehensive Exam
JAKARTA, DDTCNews - The Financial Education and Training Agency (Badan Pendidikan dan Pelatihan Keuangan/BPPK in Indonesian) will hold a dummy tax competency exam (ujian kompetensi perpajakan/UKP in Indonesian) on 12 October 2026. This topic is among the reviews featured in national media today, Thursday (8/10/2026).
The dummy exam forms part of the preparations for implementing the new UKP scheme, which will henceforth be conducted comprehensively rather than on a subject-by-subject basis.
The dummy UKP is intended to ensure the readiness of devices, internet connectivity and the technical aspects of the examination. Separately, participants need to prepare for changes to the examination scheme, including the scope of subject matter to be tested according to the UKP level selected.
"In the context of ensuring device readiness, internet connectivity and the technical aspects of the examination, a dummy UKP will be conducted before the actual UKP," wrote BPPK via the Uji Kompetensi Perpajakan WhatsApp channel.
Participants wishing to take part in the dummy UKP are advised to promptly create a Single Sign-On (SSO) account and complete their participant profile. This step must be completed for participants to register for the dummy UKP.
Registration for the dummy UKP is open from today, 7 October until 8 October 2026 at 17.00 WIB. Participants are therefore encouraged to register their SSO account before the registration period closes.
Participants may register for an SSO account via the registration page at klc.kemenkeu.go.id/sertifikasi/p/DummyUKP. Participants may also view the registration procedure for the dummy UKP and examination instructions at: t.kemenkeu.go.id/InfoUKP.
During the dummy UKP, BPPK advises participants to use the same device and internet connection they intend to use for the actual UKP. This is to ensure that the device meets the specified requirements and has a stable internet connection.
Participants already registered for the tax consultant certification examination (ujian sertifikasi konsultan pajak/USKP in Indonesian) Period III/2026 are not eligible to participate in the dummy UKP, as 1 registration account (SSO) may only be used to register for 1 active activity at a time.
In addition to this news, there is a review of the regulations governing providers of digital franked stamp printers. There is also a discussion on the Single Data Law, which is being used as the basis for fiscal policy.
Below is a full review of the tax articles.
Examination No Longer Tiered
Although the competency examination material remains divided into Levels A, B and C, participants are no longer required to sit the examinations in sequential order.
Suyuti, Head of the Professional Certification Working Team at the BPPK Centre for Development of Tax Functional Officers (Pusbin JFPM), said participants may sit the competency examination directly at the level of their choosing, according to their competency. As a consequence, participants who opt directly for Level B will be examined on materials from both Level A and Level B.
Under this scheme, participants who proceed directly to Level C are also 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. (DDTCNews)
DGT Regulates Digital Franked Stamp Printer Providers
The Directorate General of Taxes (DGT) has issued the Director General of Taxes Regulation Number PER-11/PJ/2026, governing providers of digital franked stamp (meterai teraan digital/MTD in Indonesian) printers. PER-11/PJ/2026 has been issued as a follow-up to the use of MTD, regulated under MoF Reg. 78/2024.
PER-11/PJ/2026 has been in effect since 22 September 2026. DGT Director of Tax Dissemination, Service and Public Relations Inge Diana Rismawanti said the issuance of this regulation constitutes an important element in the implementation of stamp duty payments using MTD.
"Through this regulation, providers, devices and the supervision thereof are clearly governed for the implementation to comply with the applicable provisions," she remarked. (DDTCNews, Kontan, Bisnis Indonesia)
Plans to Raise Personal Tax Relief Threshold Under Discussion
The Ministry of Finance (MoF) is still deliberating plans to raise the personal tax relief (penghasilan tidak kena pajak/PTKP in Indonesian) threshold.
Noor Faisal Achmad, Director of Economic Stabilisation Strategy at DJSEF, said his office is still coordinating with Director General of Taxes Bimo Wijayanto on a number of tax policy issues, including the possibility of amending the personal tax relief threshold.
"The government is trying to assess the situation, and there may be several matters being discussed with the Coordinating Ministry and others," he said. (Kontan)
Single Data Law to Serve as Basis for Fiscal Policy
The House of Representatives has officially enacted the Single Data Indonesia Draft Law into a law through a plenary session.
Deputy Chairperson of the House Legislation Body (Badan Legislasi/Baleg in Indonesian), Sturman Panjaitan, said this new law will serve as the foundation for the preparation of the national basic data (data dasar nasional/DDN in Indonesian). The DDN in question will be used as a reference for fiscal policy, construction, social assistance distribution and various national strategic needs.
"The DDN is controlled by the state as the primary reference for development planning, fiscal policy and budgeting, social assistance distribution and national strategic needs," said Sturman. (DDTCNews)
With GMT, Government Reviews Tax Incentives to Attract Investors
The government continues to target foreign investment to drive the industrial development of high-value-added industries and accelerate the downstream processing programme.
Secretary of the Coordinating Ministry for Economic Affairs Susiwijono said the government needs to prepare competitive fiscal incentives to attract investors. However, the design of such incentives must also take into account developments in global tax regulations, including the implementation of the global minimum tax (GMT).
"The government is continuously strengthening investment competitiveness through a review of various fiscal incentive schemes," he said. (DDTCNews)
DGT: Gijzeling for Tax Collection Cannot Be Applied Arbitrarily
The DGT has affirmed that gijzeling in the context of tax collection does not constitute a criminal penalty. DGT Senior Tax Instructor, Timon Pieter, said gijzeling is one component of a series of tax collection measures that may only be applied against a tax bearer that fulfils certain requirements.
Timon explained that gijzeling cannot be applied against every tax bearer who has a tax liability. MoF Reg. 61/2023 stipulates that 2 conditions must be fulfilled cumulatively, namely that the tax bearer has a tax liability of a minimum of IDR100 million and that their good faith in settling the tax liability is doubtful.
Further, the DGT must also apply for a licence to the Minister of Finance before conducting gijzeling. The application must include the identity of the tax bearer, the amount of the tax liability, the series of collection measures already undertaken and a description of the indications that the tax bearer's good faith is doubtful. (DDTCNews) (dik)