How to Pass UKP 2026: Choosing Your Level and Preparing for the Tax Competency Test

The Tax Competency Test (Uji Kompetensi Perpajakan, UKP) is a hot topic right now. The Ministry of Finance's training agency, BPPK, opened registration for UKP periods 9–16 from 30 October to 3 November 2026, with exams scheduled for 9–12 November 2026. The test is the official route to a Certificate of Competence (Surat Keterangan Kompetensi, SKK), one of the requirements for a tax consultant licence under MoF Regulation (PMK) No. 55 of 2026.

The good news: registration and the exam are free of charge. Candidates may also go straight to Level A, B or C without taking them in order. This article sums up the rules and a sensible preparation strategy, based on the official provisions announced so far.

What is UKP and what has changed?

UKP is a competency test run by BPPK for prospective tax consultants. It is held under PMK 55 of 2026 on Tax Consultants and Other Parties Acting as Taxpayer Representatives, as the new mechanism replacing the former Tax Consultant Certification Exam (USKP).

Candidates who pass receive an SKK for the level they chose. The SKK is valid for 3 years from its issue date. It can be renewed no earlier than one month before it expires, by passing a refresher exam.

Note that an SKK alone is not enough to practise. For a tax consultant licence, PMK 55/2026 also requires passing a professional exam from a tax consultants' association.

Note: in the UKP context, SKK means Certificate of Competence. This is different from the SKK (Special Power of Attorney) discussed under the tax representation rules in PMK 44/2026.

Who can take UKP?

The requirements are simple. You must be an Indonesian citizen, have an NIK already activated as your tax ID (NPWP), and have a Ministry of Finance Single Sign-On (SSO) account. When registering, you upload a recent photo, a scan of your ID card and a scan of your latest diploma.

Candidates under the old USKP mechanism who have not met its pass requirements may also take UKP. That makes UKP relevant to three groups: tax staff or accountants who want to become licensed consultants, new graduates in taxation, and USKP candidates who want to continue their certification.

One important point: your data must be accurate. If false registration data is found later, the SKK already issued is declared invalid.

Strategy 1: Choose the level that matches the clients you want

Since levels need not be taken in order, choose based on your career plan. Your licence level determines whom you may represent.

If you want to serve MSMEs set up as a PT or CV, Level B is usually the most relevant. Bear in mind that upgrading a licence later requires at least 1 year of practice for one level, or 2 years for two levels, plus a matching SKK.

Strategy 2: Prepare your devices and room well in advance

UKP is held online using a Computer Assisted Test (CAT) system, AI proctoring and live supervision via Zoom. Device or network problems do not earn extra time, so technical preparation matters as much as the material.

• A laptop or notebook with at least an Intel Core i5 10th gen or Ryzen 5 3000-series processor, 8 GB RAM, Windows and a webcam.
• A second device (laptop, phone or tablet) for the Zoom supervision.
• Safe Exam Browser (SEB) version 1.0.2, then run the device readiness test with the configuration file provided.
• A closed, quiet, well-lit room and a stable internet connection.

Strategy 3: Practise calculating in Excel, not on a calculator

Calculators are not allowed during the exam. Instead, the CAT system provides an Excel tab. So practise calculation questions, such as Article 21 income tax, corporate income tax or fiscal reconciliation, directly in Excel to get comfortable with basic formulas.

Strategy 4: Know the timing rules

The exam takes about 3–3.5 hours in a single day, with a pass mark of 60 out of 100. Join the Zoom room at least 30 minutes before the start. Arriving up to 15 minutes late is tolerated without extra time; any later and you cannot sit the exam.

UKP schedule, periods 9–16 (2026)

Results for these periods are scheduled for 26 November 2026, with SKKs issued on 3 December 2026. BPPK plans 40 UKP periods throughout 2026, so if you miss this round, watch the Ministry of Finance certification portal for the next one.

Steps you can take

1. Create a Ministry of Finance SSO account on the certification portal. Each NIK can have only one account.
2. Complete your profile before registration opens: a recent photo, a scan of your ID card and of your latest diploma, then submit it for verification.
3. Choose your level based on the type of clients you want to serve.
4. Test your devices with SEB 1.0.2 and prepare a second device for Zoom.
5. Practise calculation questions in Excel for the level you chose.
6. Keep your exam card, which shows the schedule and exam room link, and follow the official channels for schedule changes.

For business owners: when appointing a tax consultant as your representative, check that their licence is current and its level fits your business, for example at least Level B for a PT or CV.

This article summarises the UKP rules under MoF Regulation No. 55 of 2026 and BPPK announcements for general information purposes and is not legal or tax advice for a specific case. Schedules and rules may change; always check the official announcements on the Ministry of Finance certification portal.