The Tax Competency Test (UKP) is a mandatory requirement for tax consultants and taxpayer representatives in Indonesia. This article discusses what the UKP is, who is eligible to take it, and the registration process.
Apa Itu UKP?
Uji Kompetensi Perpajakan (UKP) adalah ujian resmi dari Kementerian Keuangan untuk konsultan pajak dan kuasa wajib pajak. Diselenggarakan oleh BPPK, ujian ini tersedia dalam tiga tingkat: A, B, dan C — boleh dipilih langsung tanpa harus urut dari bawah. Peserta yang lulus mendapat Surat Keterangan Kompetensi (SKK) yang berlaku 3 tahun. Pendaftaran gratis.
Uji Kompetensi Perpajakan (UKP) adalah ujian resmi yang diselenggarakan oleh Badan Pendidikan dan Pelatihan Keuangan (BPPK), Kementerian Keuangan RI, berdasarkan Peraturan Menteri Keuangan Nomor 55 Tahun 2026. Ujian ini wajib diikuti oleh konsultan pajak dan pihak lain yang bertindak sebagai Kuasa Wajib Pajak.
In 2026, the UKP is scheduled to take place over 40 sessions. Official Announcement PENG-7/PP/2026 covers the provisions for Periods 1 through 8, with the exam scheduled for October 2026 and the announcement of results in November 2026. Registration and participation in the UKP are free of charge.
Registration Requirements
Cukup dua syarat:
- WNI (Indonesian Citizen)
- Have an NPWP in the form of a NIK that has been activated as an NPWP in the tax system
Beberapa hal penting yang perlu dipahami sebelum mendaftar UKP:
- Exam Level: Participants may choose UKP Level A, Level B, or Level C—without having to take the exams in sequence (they do not have to start with Level A).
- Certificate of Completion: Participants who pass the course will receive a Certificate of Competency (SKK) corresponding to the level they completed. The SKK is valid for 3 years from the date of issuance.
- Number of Periods: UKP 2026 is planned to consist of 40 periods. This announcement covers Periods 1–8; the schedule for subsequent periods will be announced at klc.kemenkeu.go.id/sertifikasi.
How to Register for the UKP (Step by Step)
1. Go to the official website
Kunjungi klc.kemenkeu.go.id/sertifikasi, klik "Masuk" di pojok kanan atas.
2. Buat akun SSO Kemenkeu
If you don’t have one yet, create a Ministry of Finance SSO account first. Important note:
- A single NIK can only be registered to one account
- Isi data dengan benar karena ini yang akan muncul di ujian dan SKK
- Simpan baik-baik email dan password akun SSO-mu
3. Log in and complete your profile
After logging in, click your profile photo (top right) → Dashboard → Profile → Edit Profile. Upload the following documents:
- A 4x6 photo with a white background in JPG format—showing the face and upper body, wearing neat attire. This photo will be used for verification and the SKK if you are accepted.
- Scan of ID Card (PDF format)
- Scan ijazah terakhir (format PDF)
- Setelah selesai, klik Simpan.
4. Ajukan verifikasi profil
Kalau semua data dan dokumen sudah lengkap, ajukan verifikasi. Pantau hasilnya di laman yang sama
5. Daftar ujian
- Once your profile has been verified:
- Open the Agenda List
- Pilih periode UKP yang ingin diikuti
- Klik "Lihat Detail" → "Daftar Sekarang"
- Check your profile information, check the box to confirm that the information is correct, and continue
6. Safe Exam Browser (SEB) Trial
This is required before you can continue with registration:
- Download dan install SEB versi 1.0.2
- Run the Device Readiness Test using the configuration file provided by the organizing committee
- Setelah selesai, klik "Saya Sudah Selesai"
Pre-Exam Preparation
The exam will be administered online from each participant’s respective location and monitored via AI Proctoring and Zoom. Please have two devices ready:
Perangkat 1 — untuk mengerjakan soal:
Laptop atau notebook (bukan tablet/HP), prosesor minimal Intel i5 Gen 10 / Ryzen 5 3000 series, RAM 8 GB, Windows 10 atau 11, webcam aktif, dan sudah terinstal SEB beserta file konfigurasi dari panitia.
Device 2 — for monitoring via Zoom:
Bisa laptop, HP, atau tablet. Letakkan di posisi serong belakangmu agar layar laptop dan mejamu terlihat oleh pengawas.
Also, make sure you take the exam in a closed room with adequate lighting and a stable internet connection. Technical issues on your end are not grounds for receiving extra time.
Things to Keep in Mind During Exams
- Join the Zoom meeting no later than 30 minutes before the exam begins
- More than 15 minutes late = cannot take the exam
- Your face must always be clearly visible on camera
- Prohibited: communicating with others, opening other apps, having other people in the room
Pelanggaran tata tertib bisa dikenakan sanksi bertahap: mulai dari pemblokiran sementara akun, penghentian akses ujian, hingga pembatalan hasil ujian. Kalau data yang kamu daftarkan terbukti tidak benar, SKK juga otomatis dinyatakan tidak berlaku.
Informasi Lanjut
Materi ujian per tingkat, panduan pendaftaran, dan panduan teknis bisa diakses di: klc.kemenkeu.go.id/sertifikasi/t/bppk-ukp/info
