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Free Practice Questions for USKP Tingkat A

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Key Facts: USKP Tingkat A Exam

6

Subject papers at Tingkat A

KP3SKP announcements

40

Multiple-choice questions per subject

USKP 2026 participant guide

60

Minimum passing score per subject

USKP 2026 participant guide

Rp0

Registration and exam fee

PENG-09/KP3SKP/VII/2026

USKP Tingkat A has six free multiple-choice subject papers of 40 questions each, lasting 1 to 2 hours, with a pass mark of 60 per subject. Candidates need a D-III accounting or taxation diploma or an S-1/D-IV degree. These 100 free questions are an independent English-language MCQ study adaptation.

Sample USKP Tingkat A Practice Questions

Try these sample questions to review concepts for the USKP Tingkat A exam. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.

1Under Article 2(1a) of the General Tax Provisions Law (UU KUP), as amended by UU HPP, how does the tax ID work for resident individual taxpayers?
A.The 16-digit population identity number (NIK) is used as the NPWP
B.Individuals receive a separate 16-digit tax number unrelated to their NIK
C.The 15-digit NPWP remains the only tax ID, with the NIK used only for identity checks
D.Individuals with income below PTKP never need to register
Explanation: UU HPP made the NIK function as the NPWP for resident individuals, and the 16-digit format has been fully applied in tax administration since mid-2024. Registration obligations still depend on meeting the subjective and objective requirements.
2Under Article 3(3) of UU KUP, what is the deadline for an individual taxpayer to file the annual income tax return for a calendar tax year?
A.The end of February
B.31 March, 3 months after the tax year ends
C.30 April, 4 months after the tax year ends
D.30 June
Explanation: Individuals must file the annual income tax return no later than 3 months after the end of the tax year, which is 31 March for a calendar year. Corporate taxpayers have 4 months.
3Under Article 7(1) of UU KUP, what fine applies when an individual files the annual income tax return late?
A.Rp50,000
B.Rp500,000
C.Rp100,000
D.Rp1,000,000
Explanation: Article 7(1) imposes a fine of Rp100,000 for a late individual annual income tax return, Rp1,000,000 for a late corporate annual return, Rp500,000 for a late periodic VAT return and Rp100,000 for other late periodic returns.
4Under Article 13(1) of UU KUP, within what period may the Director General of Taxes issue an underpayment assessment (SKPKB)?
A.3 years after the tax became due or the tax period or year ended
B.10 years after the tax became due or the tax period or year ended
C.7 years after the tax became due or the tax period or year ended
D.5 years after the tax became due or the tax period or year ended
Explanation: The Director General of Taxes may issue an SKPKB within 5 years after the tax became due or after the end of the tax period, part of a tax year or tax year.
5A taxpayer receives an SKPKB dated 15 April 2026. Under Article 25 of UU KUP, when must an objection be filed, and what payment condition applies?
A.Within 3 months of the SKPKB being sent, after paying at least the amount agreed at the audit closing conference
B.Within 1 month, after paying the whole assessment
C.Within 6 months of the closing conference, with no payment required
D.Within 14 working days, with a bank guarantee
Explanation: An objection must be filed in Indonesian within 3 months of the date the assessment was sent, stating the amount the taxpayer believes is due. Before filing, the taxpayer must pay at least the amount agreed in the audit closing conference.
6Under Article 26(1) of UU KUP, within what period must the Director General of Taxes decide an objection?
A.6 months from receipt
B.12 months from receipt
C.18 months from receipt
D.24 months from receipt
Explanation: A decision on an objection must be issued within 12 months of the date the objection is received. If no decision is issued in that time, the objection is deemed granted.
7If an objection is rejected or only partly granted, what penalty applies under Article 25(9) of UU KUP as amended by UU HPP?
A.100% of the tax still unpaid
B.50% of the tax still unpaid
C.30% of the tax still unpaid
D.10% of the tax still unpaid
Explanation: The penalty is 30% of the tax due under the objection decision less the tax paid before the objection; UU HPP reduced it from 50%. It does not apply if the taxpayer appeals, because the appeal rules then apply.
8Under the Tax Court Law and Article 27 of UU KUP as amended by UU HPP, what is the deadline for appealing an objection decision, and what penalty applies if the appeal is rejected?
A.30 days; 100% penalty
B.6 months; 30% penalty
C.3 months; 60% penalty
D.12 months; no penalty
Explanation: An appeal must be filed with the Tax Court within 3 months of receiving the objection decision. If it is rejected or only partly granted, the penalty is 60% of the tax due under the decision less tax paid before the objection; UU HPP reduced it from 100%.
9Under Law No. 19 of 1997 as amended by Law No. 19 of 2000 (UU PPSP), when can a warning letter (Surat Teguran) be issued for unpaid tax shown in an SKPKB or STP?
A.On the due date itself
B.7 days after the payment due date has passed without payment
C.21 days after the payment due date
D.30 days after the payment due date
Explanation: Collection begins with a warning letter issued 7 days after the payment due date, generally 1 month after the SKPKB or STP is issued, if the tax remains unpaid.
10Under UU PPSP, when can a distress warrant (Surat Paksa) be issued after a warning letter, and how long does the taxpayer have to pay after it is served before seizure?
A.After 30 days; 14 days
B.After 7 days; 7 days
C.After 14 days; 24 hours
D.After 21 days; 2 × 24 hours
Explanation: A distress warrant is issued if the tax is still unpaid 21 days after the warning letter. Once it is served, the taxpayer has 2 × 24 hours to pay before a seizure order is carried out.

About the USKP Tingkat A Exam

USKP Tingkat A is the first level of Indonesia's tax consultant certification exam, run by the Panitia Penyelenggara Sertifikasi Konsultan Pajak formed by the Minister of Finance. Its six subjects cover individual income tax, general tax procedures and collection, withholding taxes, PPN, PBB P5L and stamp duty, and professional ethics. The Tingkat A certificate shows competence to serve individual taxpayers, other than those domiciled in tax treaty countries, and is required before sitting Tingkat B. This free bank is an independent English-language MCQ study adaptation, not an official translation or simulation of the Indonesian exam.

Exam sponsor: Panitia Penyelenggara Sertifikasi Konsultan Pajak (PPSKP), through its Executive Committee (KP3SKP). The requirements and fees below concern the certification or admission exam, separate from our free practice resources.

Assessment

Six separate multiple-choice subject papers of 40 questions each: PPh OP and SPT PPh OP (2 hours), KUP, PPSP and PP (1.5 hours), PPh Pot/Put (2 hours), PPN and SPT PPN (1.5 hours), PBB P5L and Bea Meterai (1.5 hours) and Kode Etik Profesi (1 hour). A score of at least 60 passes a subject. Candidates who pass some subjects resit only the rest in later periods.

Time Limit

1 to 2 hours per subject

Passing Score

60 per subject

Exam / Certification Fees

Free

Exam sponsor website

Fees, eligibility, and exam policies can change. Confirm them with the exam sponsor before applying or paying.

Our practice resources: topics covered

We aim to reflect publicly available exam outlines and topic information in our study resources. Coverage, format, and difficulty may differ from the actual exam, and we cannot guarantee that every detail is accurate or current. Confirm exam requirements, fees, and policies with the official exam sponsor.

17 of 100 questions

KUP, PPSP dan Pengadilan Pajak

Tax ID, filing deadlines and fines, assessments and limitation periods, objections, appeals and penalties, Surat Teguran, Surat Paksa, seizure, auction and hostage-taking, lawsuits, corrections, STP and SKPKBT.

20 of 100 questions

PPh Orang Pribadi dan SPT PPh OP

Article 17 rates and PTKP, the MSME final tax, calculation norms, separate spousal taxation, the Coretax annual return, non-taxable income, deductions, depreciation, loss carry-forward, severance, dividends and gifts.

20 of 100 questions

PPh Pemotongan/Pemungutan

PPh 21 TER categories and calculations, December reconciliation, non-employees and daily workers, PPh 22 on government purchases and imports, PPh 23 and 26, and final taxes on construction, rent, deposits, bonds, share sales and prizes.

18 of 100 questions

PPN dan SPT PPN

PPN rates and base, PKP registration, non-taxable goods, input tax crediting restrictions and timing, PPnBM, exports, invoices, self-construction (KMS), free gifts, treasurer collectors, return deadlines, preliminary refunds and PMSE.

15 of 100 questions

PBB P5L dan Bea Meterai

Central PBB sectors, NJOP and NJKP calculations, SPOP, SPPT and objections, and stamp duty rates, thresholds, timing, liable parties, exemptions, e-meterai and subsequent stamping.

10 of 100 questions

Kode Etik Profesi

Duties, services, conflicts of interest, association membership, annual and PPL reports and sanctions under PMK 55 of 2026, plus confidentiality, engagement terms and powers of attorney, advertising and relations with colleagues.

Preparing for the USKP Tingkat A Exam

What You Need to Know

  • Passing score: 60 per subject
  • Assessment: Six separate multiple-choice subject papers of 40 questions each: PPh OP and SPT PPh OP (2 hours), KUP, PPSP and PP (1.5 hours), PPh Pot/Put (2 hours), PPN and SPT PPN (1.5 hours), PBB P5L and Bea Meterai (1.5 hours) and Kode Etik Profesi (1 hour). A score of at least 60 passes a subject. Candidates who pass some subjects resit only the rest in later periods.
  • Time limit: 1 to 2 hours per subject
  • Exam / certification fees: Free Official sources

Using Our Practice Resources

  • Work through all 100 available questions
  • Review every answer and explanation
  • Track weak areas and revisit them
  • Use our AI tutor for tough concepts

USKP Tingkat A: Suggested Study Strategy

1Pace each paper: 40 questions in 1 to 2 hours means 1.5 to 3 minutes per question, so practise the long PPh OP and Pot/Put calculations under time pressure.
2Use current rules: PPN at 12% on an 11/12 base for ordinary goods, TER for monthly PPh 21, UU HPP objection and appeal penalties, and the single Coretax annual return for individuals.
3For PBB P5L, practise the NJOP − NJOPTKP → NJKP → 0.5% sequence, and for stamp duty remember the Rp10,000 rate and Rp5,000,000 threshold.
4Revise the collection timeline under UU PPSP (Surat Teguran, Surat Paksa, seizure and auction), which often appears as sequence questions.
5For ethics, learn the PMK 55 of 2026 duties, reporting deadlines and sanctions alongside general principles such as confidentiality and independence.

Frequently Asked Questions

What is USKP Tingkat A?

It is the first level of Indonesia's tax consultant certification exam. Passing it earns the Tingkat A tax consultant certificate, which is needed to sit Tingkat B and supports a practice licence for serving individual taxpayers.

What is the exam format and pass mark?

There are six separate subject papers, each with 40 multiple-choice questions worth 2.5 points apiece, lasting between 1 and 2 hours. The pass mark is 60 in each subject.

How much does USKP Tingkat A cost?

Nothing. The 2026 KP3SKP announcements state that the exam is free, with no registration or exam fee.

Who can register for USKP Tingkat A?

Candidates need a D-III diploma in accounting or taxation, or an S-1/D-IV degree in any field from an accredited institution or official college, an Indonesian identity card and a stamped participant statement. Check each period's announcement, as some periods are for repeat candidates only.

How does PMK 55 of 2026 affect tax consultants?

PMK 55 of 2026, in force from 24 August 2026, replaced PMK 111/PMK.03/2014 on tax consultants. It sets out licence requirements, competency certificates, duties, reporting obligations and sanctions. Check KP3SKP and Ministry of Finance announcements for how certification will work under the new rules.

Are these official USKP exam questions?

No. This is independent English-language multiple-choice practice by OpenExamPrep. It is not an official translation of PPSKP materials, does not simulate the Indonesian exam, and is not affiliated with or endorsed by PPSKP, the Ministry of Finance or any tax consultant association.