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Free Practice Questions for USKP Tingkat B

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Key Facts: USKP Tingkat B Exam

5

Subject papers at Tingkat B

PENG-11/KP3SKP/VII/2026

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-11/KP3SKP/VII/2026

USKP Tingkat B has five free multiple-choice subject papers of 40 questions each, lasting 1.5 to 2 hours, with a pass mark of 60 per subject. Candidates need a Tingkat A certificate and an S-1 or D-IV degree. These 100 free questions are an independent English-language MCQ study adaptation.

Sample USKP Tingkat B Practice Questions

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

1Under Article 29(2) of the General Tax Provisions Law (UU KUP), what must a tax auditor have and show to the taxpayer when conducting an audit?
A.An auditor identity card and the audit instruction letter (Surat Perintah Pemeriksaan)
B.The notice of audit results (SPHP) and the list of findings
C.A tax collection letter (STP) and a distress warrant (Surat Paksa)
D.An underpayment assessment (SKPKB) signed by the regional office head
Explanation: Article 29(2) of UU KUP requires tax auditors to carry an auditor identity card and an audit instruction letter, and to show them to the taxpayer being audited. The SPHP comes at the end of audit testing, and STPs, distress warrants and SKPKBs are issued after tax has been determined.
2A company receives a notice of audit results (SPHP) and a list of findings. Under PMK 15 of 2025, within what period must it give a written response?
A.Within 3 working days, with no extension
B.Within 7 working days, extendable by 3 working days
C.Within 5 working days of receiving the SPHP
D.Within 1 month, matching the payment period for assessments
Explanation: PMK 15 of 2025, which replaced PMK 17/PMK.03/2013, shortened the period for a written response to the SPHP and list of findings to 5 working days from receipt. If no response is given in time, the auditor records this in minutes (berita acara) and the audit continues.
3During a tax audit, a company and the auditors still disagree about the legal basis of a correction before the closing conference. Under PMK 15 of 2025, what can the company request?
A.An injunction from the Tax Court
B.A judicial review (peninjauan kembali) at the Supreme Court
C.A ruling from a tax consultant association's ethics committee
D.A discussion with the audit quality assurance team (Tim Quality Assurance Pemeriksaan)
Explanation: Before the closing conference, a taxpayer may ask for a discussion with the audit quality assurance team when disagreements about the legal basis of corrections remain. The Tax Court and the Supreme Court deal with disputes only after formal decisions have been issued.
4Under Law No. 19 of 1997 on Tax Collection by Warrant, as amended by Law No. 19 of 2000 (UU PPSP), how long can a travel ban (pencegahan) imposed on a tax debtor last?
A.Up to 30 days, with no extension
B.Up to 6 months, extendable once for at most a further 6 months
C.Until the tax debt is paid, with no time limit
D.Up to 2 years, extendable for another 2 years
Explanation: A travel ban is a collection measure for tax debtors with large debts whose good faith in paying is doubtful. It lasts for up to 6 months and can be extended for no more than a further 6 months, and it ends earlier if the tax debt and collection costs are paid.
5Under PMK 15 of 2025, what are the maximum testing periods for a complete audit (pemeriksaan lengkap) and a focused audit (pemeriksaan terfokus)?
A.6 months for a field audit and 4 months for an office audit
B.12 months for both types
C.5 months for a complete audit and 3 months for a focused audit
D.3 months for a complete audit and 1 month for a focused audit
Explanation: PMK 15 of 2025 classifies audits as complete, focused or specific. Testing may last up to 5 months in a complete audit and up to 3 months in a focused audit, followed by the closing conference and reporting. A specific audit, which tests particular items, is shorter.
6PT Rimba did not file its annual income tax return even after receiving a warning letter (Surat Teguran). An audit leads to an SKPKB. Under Article 13(3) of UU KUP, as amended by UU HPP, what sanction is added to the underpaid tax?
A.An increase (kenaikan) of 75% of the underpaid tax
B.Interest at the reference rate plus 15%, divided by 12
C.An increase of 200% of the underpaid tax
D.Only a Rp1,000,000 late filing fine
Explanation: Article 13(3) adds a 75% increase to underpaid tax in an SKPKB issued because a return was not filed within the time set in a warning letter, because required books or records were not kept or shown, or in certain PPN cases. UU HPP set a single 75% rate for these cases.
7During a preliminary evidence audit (pemeriksaan bukti permulaan), before an investigation starts, a company voluntarily discloses that its return was incorrect. Under Article 8(3) and (3a) of UU KUP, as amended by UU HPP, what must it pay?
A.Only the underpaid tax, with no sanction
B.The underpaid tax plus a 150% fine
C.The underpaid tax plus interest at the reference rate plus 5%
D.The underpaid tax plus a fine of 100% of the underpaid tax
Explanation: A taxpayer can disclose incorrect actions in a written statement during a preliminary evidence audit, provided an investigation has not been notified. The underpaid tax must be paid together with a fine of 100% of that amount. UU HPP reduced this fine from 150%.
8Under Article 80(1) of Law No. 14 of 2002 on the Tax Court, which of these is a possible Tax Court ruling on an appeal?
A.Ordering the taxpayer's directors to be detained
B.Increasing the tax that must be paid (menambah pajak yang harus dibayar)
C.Sending the case back to the tax office for a new audit
D.Revoking the taxpayer's business licence
Explanation: A Tax Court ruling may reject the appeal, grant it in part or in full, increase the tax payable, declare it inadmissible, correct clerical or calculation errors, or annul the decision. An appeal can therefore end with more tax payable than in the objection decision.
9PT Borneo paid Rp200,000,000 of a Rp700,000,000 SKPKB before objecting. The objection was rejected, and PT Borneo appealed. The Tax Court partly granted the appeal and set the tax due at Rp500,000,000. Under Article 27(5d) of UU KUP, as amended by UU HPP, what fine applies?
A.Rp90,000,000
B.Rp180,000,000
C.Rp300,000,000
D.Rp150,000,000
Explanation: The appeal fine is 60% of the tax under the Tax Court ruling less tax paid before objecting: 60% × (500,000,000 − 200,000,000) = Rp180,000,000. The 30% objection fine is not imposed because the taxpayer appealed.
10Under Article 81 of Law No. 14 of 2002, within what periods must the Tax Court decide an appeal and a lawsuit (gugatan) under ordinary examination?
A.An appeal within 12 months and a lawsuit within 6 months of receiving the letter
B.Both within 3 months
C.An appeal within 6 months and a lawsuit within 12 months
D.Both within 24 months
Explanation: Under ordinary examination, the Tax Court decides an appeal within 12 months and a lawsuit within 6 months of receiving the appeal or lawsuit letter. In special cases these periods can be extended by up to 3 months.

About the USKP Tingkat B Exam

USKP Tingkat B is the second level of Indonesia's tax consultant certification exam, run by the Panitia Penyelenggara Sertifikasi Konsultan Pajak formed by the Minister of Finance. Its five subjects cover corporate income tax, general tax procedures and the Tax Court, withholding taxes, PPN and tax accounting. Candidates need a Tingkat A certificate, and passing Tingkat B is required before sitting Tingkat C. 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

Five separate multiple-choice subject papers of 40 questions each: PPh Badan and SPT PPh Badan (2 hours), KUP, PPSP and PP (1.5 hours), PPh Pot/Put (2 hours), PPN and SPT PPN (1.5 hours) and Akuntansi Perpajakan (2 hours). A score of at least 60 passes a subject. Candidates who pass some subjects resit only the rest in later periods.

Time Limit

1.5 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

Audit documents, SPHP responses and audit types under PMK 15 of 2025, quality assurance discussions, interest and increase sanctions, preliminary evidence disclosures, Tax Court rulings and time limits, immediate collection, collection limitation, personal liability, judicial review, interest compensation, Article 36 remedies and stopping investigations.

22 of 100 questions

PPh Badan dan SPT PPh Badan

Non-deductible costs, benefits in kind and company cars, depreciation and amortisation, Article 31E, fiscal reconciliation, super deductions and tax allowances, filing deadlines and extensions, listed company rates, installments, donations and zakat, thin capitalisation and foreign dividends.

22 of 100 questions

PPh Pemotongan/Pemungutan

PPh 15 shipping, PPh 21 for commissioners and civil servants, PPh 22 collectors, PPh 23 timing and exclusions, PPh 26 on employees, insurance premiums, share sales, gross-ups and branch profits, construction and rental final taxes, the MSME final tax, cooperative interest and old-age savings.

17 of 100 questions

PPN dan SPT PPN

Luxury goods rates, exports of services, returns, proportional crediting, sales of business assets, imported services, consignment, export documents, refunds, progress payment invoices, pre-registration input tax, state-owned enterprise collectors, discounts, bad debts, facilities and dissolution.

22 of 100 questions

Akuntansi Perpajakan

Fiscal reconciliation, inventory, bad debts, foreign exchange, fiscal and accounting revaluations, leasing, final-taxed income, asset disposals, and current and deferred tax under PSAK 212.

Preparing for the USKP Tingkat B Exam

What You Need to Know

  • Passing score: 60 per subject
  • Assessment: Five separate multiple-choice subject papers of 40 questions each: PPh Badan and SPT PPh Badan (2 hours), KUP, PPSP and PP (1.5 hours), PPh Pot/Put (2 hours), PPN and SPT PPN (1.5 hours) and Akuntansi Perpajakan (2 hours). A score of at least 60 passes a subject. Candidates who pass some subjects resit only the rest in later periods.
  • Time limit: 1.5 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 B: Suggested Study Strategy

1Pace each paper: 40 questions in 1.5 or 2 hours leaves about 2 to 3 minutes per question, so practise Article 31E, reconciliation and deferred tax calculations under time pressure.
2Learn the audit changes in PMK 15 of 2025, including the 5-working-day SPHP response and the complete, focused and specific audit types.
3For withholding, first match each payment to the right regime (PPh 15, 21, 22, 23, 26 or final Article 4(2)), then apply the rate and tax base.
4Use the renumbered PSAK standards, such as PSAK 212 for income taxes, and practise telling temporary differences from permanent ones.

Frequently Asked Questions

What is USKP Tingkat B?

It is the second level of Indonesia's tax consultant certification exam. It follows Tingkat A and must be passed before a candidate can sit Tingkat C.

What is the exam format and pass mark?

There are five separate subject papers, each with 40 multiple-choice questions worth 2.5 points apiece, lasting 1.5 or 2 hours. The pass mark is 60 in each subject.

How much does USKP Tingkat B cost?

Nothing. The 2026 KP3SKP announcements state that the exam is free.

Who can register for USKP Tingkat B?

Candidates need a Tingkat A tax consultant certificate, an S-1 or 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 the 2026 periods were for repeat candidates.

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.