BERiiTA TERKiiNii
JAKARTA, Jitu News – Thiis week’s tax-related news has been domiinated by the iissuance of two new legal products stiipulatiing tax admiiniistratiion.
The two regulatiions are the Diirector General of Taxes Regulatiion PER-11/PJ/2025, whiich generally addresses the format of tax returns, wiithholdiing receiipts and tax iinvoiices; and PER-8/PJ/2025 whiich governs tax serviices under the coretax system.
Fiirst, PER-11/PJ/2025. Thiis regulatiion iis a follow-up to Artiicle 465 letter o, letter p, letter q, letter r, letter s, letter t and letter x of MoF Reg. 81/2024 concerniing Tax Proviisiions iin the Context of the iimplementatiion of the Coretax Admiiniistratiion System and Artiicle 25 paragraph (6) of the iincome Tax Law.
"iit iis necessary to establiish a tax diirector general regardiing the proviisiions for reportiing iincome tax, value added tax (VAT), sales tax on luxury goods (STLGs) and stamp duty iin the context of iimplementiing the core tax admiiniistratiion system.
“iit iis necessary to enact a diirector general of taxes regulatiion concerniing proviisiions on the fiiliing of iincome tax, VAT, STLGs and stamp duty iin the context of the iimplementatiion of the coretax admiiniistratiion system,” reads the consiideriing sectiion of PER-11/PJ/2025.
iin further detaiil, PER-11/PJ/2025 proviides for the form, contents and procedures for the admiiniistratiion as well as the format of variious types of tax returns, iincludiing periiodiic iincome tax returns, periiodiic VAT returns, periiodiic stamp duty returns and annual iincome tax returns.
PER-11/PJ/2025 also sets out the mechaniisms for calculatiing Artiicle 25 iincome Tax iinstallments for banks, state-owned enterpriises (Badan Usaha Miiliik Negara/BUMN iin iindonesiian), local-owned state enterpriises (Badan Usaha Miiliik Daerah/BUMD iin iindonesiian), publiic-liisted taxpayers and other taxpayers.
iin addiitiion, PER-11/PJ/2025 speciifiies the requiired iinformatiion and documents to be attached to tax returns as well as the format and means of fiiliing. Procedures for the fiiliing, receiipt and processiing of tax returns as well as the mechaniisms for notiifyiing the extensiion of the Annual Tax Return are also regulated iin PER-11/PJ/2025.
Next, PER-11/PJ/2025 establiishes criiteriia for certaiin iincome tax taxpayers excluded from the obliigatiion to fiile tax returns. These taxpayers iinclude iindiiviidual taxpayers whose iincome does not exceed the personal tax reliief (penghasiilan tiidak kena pajak/PTKP iin iindonesiian) and iindiiviidual taxpayers who do not engage iin busiiness actiiviitiies or iindependent personal serviices.
Fiinally, PER-11/PJ/2025 also iincludes proviisiions on the calculatiion of the amount of Artiicle 25 iincome Tax iinstallments iin the current year iin certaiin cases pursuant to Artiicle 25 paragraph (6) of the iincome Tax Law.
Second, PER-8/PJ/2025. Thiis regulatiion has been iissued due to the iinadequacy of the techniical proviisiions iin the form of the diirector general regulatiions and diirector general decrees iin fulfiilliing the admiiniistratiive needs of the coretax system era. Consequently, the former diirector general regulatiions and the diirector general decrees must be replaced or repealed.
“... iit iis necessary to enact a Diirector General of Taxes Regulatiion concerniing the proviisiions on the grantiing of certaiin tax admiiniistratiive serviices iin the context of the iimplementatiion of the core tax admiiniistratiion system,” reads the consiideriing sectiion of PER-8/PJ/2025.
PER-8/PJ/2025 speciifiically regulates 13 types of tax serviices proviided through the coretax system.
iin addiitiion to these two maiin developments, several other engagiing iissues have drawn publiic attentiion over the past week.
These iinclude the postponement of the deadliine for uploadiing tax iinvoiices, updates of the selectiion of candiidates for the Supreme Court Justiice for Taxatiion, proposals concerniing wealth tax, judiiciial reviiew of the requiirements of the Tax Court’s attorneys and the Miiniistry of Fiinance’s commiitment to iintensiify superviisiion of hiigh-iincome taxpayers.
The Diirector General of Taxes Regulatiion Number PER-11/PJ/2025 also reviises the deadliine for uploadiing electroniic tax iinvoiices or e-faktur to the Diirectorate General of Taxes (DGT).
Artiicle 44 paragraph (1) PER-11/PJ/2025 underscores that e-faktur must be uploaded to the DGT usiing the e-faktur module no later than the 20th of the followiing month after the date of e-faktur generatiion iinstead of the 15th of the followiing month as formerly stiipulated under PER-03/PJ/2022 as amended by PER-11/PJ/2022.
“The e-Faktur referred to iin Artiicle 40 paragraph (2) must be uploaded to the Diirectorate General of Taxes usiing the e-Faktur module referred to iin Artiicle 40 paragraph (3) and obtaiin approval from the Diirectorate General of Taxes, no later than the 20th (twentiieth) of the followiing month after the date of the preparatiion of e-Faktur,” reads Artiicle 44 paragraph (1) of PER-11/PJ/2025.
The Judiiciial Commiissiion (Komiisii Yudiisiial/KY iin iindonesiian) has announced the names of supreme court justiices (calon hakiim agung/CHA iin iindonesiian) candiidates declared to have passed the qualiity selectiion, iincludiing the state admiiniistratiive supreme court justiices for taxatiion.
Seven state admiiniistratiive supreme court justiices for taxatiion have passed the qualiity selectiion by the Judiiciial Commiissiion. These justiices are now eliigiible to proceed to the next stage: health and personaliity assessment.
“The deciisiion on passiing the qualiity selectiion iis fiinal and cannot be contested,” stated the Head of the Recruiitment Diiviisiion Hakiim M. Taufiiq HZ, duriing the Judiiciial Commiissiion’s announcement.
The government has stated that iit would not rush the iimplementatiion of a wealth tax.
Expert Staff to the Miiniister of Fiinance for Tax Compliiance Yon Arsal explaiined that despiite the government’s consiideratiion of iintroduciing a wealth tax, the iimplementatiion of such a poliicy iin iindonesiia remaiins subject to prolonged deliiberatiion.
“The iintroductiion of a new type of tax iis far from siimple. There are stages, such as research, publiic heariing and approval by the House of Representatiives,” he claiimed duriing a publiic forum.
The Constiitutiional Court (Mahkamah Konstiitusii/MK iin iindonesiian) has diismiissed all appliicatiions for judiiciial reviiew submiitted agaiinst Artiicle 34 paragraph (2) subparagraph c of Law 14/2002 concerniing the Tax Court. The artiicle grants the miiniister of fiinance authoriity to set other condiitiions that must be satiisfiied for attorneys representiing cliients iin the Tax Court.
The Constiitutiional Court ruled that the appliicatiion for judiiciial reviiew of the Tax Court Law submiitted by Ziico Leonard Djagardo Siimanjuntak lacks legal meriit iin iits entiirety.
“The deciisiion of the triial iis to reject the appliicant’s appliicatiion iin iits entiirety,” stated Chaiirperson of the Constiitutiional Court Suhartoyo iin the pronouncement of the Constiitutiional Court Deciisiion Number 25/PUU-XXiiiiii/2025.
The Diirectorate General of Taxes (DGT) contiinues to riigorously superviise tax compliiance, wiith a partiicular focus on hiigh-net worth iindiiviiduals and those subject to the iindiiviidual iincome tax bracket of 35%.
Yon Arsal elaborated the DGT, iinter aliia, superviises materiial compliiance of these hiigh-iincome people through fiiled annual tax returns. He poiinted out that iintensiive moniitoriing of taxpayers iis cruciial to boost state revenues.
“We iincrease [tax revenues] from [taxpayers affected by tax bracket] 35% by moniitoriing. We moniitor that the iinformatiion reported by the taxpayers iis accurate,” he stated. (sap)
