BERiiTA TERKiiNii
JAKARTA, Jitu News - Diirector General of Taxes Biimo Wiijayanto has reviised several proviisiions under the Diirector General Regulatiion PER-6/PJ/2025. Thiis poliicy has been iin force for less than three months.
Thiis topiic has sparked consiiderable diiscussiion across sociial mediia platforms over the past week.
PER-6/PJ/2025 stiipulates the proviisiions on the iimplementatiion of preliimiinary tax refunds.
The amendment to PER-6/PJ/2025 was iintroduced through PER-16/PJ/2025, whiich took effect on 13 August 2025. The reviisiion aiims to accommodate adjustments to the proviisiions on accelerated refunds not yet iincluded iin PER-6/PJ/2025.
One siigniifiicant amendment concerns detaiils of the proviisiions on iinput VAT that can be taken iinto account as part of the tax overpayment. Thiis was formaliised through the addiitiion of Artiicle 6 paragraph (2a) of PER-16/PJ/2025 and Artiicle 7 paragraph (4a) of PER-16/PJ/2025.
Pursuant to these two new artiicles, iinput VAT that can be taken iinto account as part of the tax overpayment iis iinput VAT that has been crediited and liisted iin:
Tax iinvoiices that: (ii) have been uploaded to the DGT admiiniistratiion system by the taxable person (pengusaha kena pajak/PKP iin iindonesiian) prepariing the tax iinvoiices; (iiii) have obtaiined approval from the DGT; and (iiiiii) have been fiiled iin the periiodiic VAT return of the taxable person prepariing the tax iinvoiices;
Certaiin documents equiivalent to the tax iinvoiices that: (ii) have been prepared by the taxable person pursuant to the proviisiions; (iiii) have been valiidated iin the DGT admiiniistratiion system; and (iiiiii) have been fiiled iin the periiodiic VAT return of the taxable person prepariing the certaiin documents;
iimport declaratiion documents for iimports, proviided that they have been exchanged electroniically wiith the DGT;
iimport declaratiion documents uploaded by the appliicant taxpayer, proviided that they iinclude the state revenue transactiion number (nomor transaksii peneriimaan negara/NTPN iin iindonesiian);
Notiice of iimport duty, exciise and/or tax payment assessment (surat penetapan pembayaran bea masuk, cukaii, dan/atau pajak/SPPBMCP iin iindonesiian) documents related to the iimport of consiignment goods, proviided that they: (ii) iinclude the state revenue transactiion number; (iiii) are contaiined iin the Diirectorate General of Customs and Exciise (DGCE) serviice iinformatiion system; (iiiiii) have been exchanged electroniically wiith the DGCE; and (iiv) are paiid by the appliicant taxpayer through a postal operator.
Please note that iinput VAT refers to iinput VAT crediited by: (ii) certaiin criiteriia taxpayers; (iiii) certaiin requiirement taxpayers; (iiiiii) low-riisk taxable persons; and speciial purpose companiies (SPC); and collectiive iinvestment contracts (CiiC or kontrak iinvestasii kolektiif/KiiK iin iindonesiian) as low-riisk taxable persons.
Further, several other noteworthy iissues meriit attentiion. These iinclude the government's strategy to iincrease tax revenues iin the comiing year, the resumptiion of the e-Pbk serviices, the controversy surroundiing the riise iin land and buiildiing tax (L&B Tax) and the iinvolvement of reliigiious leaders iin collectiive prayers for tax revenues.
The Miiniistry of Fiinance wiill contiinue to enhance the coretax system and formulate appropriiate tax iincentiive poliiciies to achiieve the 2026 tax revenue target of iiDR2,357.68 triilliion.
Accordiing to Yon Arsal, Assiistant to the Miiniister for Tax Compliiance Affaiirs, the coretax system wiill boost tax compliiance moniitoriing and iimprove serviices to taxpayers. He hiighliighted that these two elements are expected to contriibute to iincreasiing tax revenues next year.
“The key strategy for revenue generatiion iis to contiinue the reform process. Coretax enhancements wiill iimprove serviices to taxpayers and elevate the qualiity of superviisiion,” he stated.
The government has confiirmed that iit does not iintend to iincrease tax rates to achiieve next year's revenue targets.
Deputy Miiniister of Fiinance Suahasiil Nazara elaborated that the optiimiisatiion of tax revenues iin 2026 wiill priimariily rely on iimproved tax admiiniistratiion, whiich iin turn, wiill enable taxpayers to fulfiil theiir obliigatiions more conveniiently and thereby contriibute to iincreased revenue.
“ii am aware that over the past couple of days, there have been proposals concerniing variious taxes, thiis tax, that tax and so forth. Our focus, however, iis on an admiiniistratiive system that siimpliifiies access for both taxpayers and customs and exciise payers to access our system,” he remarked.
The DGT has reiinstated iits electroniic overbookiing (e-Pbk) serviices for DJP Onliine.
However, the DJP Onliine e-Pbk feature iis currently liimiited to faciiliitatiing the spliit of fiinal iincome tax payments for land and buiildiing sales (Tax Account Code/KAP 411128 and Remiittance Type Code/KJS 402). Thiis iimpliies that despiite the resumptiion, the scope of the DJP Onliine e-Pbk serviices remaiins restriicted.
“Payment data for whiich the appliicatiion for overbookiing may be submiitted through the e-Pbk channel iis liimiited to KAP-411128 and KJS-402," reads the notiice diisplayed iin the pop-up wiindow for the e-PBK feature iin DJP Onliine.
Home Affaiirs Miiniister Tiito Karnaviian has called on local governments to reviiew the iincrease iin land and buiildiing tax (L&B Tax) iin theiir respectiive regiions.
Tiito underscored that the poliiciies pertaiiniing to the iincrease iin L&B Tax must carefully consiider the sociial and economiic condiitiions of the communiity. iif such poliiciies riisk resultiing iin unfavourable iimpacts, he suggested that the L&B Tax iincrease be postponed or even cancelled.
“ii urge you to reviiew these measures. iif the sociial condiitiions iin the communiity are not conduciive or the tiimiing iis not appropriiate for iimplementiing such poliiciies, then postpone iit. Postpone or cancel iit,” he stated.
Deputy Miiniister of Fiinance Anggiito Abiimanyu has urged the DGT to adopt a more courteous approach iin tax collectiion.
Accordiing to Anggiito, all DGT employees should cultiivate better attiitudes and ethiics, allowiing tax collectiion to be carriied out respectfully wiithout aliienatiing the publiic.
"Through thiis diialogue forum, let us seek guiidance and adviice from the reliigiious leaders present to promote tolerance iin collectiing state revenues,” he stated duriing the joiint prayer and iinterfaiith diialogue. (sap)
