BERITA TERKINI
JAKARTA, DDTCNews - Director General of Taxes Bimo Wijayanto has revised several provisions under the Director General Regulation PER-6/PJ/2025. This policy has been in force for less than three months.
This topic has sparked considerable discussion across social media platforms over the past week.
PER-6/PJ/2025 stipulates the provisions on the implementation of preliminary tax refunds.
The amendment to PER-6/PJ/2025 was introduced through PER-16/PJ/2025, which took effect on 13 August 2025. The revision aims to accommodate adjustments to the provisions on accelerated refunds not yet included in PER-6/PJ/2025.
One significant amendment concerns details of the provisions on input VAT that can be taken into account as part of the tax overpayment. This was formalised through the addition of Article 6 paragraph (2a) of PER-16/PJ/2025 and Article 7 paragraph (4a) of PER-16/PJ/2025.
Pursuant to these two new articles, input VAT that can be taken into account as part of the tax overpayment is input VAT that has been credited and listed in:
Tax invoices that: (i) have been uploaded to the DGT administration system by the taxable person (pengusaha kena pajak/PKP in Indonesian) preparing the tax invoices; (ii) have obtained approval from the DGT; and (iii) have been filed in the periodic VAT return of the taxable person preparing the tax invoices;
Certain documents equivalent to the tax invoices that: (i) have been prepared by the taxable person pursuant to the provisions; (ii) have been validated in the DGT administration system; and (iii) have been filed in the periodic VAT return of the taxable person preparing the certain documents;
Import declaration documents for imports, provided that they have been exchanged electronically with the DGT;
Import declaration documents uploaded by the applicant taxpayer, provided that they include the state revenue transaction number (nomor transaksi penerimaan negara/NTPN in Indonesian);
Notice of import duty, excise and/or tax payment assessment (surat penetapan pembayaran bea masuk, cukai, dan/atau pajak/SPPBMCP in Indonesian) documents related to the import of consignment goods, provided that they: (i) include the state revenue transaction number; (ii) are contained in the Directorate General of Customs and Excise (DGCE) service information system; (iii) have been exchanged electronically with the DGCE; and (iv) are paid by the applicant taxpayer through a postal operator.
Please note that input VAT refers to input VAT credited by: (i) certain criteria taxpayers; (ii) certain requirement taxpayers; (iii) low-risk taxable persons; and special purpose companies (SPC); and collective investment contracts (CIC or kontrak investasi kolektif/KIK in Indonesian) as low-risk taxable persons.
Further, several other noteworthy issues merit attention. These include the government's strategy to increase tax revenues in the coming year, the resumption of the e-Pbk services, the controversy surrounding the rise in land and building tax (L&B Tax) and the involvement of religious leaders in collective prayers for tax revenues.
The Ministry of Finance will continue to enhance the coretax system and formulate appropriate tax incentive policies to achieve the 2026 tax revenue target of IDR2,357.68 trillion.
According to Yon Arsal, Assistant to the Minister for Tax Compliance Affairs, the coretax system will boost tax compliance monitoring and improve services to taxpayers. He highlighted that these two elements are expected to contribute to increasing tax revenues next year.
“The key strategy for revenue generation is to continue the reform process. Coretax enhancements will improve services to taxpayers and elevate the quality of supervision,” he stated.
The government has confirmed that it does not intend to increase tax rates to achieve next year's revenue targets.
Deputy Minister of Finance Suahasil Nazara elaborated that the optimisation of tax revenues in 2026 will primarily rely on improved tax administration, which in turn, will enable taxpayers to fulfil their obligations more conveniently and thereby contribute to increased revenue.
“I am aware that over the past couple of days, there have been proposals concerning various taxes, this tax, that tax and so forth. Our focus, however, is on an administrative system that simplifies access for both taxpayers and customs and excise payers to access our system,” he remarked.
The DGT has reinstated its electronic overbooking (e-Pbk) services for DJP Online.
However, the DJP Online e-Pbk feature is currently limited to facilitating the split of final income tax payments for land and building sales (Tax Account Code/KAP 411128 and Remittance Type Code/KJS 402). This implies that despite the resumption, the scope of the DJP Online e-Pbk services remains restricted.
“Payment data for which the application for overbooking may be submitted through the e-Pbk channel is limited to KAP-411128 and KJS-402," reads the notice displayed in the pop-up window for the e-PBK feature in DJP Online.
Home Affairs Minister Tito Karnavian has called on local governments to review the increase in land and building tax (L&B Tax) in their respective regions.
Tito underscored that the policies pertaining to the increase in L&B Tax must carefully consider the social and economic conditions of the community. If such policies risk resulting in unfavourable impacts, he suggested that the L&B Tax increase be postponed or even cancelled.
“I urge you to review these measures. If the social conditions in the community are not conducive or the timing is not appropriate for implementing such policies, then postpone it. Postpone or cancel it,” he stated.
Deputy Minister of Finance Anggito Abimanyu has urged the DGT to adopt a more courteous approach in tax collection.
According to Anggito, all DGT employees should cultivate better attitudes and ethics, allowing tax collection to be carried out respectfully without alienating the public.
"Through this dialogue forum, let us seek guidance and advice from the religious leaders present to promote tolerance in collecting state revenues,” he stated during the joint prayer and interfaith dialogue. (sap)
