Art. 15 Shipping Tax Object Code Mixed Up in Coretax, Interim Fix
JAKARTA, DDTCNews – A tax instructor at the Directorate General of Taxes (DGT) has noted a discrepancy between the taxable object name and the taxable object code (kode objek pajak/KOP in Indonesian) when creating a Self-Remittance Withholding Receipt (Bukti Potong Penyetoran Sendiri/BPSP in Indonesian) for Article 15 Income Tax on domestic shipping services in the coretax system.
Referring to the appendix of PER-11/PJ/2025, the taxable object code for domestic shipping services is 28-410-01. However, the taxable object code appearing in coretax is instead 28-411-01, which should be the taxable object code for overseas shipping and/or aviation. This is despite the fact that the selected taxable object name and the applicable rate are both correct.
"Although the rate is correct, the KOP for domestic and overseas shipping have been swapped in the system," explained the DGT tax instructor via the Telegram channel FAQ Coretax, as cited on Wednesday (26/8/2026).
Regarding this issue, the DGT tax instructor advised taxpayers to focus on the taxable object name and rate when generating a BPSP. This implies that taxpayers may disregard the taxable object code displayed by the system for the time being.
As an example, if a taxpayer wishes to self-remit Article 15 Income Tax on domestic shipping services, the taxpayer may select the option "Fees Received/Accrued in Connection with the Transportation of Persons and/or Goods, Including the Chartering of Ships by Domestic Shipping Companies", even though the taxable object code displayed is 28-411-01 (which should be 28-410-01).
The DGT tax instructor added that the issue of the swapped taxable object code is currently being rectified. Once the issue has been resolved, the system will automatically carry out a mass update to correct any taxable object code entries that were incorrectly recorded.
The Telegram channel FAQ Coretax is a personal channel managed by DGT Tax Instructors, Muhammad Rahmatullah Barkat and Rindang Kartika Ayuningtyas.
For information, Article 15 Income Tax is an income tax levied on income received or accrued by taxpayers operating in certain specific industries (certain taxpayers), including international shipping or aviation companies and domestic shipping companies.
Detailed provisions on Article 15 Income Tax on domestic shipping are set out in MoF Decree No. 416/KMK.04/1996. Pursuant to that decree, domestic shipping companies are subject to Article 15 Income Tax at a rate of 1.2% of gross turnover on a final basis.
On the other hand, detailed provisions on Article 15 Income Tax on overseas shipping and/or aviation companies are set out in MoF Decree No. 417/KMK.04/1996. Pursuant to that decree, Article 15 Income Tax on this sector is levied at a rate of 2.64% of gross turnover on a final basis. See What Is Article 15 Income Tax? (dik)
