PER-12/PJ/2026 Issued: DGT Revises Tax Return Amendment Delta Scheme
JAKARTA, DDTCNews – The Directorate General of Taxes (DGT) has issued Director General of Taxes Regulation No. PER-12/PJ/2026, which, among others, amends the provisions concerning the amendment of tax returns (surat pemberitahuan/SPT in Indonesian). This topic is one of the subjects covered by the national media today, Thursday (1/10/2026).
The most significant change is the abolition of the delta concept in tax return amendments. Accordingly, tax return amendments from 1 October 2026 onwards will switch to using the replace scheme.
In connection with this change, the DGT has adjusted the provisions concerning the format, contents and procedure for completing tax returns. In addition, the DGT has also added 10 new articles, all of which explain what occurs when a tax return is amended.
For example, Article 13A and Article 13B set out the provisions concerning the amendment of the periodic Article 21/26 Income Tax returns. Under those articles, tax that has been over-remitted and carried forward is now recorded as an overpayment carry-forward of the Article 21/26 Income Tax withholding agent.
Where a periodic Article 21/26 Income Tax return is amended or a notice of tax assessment (surat ketetapan pajak/SKP) is issued to amend it, the balance may be adjusted in the next normal periodic tax return without the need to amend the tax returns for the intervening periods.
In addition to Article 13A and Article 13B, other new articles include Article 29A, Article 29B, Article 29C, Article 29D, Article 29E, Article 80A, Article 129A and Article 129B. Alongside the addition of new articles, a number of existing articles have also been adjusted.
For information, the delta scheme implies that an amended tax return does not replace or negate the original tax return being amended, thereby, the value of the amended return represents the difference between the amended return and the original return.
The replace scheme, on the other hand, implies that the amended tax return fully supersedes the original return being amended, such that the figure shown represents the full value of the new tax return. Previously, the replace scheme could only be used in very limited circumstances.
The DGT hopes that the issuance of PER-12/PJ/2026 will make it easier for taxpayers to fulfil their obligations. This is because the system will now compare the result of the amended tax return against the amounts the taxpayer has actually paid or that have already been refunded.
In addition to this news, there is coverage of plans to raise the personal tax relief (penghasilan tidak kena pajak/PTKP in Indonesian) threshold. There is also discussion of the appointment of banks and fintech firms for the implementation of the tax collection system for cross-border digital transactions (SPP-TDLN).
The following is a full review of tax articles.
Changes to e-Bupot Provisions
Through PER-12/PJ/2026, the DGT has also clarified the provisions concerning the signing of electronic withholding tax slips (e-Bupot). This clarification has been made through the addition of Article 6 paragraph (2a) and paragraph (2b) of PER-12/PJ/2026. Under those articles, a withholding agent may appoint one or more officials/employees to sign Article 21/26 Income Tax withholding receipts via coretax.
A similar provision also applies to unified withholding and/or collection receipts. Pursuant to Article 17 paragraph (3) and paragraph (4) of PER-12/PJ/2026, a unified withholding and/or collection agent may appoint one or more of its officials/employees to sign the unified withholding receipts via coretax. This provision constitutes a new clause not regulated under the former regulation.
PER-12/PJ/2026 also adds provisions concerning withholding receipts for income received or accrued by domestic merchants in connection with transactions conducted through e-commerce (perdagangan melalui sistem elektronik/PMSE in Indonesian) operators or marketplace platforms. (DDTCNews)
Government Plans to Raise Personal Tax Relief Threshold
The government plans to raise the personal tax relief (penghasilan tidak kena pajak/PTKP in Indonesian) threshold. According to Coordinating Minister for Economic Affairs, Airlangga Hartarto, the proposed increase in the personal tax relief level is still being calculated together with Minister of Finance Suahasil Nazara.
"There was discussion earlier about improving the PTKP figure to adjust it to the inflation rate. We are currently calculating this together with the the minister of finance," he said.
The personal tax relief was first regulated in 1984 and has been amended several times since. Currently, the provisions on the level of personal tax relief are set out in MoF Reg. 101/2016.
DGT Appoints 5 Banks and 1 Fintech to Implement SPP-TDLN
The DGT has officially commenced implementation of the SPP-TDLN with effect from 25 September 2026. Director General of Taxes Bimo Wijayanto stated that 5 banks and 1 financial technology (fintech) institution have already been appointed as third parties. The banks and fintech firms, acting as third parties, are obliged to collect VAT pursuant to MoF Reg. 49/2026.
"The SPP-TDLN is in place, international notification has also been issued. There are 5 banks and 1 fintech," he said.
As communicated by the DGT in Announcement Number PENG-6/PJ/2026, VAT collection through the SPP-TDLN scheme applies only to transactions on which e-commerce VAT has not yet been collected. With the implementation of the SPP-TDLN, VAT collection will be carried out by banks and fintech firms that process payments in connection with the consumption of digital goods and services from overseas. (DDTCNews, Kontan, Antara)
Government-Borne Tax on Housing & Salaries to Continue in 2027
Airlangga stated that the government also plans to continue the government-borne tax facilities on the supply of housing and the income of workers in labour-intensive industries and tourism in 2027.
Through MoF Reg. 105/2025, there are currently government-borne (DTP) Article 21 Income Tax facilities for workers earning a salary below IDR10 million. This facility targets workers in 5 industrial sectors, namely footwear; textiles and garments; furniture; leather and leather goods; and the tourism sector.
Meanwhile, the government-borne VAT facility on the supply of housing will also continue next year. This year, the government is providing a government-borne VAT incentive on the supply of housing priced up to IDR2 billion under MoF Reg. 90/2025. (Kontan, CNBC Indonesia)
Licensed Tax Consultants Must Join an Association
The Ministry of Finance (MoF) has reminded every person who has obtained a tax consultant licence that they are required to become a member of a tax consultant association.
This obligation must be fulfilled no later than 30 business days from the date the tax consultant licence is issued.
"After obtaining a tax consultant licence, you are required to become a member of a tax consultant association registered with the Ministry of Finance no later than 30 business days from the time the licence is issued," the MoF stated in the FAQ concerning MoF Reg. 55/2026 on the MoF Learning Center (KLC). (DDTCNews) (dik)