Indonesia Bookkeeping (Pembukuan & NPPN) Skill v1.0

"Pembukuan" = full books. "Pencatatan" = simple records (NPPN electors). "Norma Penghitungan Penghasilan Neto" (NPPN) = deemed-deduction norm: Net Income = NPPN% × Gross Turnover, where NPPN% is set by KLU industry code.

This skill classifies money movements. It does NOT compute the tax. For PPh Orang Pribadi (individual) calculations see id-income-tax. For PPh Badan (corporate) calculations see id-corporate-tax. For PPN see indonesia-vat.

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Section 1 -- Quick Reference

Field	Value
Country	Republic of Indonesia
Currency	IDR (Rupiah). USD books are permitted only for specific industries (oil/gas, mining contracts, foreign-currency-functional taxpayers) with prior DJP approval per PMK 196/PMK.03/2007 as amended.
Tax year	Calendar year by default (1 January -- 31 December). A non-calendar fiscal year is allowed if used consistently and notified to DJP (Pasal 1 angka 8 UU KUP).
Tax authority	Direktorat Jenderal Pajak (DJP), Ministry of Finance
Filing portal	Coretax DJP (rolled out under PMK 81/PMK.03/2024). Replaces legacy e-Filing / e-SPT / DJP Online for SPT submission from 2025 onwards.
Forms (individuals)	SPT 1770 (with business / freelance income); SPT 1770 S (employees + simple other income); SPT 1770 SS (turnover < IDR 60m).
Forms (companies)	SPT 1771 (corporate income tax return, including Lampiran I -- profit calc).
Pembukuan obligation	All badan (corporations). Individuals with gross turnover from business / freelance > IDR 4.8 billion in the preceding tax year (Pasal 28 ayat 1-2 UU KUP).
Pencatatan + NPPN option	Individuals with turnover ≤ IDR 4.8b who notify DJP in writing within 3 months of the start of the tax year (Pasal 14 ayat 2 UU PPh).
Record retention	10 years from the end of the relevant tax year (Pasal 28 ayat 11 UU KUP).
Cash vs accrual	Elected at the start; must be applied consistently year-over-year. Changing the method requires DJP approval (Pasal 28 ayat 5 UU KUP).
Bahasa & format	Books must be kept in Bahasa Indonesia and IDR; bilingual / foreign-currency books require prior DJP approval (Pasal 28 ayat 4 UU KUP, PMK 196/2007).

Primary legislation cited throughout

Citation	Short title
UU No. 6/1983 jo. UU No. 7/2021 (HPP)	Ketentuan Umum dan Tata Cara Perpajakan (KUP) -- general tax procedure
UU No. 7/1983 jo. UU No. 36/2008 jo. UU No. 7/2021	Pajak Penghasilan (PPh) -- income tax
KEP-536/PJ./2000	NPPN coefficient schedule by KLU (still the operative reference; verify if superseded by a later KEP/PER before signing off)
PER-17/PJ/2015	Procedures for notifying use of NPPN
PP 23/2018	Final-tax 0.5% micro/UMKM regime (separate elective regime; NOT NPPN)
PP 55/2022	Implementing rules for PPh including UMKM final tax and successor framework
PMK 81/PMK.03/2024	Coretax administration rules from 2025
PMK 196/PMK.03/2007 (as amended)	USD bookkeeping permission

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Section 2 -- Who Must Do What

Decision tree -- which regime applies

Badan (PT, CV, koperasi, yayasan, BUT)?
├── YES → MANDATORY Pembukuan. SPT 1771. No NPPN option.
│         PP 23 unavailable for PT after 3 yrs / CV after 4 yrs (PP 55/2022).
└── NO (orang pribadi): prior-year gross turnover from usaha/pekerjaan bebas?
    ├── > IDR 4.8b  → MANDATORY Pembukuan. SPT 1770. No NPPN. No PP 23.
    └── ≤ IDR 4.8b  → THREE options:
          ├── (a) Pembukuan voluntarily (actual deductions)
          ├── (b) Pencatatan + NPPN: notify DJP in writing within 3 months
          │       of the start of the tax year (Pasal 14(2) UU PPh,
          │       PER-17/PJ/2015). Without timely notification, NPPN is
          │       invalid -- 50% uplift risk under Pasal 14(5).
          └── (c) PP 23/2018 0.5% final tax on gross (separate regime;
                  classified in `id-income-tax`, not here).

Switching regimes

From	To	Allowed?
Pembukuan	NPPN	NO without DJP approval; Pasal 28 ayat 5 + KEP-536/PJ./2000 art. 3. Once full books have been elected they must continue.
NPPN	Pembukuan	YES — taxpayer can always upgrade to full books at the start of the next tax year. Notify DJP.
Either	PP 23 final tax	Annual election by 31 March of the tax year (PMK 99/PMK.03/2018 as amended).

Conservative default: if the prior-year turnover is unknown or border-line at IDR 4.8b, treat the client as having a pembukuan obligation and request the prior SPT and gross-turnover reconciliation before classifying.

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Section 3 -- Required Inputs (Intake Checklist)

Before classifying, collect ALL of the following. Missing items go to "Needs Input" per the foundation contract.

#	Input	Why
1	NPWP (15-digit, or 16-digit NIK-as-NPWP from 2024)	OP vs badan; SPT header.
2	KLU / KBLI code (5-digit)	Drives NPPN% and SPT 1771 sector lines.
3	Prior-year peredaran bruto	Determines pembukuan threshold.
4	NPPN notification letter (if claimed)	NPPN invalid without timely notification.
5	Cash or accrual basis declaration	Must match prior years.
6	Bank statements (all business accounts, full year)	Classification source.
7	Cash book / petty cash log	Off-bank revenue.
8	E-faktur PPN data (if PKP)	Cross-check sales and input VAT.
9	Bukti potong (PPh 23, 22, 4(2), 26)	Prepaid-tax credits.
10	Asset register + depreciation method (Pasal 11 UU PPh)	Capital allowances.
11	Loan agreements, leases, related-party contracts	Pasal 18 TP and thin-cap DER 4:1 (PMK 169/2015).
12	Inventory count + valuation method (FIFO or WAvg; LIFO prohibited)	COGS.

Refusal catalogue -- DO NOT proceed; escalate to reviewer

Code	Trigger	Why refused
R-ID-1	Taxpayer is a PE of a foreign entity (BUT)	Specific Pasal 5 rules + PER on BUT — out of scope.
R-ID-2	Mining, oil & gas, or shariah banking	Sector-specific PSAK and PMK regimes — out of scope.
R-ID-3	USD or other foreign-currency books	Need to verify PMK 196/2007 permission letter first.
R-ID-4	Taxpayer has cross-border related-party transactions and turnover > IDR 50b	Transfer pricing documentation per PMK 213/2016 required first.
R-ID-5	Final-tax PP 23 (0.5%) regime is in force	Classification model is different; route to id-income-tax.
R-ID-6	Yayasan / koperasi / educational entity with concessional treatment	Specific Pasal 4 ayat 3 exclusions need separate review.
R-ID-7	KLU is missing or the client claims an NPPN coefficient that cannot be confirmed in KEP-536/PJ./2000 (or a later instrument)	Stop and verify KLU before applying any norm.
R-ID-8	Crypto, derivative, or capital-markets income	Final-tax / Pasal 4(2) — see separate skill.
R-ID-9	NPPN claimed without a timely written notification	NPPN is invalid; Pasal 14 ayat 5 uplift risk. Stop.
R-ID-10	Mixed regime: pembukuan for part of the year, NPPN for part	Not allowed -- pick one regime per tax year.

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Section 4 -- Pembukuan (Pasal 28 UU KUP)

What "pembukuan" means

Full double-entry bookkeeping producing, at minimum: general ledger + subsidiary ledgers (cash, A/R, A/P, inventory, fixed assets), trial balance, P&L (Laporan Laba Rugi), balance sheet (Neraca), and supporting documents (faktur, kuitansi, bukti potong, bank statements) linked to journal entries.

Pasal 28(3) UU KUP requires good-faith books reflecting actual business condition. Pasal 28(7) requires Bahasa Indonesia, Latin alphabet, Arabic numerals, and IDR currency, with bilingual / USD permitted only on prior DJP approval (PMK 196/2007).

Who must keep pembukuan

1. All badan (PT, CV, firma, koperasi, BUMN/BUMD, yayasan conducting business). No turnover threshold.
2. Orang pribadi conducting usaha or pekerjaan bebas with prior-year gross turnover > IDR 4.8b (Pasal 28(2) UU KUP).

Cash vs accrual

Pasal 28(5) UU KUP allows either basis; whichever is elected must be applied consistently and a change requires DJP written approval. Inventory must be valued FIFO or weighted-average (Pasal 10(6)); LIFO is prohibited.

Conservative default: if the basis is undocumented, ASSUME accrual and flag for confirmation.

Record retention

10 years from the end of the relevant tax year (Pasal 28(11) UU KUP) -- longer than the 5-year assessment SOL (Pasal 13) to cover criminal-procedure timelines.

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Section 5 -- NPPN (Norma Penghitungan Penghasilan Neto)

Mechanic

Under NPPN, taxable net income is computed as:

Net Income (Penghasilan Neto) = NPPN% × Gross Turnover (Peredaran Bruto)

The NPPN% varies by KLU industry code and by region tier (the historical KEP-536/PJ./2000 schedule distinguishes "10 ibukota provinsi", "ibukota provinsi lain", and "daerah lainnya" -- often abbreviated tier 1 / tier 2 / tier 3). The taxpayer does NOT separately claim any business expenses; the NPPN% IS the deemed expense deduction.

Eligibility

• Orang pribadi only (no badan).
• Prior-year gross turnover ≤ IDR 4.8 billion (Pasal 14 ayat 2 UU PPh, threshold set by PMK 17/PMK.03/2013 and successor instruments aligned with the pembukuan threshold).
• Written notification to DJP within 3 months of the start of the tax year (Pasal 14 ayat 2; procedurally PER-17/PJ/2015).
• Pencatatan (simple records of gross turnover) must still be kept.

What "pencatatan" requires

A daily log of gross receipts by month, supported by invoices / receipts. No expense ledger is required because no expenses are deducted. Income from outside the business (employment, dividend, rental) is added separately to total taxable income.

Non-creditable input VAT under NPPN

Because the NPPN taxpayer is not deducting actual expenses, input VAT on purchases is also not creditable for PPh purposes -- the NPPN% is gross-of-input-VAT. (Input VAT crediting under PPN itself depends on PKP status, which is a separate question handled by indonesia-vat.)

Failure-to-keep-books uplift

Pasal 14 ayat 5 UU PPh -- if a taxpayer is required to keep books but does not, or refuses to produce them on inspection, DJP may apply the NPPN% to gross turnover AND add a 50% uplift to the resulting taxable income (or 20% for individuals subject to other Pasal 14 conditions; the 50% applies to badan under jabatan assessment). Conservative reading: any non-NPPN-electing taxpayer without books faces the uplift.

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Section 6 -- Sample KLU NPPN Coefficients

CAUTION. The coefficients below are illustrative samples drawn from KEP-536/PJ./2000. Two warnings:

1. KEP-536/PJ./2000 was issued under the pre-2008 PPh law and uses the old 9-digit KLU. The DJP has migrated to the 5-digit KBLI 2020. You MUST confirm the exact NPPN% applicable to the client's current 5-digit KBLI code in the latest KEP / PER published on www.pajak.go.id before signing off any return.
2. The KEP-536 schedule distinguishes three regional tiers (10 ibukota provinsi -- typically the highest %; other ibukota -- middle; daerah lainnya -- lowest). The samples below show the 10-ibukota tier. Adjust for the client's actual domicile tier.

Where a coefficient cannot be confirmed in the current schedule, write "TBC -- see current KLU table" in the working paper and trigger R-ID-7.

Activity	KBLI	Indicative NPPN% (tier 1)
Retail trade -- food & beverages (perdagangan eceran)	47111	~30% (TBC)
Retail trade -- clothing	47711	~30% (TBC)
Online retail seller (e-commerce)	47911	~30% (TBC -- post-KEP-536 KBLI; use retail proxy)
Restaurants & cafés (restoran)	56101	~25% (TBC)
Construction -- residential building	41011	~20-25% (TBC)
Land transport -- taxi / ride-hail	49429	~20% (TBC)
Vehicle rental without driver	77100	~25% (TBC)
Hairdressing & beauty (salon)	96021	~40% (TBC)
Doctor (specialist, private practice)	86202	~50% (TBC)
Lawyer / advocate (pengacara)	69100	~50% (TBC)
Notary / PPAT	69200	~50% (TBC)
Accountant / tax consultant	69201/69202	~50% (TBC)
Architect	71101	~50% (TBC)
Software developer / freelance IT	62010	~50% (TBC -- pekerjaan bebas)
Independent author / journalist	90001	~50% (TBC)
Manufacture -- garments	14111	~12.5-15% (TBC)
Repair of motor vehicles	45201	~20% (TBC)
Educational tutoring (private)	85490	~35% (TBC)
Photography services	74201	~50% (TBC)

Conservative default: when two KBLI codes plausibly fit a client's activity and one has a higher NPPN% than the other, apply the higher percentage (= higher deemed income = higher tax). Document the choice in the working paper and let the reviewer relax it if they disagree.

Mixed activities

If a taxpayer has multiple distinct revenue streams (e.g. a freelance accountant who also runs an Etsy shop), apply the NPPN% separately to each stream's gross turnover. Pasal 14 ayat 3 UU PPh and PER-17/PJ/2015 art. 4 require segregated pencatatan by activity.

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Section 7 -- Transaction Classification

How to map a bank statement line to an SPT line

For each inflow/outflow:

1. Identify the counterparty and the underlying transaction (look at description, reference, invoice).
2. Decide which classification bucket it belongs to (table below).
3. Map to the SPT 1770 (individual) or SPT 1771 (corporate) line.
4. Tag any PPN component (recoverable / non-recoverable / out of scope).
5. Tag any PPh withholding that should have been or was applied.
6. Flag conservative defaults and "Needs Input" lines per the foundation contract.

Buckets and SPT mapping -- INDIVIDUAL (SPT 1770)

Bucket (Bahasa)	Examples	SPT 1770 line
Peredaran bruto dari usaha	Invoices paid, Shopee/Tokopedia payouts, POS settlement	Lampiran I Bag. A (pembukuan); Bag. B (NPPN)
Penghasilan dari pekerjaan bebas	Doctor/lawyer/consultant fees	As above; distinguished by KLU
Harga Pokok Penjualan (HPP)	Stock purchases, freight-in, direct labour, factory overhead	Pembukuan only -- Lampiran I Bag. A. NPPN: not claimed.
Beban usaha	Gaji, sewa, listrik, internet, ATK, penyusutan, asuransi	Pembukuan only. NPPN: not claimed.
Penghasilan lain-lain	Bank interest (final tax), forex gain, asset disposal gain	Induk Bag. A line 2; final-tax items → Lampiran III
Pasal 9 non-deductibles	Prive, private use, non-qualifying donations, certain provisions, in-kind (subject to PMK 66/2023), admin penalties	Pembukuan: koreksi fiskal positif. NPPN: n/a.
Pembelian aktiva tetap	Equipment, vehicles, computers	Capitalised; depreciated Pasal 11 golongan I-IV. NPPN: n/a.
Setoran modal pemilik	Owner injects cash	Equity -- not income.
Prive	Owner takes cash	Equity -- non-deductible (Pasal 9(1)(b)).
Pokok pinjaman	Loan drawdown / repayment principal	Balance sheet only. Interest deductible subject to DER 4:1.
Pembayaran pajak	PPh 25 instalments, withholdings, PPN setoran	PPh 25 = prepaid credit; own PPh = non-deductible (Pasal 9(1)(h)).

Buckets and SPT mapping -- BADAN (SPT 1771)

Bucket	Bahasa	SPT 1771 line
Gross revenue	Peredaran usaha	Lampiran I line 1.a
Cost of goods sold	Harga pokok penjualan	Lampiran I line 1.b
Gross profit	Laba bruto	Lampiran I line 1.c
Operating expenses	Biaya usaha lainnya	Lampiran I line 1.d
Operating profit	Penghasilan neto dari usaha	Lampiran I line 1.e
Non-operating income/expense	Penghasilan dari luar usaha / biaya dari luar usaha	Lampiran I line 2, 3
Fiscal adjustments positive (add-backs)	Penyesuaian fiskal positif	Lampiran I line 5
Fiscal adjustments negative	Penyesuaian fiskal negatif	Lampiran I line 6
Final-tax income (carved out)	Penghasilan yang dikenakan PPh Final	Lampiran IV
Non-taxable income	Penghasilan yang tidak termasuk objek pajak	Lampiran IV

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Section 8 -- Pasal 9 UU PPh: Non-Deductible Expenses

These items are NEVER deductible for either OP (pembukuan) or badan. If they appear in the books, classify them as koreksi fiskal positif (positive fiscal adjustment / add-back) when computing taxable income.

Pasal 9(1)	Item	Notes
a	Profit distributions (dividen, prive, SHU)	Already taxed at entity level.
b	Personal-benefit expenses of shareholders/partners	Private vehicle, family travel, personal insurance.
c	Reserves & provisions	Exceptions for bank bad-debt, mining reclamation, forestry replanting, insurance technical reserve (PMK 81/2009).
d	Self-paid health/life/accident/endowment premiums (individual)	Employer-paid for employees may be deductible as compensation.
e	Benefits in kind (natura/kenikmatan)	Largely deductible post-UU HPP subject to PMK 66/2023 carve-outs; add back if no carve-out confirmed.
f	Excessive related-party compensation	Only arm's-length portion deductible.
g	Gifts, aid, donations	Exception: approved zakat / disaster relief.
h	PPh on taxpayer's own income	Never deductible. Third-party withholdings are credits, not expenses.
i	Personal living expenses	Private rent, groceries, school fees.
j	"Salary" to members of firma/CV (capital not in shares)	Treated as profit distribution.
k	Administrative tax penalties (UU KUP sanksi)	Always added back.

Conservative default: if a payment plausibly mixes personal and business use (vehicles, mobile phone, internet, partial home office), apportion using a reasonable business-use percentage and document the basis. If no basis can be documented, treat the entire amount as non-deductible.

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Section 9 -- Worked Example

Scenario

Andi, an Indonesian individual resident, runs a freelance graphic-design practice. KLU/KBLI 74100 (specialised design activities) -- treated under pekerjaan bebas. Tax year 2025. He notified DJP on 28 February 2025 that he would use NPPN for 2025. His prior-year (2024) turnover was IDR 380 million, so he is eligible. Assume tier-1 NPPN% for design services is ~50% (TBC against current schedule).

Bank statement extract (BCA business account, Jan-Dec 2025)

Date	Description	Amount IDR	Classification	Notes
12 Jan	From PT XYZ -- invoice 001	+18,500,000	Peredaran bruto	PT XYZ should have withheld PPh 23 at 2%; declare gross (assume IDR 18.87m gross, 377k withheld) and claim credit.
25 Jan	Sewa kantor co-working	-2,500,000	Beban usaha (rent)	NPPN: NOT separately deductible.
03 Feb	Cash -- penjualan tunai project A	+6,000,000	Peredaran bruto	Add to gross.
18 Feb	Adobe Creative Cloud	-812,000	Beban usaha (software)	NPPN: ignored. Flag for PPN-PMSE.
06 Mar	Penarikan biaya rumah tangga	-5,000,000	Prive	Pasal 9(1)(b) -- never deductible.
15 May	From CV ABC (gross 25m, PPh 23 500k)	+24,500,000	Peredaran bruto	Declare 25m gross; claim 500k credit.
30 Jun	PPh 25 angsuran Q2	-1,200,000	Prepaid PPh 25	Credit; not an expense.
08 Aug	Refund to client (project cancelled)	-3,000,000	Reduction of peredaran bruto	Retur penjualan.
12 Sep	Bank interest (giro)	+84,000	Final-tax under PP 131/2000 (PPh 4(2))	Exclude from NPPN base; Lampiran III.
30 Nov	Stripe payout (USD 1,200)	+19,200,000	Peredaran bruto -- export of services	No PPh 23 (non-resident payer).

NPPN computation (assuming 50% coefficient, TBC)

Item	IDR
Peredaran bruto (domestic clients)	18,870,000 + 6,000,000 + 25,000,000 - 3,000,000 = 46,870,000
Peredaran bruto (foreign clients)	19,200,000
Total peredaran bruto	66,070,000
NPPN% (50%) × peredaran bruto	33,035,000
Penghasilan neto dari pekerjaan bebas	33,035,000
Plus: bank interest -- FINAL TAX, not added to ordinary base	(excluded)
Less: PTKP (TK/0 hypothetically -- IDR 54,000,000)	(54,000,000)
Penghasilan Kena Pajak	NIL (loss carried forward NOT allowed under NPPN -- pencatatan does not produce a fiscal loss; Pasal 6 ayat 2 UU PPh only allows loss carryforward where pembukuan is kept)
PPh credits to claim	PPh 23 IDR 877,000 (370k + 500k+ 7k rounding) + PPh 25 IDR 1,200,000 -- may produce a refund (lebih bayar)

This worked example is for illustration only. The actual rate, PTKP, and percentages must be computed in id-income-tax.

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Section 10 -- Conservative Defaults (Recap)

Situation	Default
Turnover threshold ambiguous	Treat as pembukuan-required
Cash vs accrual ambiguous	Accrual
KLU has two plausible matches with different NPPN%	Use the higher %
Expense plausibly mixed personal/business with no documentation	Treat fully non-deductible
NPPN notification cannot be located in the file	Assume NOT validly elected -- treat as pembukuan and flag uplift risk under Pasal 14(5)
Income type unclear (final-tax vs ordinary)	Treat as ordinary (higher likely tax) and flag for reviewer
Foreign-currency receipt	Translate at the BI tengah-rate on receipt date; flag if BI rate not available
Inventory valuation method undocumented	Assume weighted-average
Bukti potong PPh 23/22/4(2) cannot be located	Do NOT claim the credit until obtained; revenue is still declared gross
Capex vs revex unclear (item between IDR 0 and IDR 1m useful life > 1 yr)	Capitalise. (Pasal 11 has no de-minimis; reviewer can expense.)

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Section 11 -- Sources

Citation	Where it bites
UU 6/1983 jo. UU 16/2009 jo. UU 7/2021 (HPP) -- KUP	Pembukuan obligation (Pasal 28), retention 10 yrs (Pasal 28(11)), Bahasa/IDR (Pasal 28(4)&(7)), method consistency (Pasal 28(5)), statute of limitations (Pasal 13)
UU 7/1983 jo. UU 36/2008 jo. UU 7/2021 -- PPh	NPPN & uplift (Pasal 14), non-deductibles (Pasal 9), depreciation (Pasal 11), loss carryforward (Pasal 6), inventory FIFO/avg (Pasal 10), arm's length (Pasal 18)
KEP-536/PJ./2000	NPPN KLU coefficient schedule. Confirm with later PER/KEP before signing.
PER-17/PJ/2015	NPPN notification procedure; segregated pencatatan by activity
PMK 196/PMK.03/2007 (as amended)	USD bookkeeping permission
PMK 213/PMK.03/2016	Transfer pricing documentation refusal trigger
PP 23/2018 + PP 55/2022	UMKM 0.5% final-tax regime + time limits
PMK 66/PMK.03/2023	In-kind benefit (natura) carve-outs
PMK 81/PMK.03/2024	Coretax filing channel from 2025
PMK 169/PMK.010/2015	Thin-cap DER 4:1

Verification status: All citations above are statutory or PMK-level references that were operative at the time of drafting (tax year 2025). The NPPN coefficient table in Section 6 is illustrative; before signing off any return that relies on a specific NPPN%, the reviewer must confirm the current coefficient in the latest DJP-published instrument for the client's exact 5-digit KBLI and regional tier.

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Section 12 -- Output Contract

When this skill is invoked to classify a transaction set, produce:

1. Working paper (CSV or table) -- one row per transaction with columns: date, counterparty, amount IDR, classification bucket, SPT 1770/1771 line, PPh withholding flag, PPN flag, conservative-default flag, evidence reference, reviewer note.
2. Regime summary -- pembukuan or NPPN; if NPPN, the KLU code used, the NPPN% applied, and the citation.
3. Reviewer brief -- list of "Needs Input" items and "Assumed" items with cash impact ranking per the foundation contract.
4. Sources block -- every cited Pasal / PMK / KEP that materially drove a classification.
5. Sign-off checklist -- pre-populated for the credentialed reviewer (Konsultan Pajak Bersertifikat / Akuntan Publik / Kuasa Hukum Pajak per UU Konsultan Pajak draft & PMK 111/PMK.03/2014).

No SPT figure leaves this skill without a numbered citation. No NPPN coefficient leaves this skill without a "TBC verified against current KEP/PER on [date]" note.

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End of skill.

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