Indonesia VAT

Indonesia PPN (Pajak Pertambahan Nilai / VAT) Skill v2.1

Verified rates & thresholds (accountant-reviewed)

Reviewed against the cited tax authorities by RILIA PUTRI on 2026-06-03. Items flagged for further clarification are tracked separately and excluded here. This block is generated from verified skill_facts — edit the facts, not the prose.

PPN - VAT

• Standard effective rate (non-luxury) — 11% — nominal 12% applied to DPP of 11/12 × selling price (UU HPP Art. 7; PMK 131/2024)
• Luxury goods (PPnBM-listed) rate — 12% on full DPP from 1 Feb 2025. Transitional 11/12 DPP in Jan 2025. (PMK 131/2024)
• Export rate — 0% on goods; qualifying exported services (UU PPN Art. 7(2))
• PKP mandatory threshold — IDR 4,800,000,000 annual turnover (UU PPN Art. 3A; PMK 197/2013)
• SPT Masa PPN filing deadline — Generally due within 20 days after the end of the tax period, subject to applicable VAT filing regulations and DJP administrative provisions. (UU KUP as amended by UU HPP No. 7/2021.)
• PPN payment deadline — PPN and PPnBM generally must be paid by the end of the month following the tax period and before the relevant SPT Masa PPN is submitted, subject to applicable VAT regulations. (UU KUP, PMK 81/2024 Article 94(3) as amended by PMK 01/2026; UU KUP as amended by UU HPP No. 7/2021.)
• Faktur Pajak issuance — Faktur Pajak generally must be issued at the time of taxable supply or in accordance with applicable VAT invoicing and electronic tax administration regulations. (PMK-151/PMK.03/2013, Indonesian VAT Law Article 13, PER-11/PJ/2025, and PMK 81/2024 as amended by PMK 01/2026.)
• Input credit window — Within 3 months of the tax period (UU PPN)
• Late filing SPT Masa PPN — IDR 500,000 per month (UU KUP Art. 7)
• Late PPN payment — 2% per month of unpaid tax (UU KUP Article 9(2a), Article 13(2))
• Late Faktur Pajak — 2% of DPP per Faktur (Indonesian VAT Law Article 14(4))
• Underpayment on audit — 100% of underpaid tax (UU KUP Article 13(3), UU KUP as amended by UU HPP No. 7/2021.)
• Basic food staples — Basic food staples such as rice, corn, sago, soybeans, salt, fresh meat, eggs, milk, fruits, and vegetables (Indonesian VAT Law Article 4A as amended by UU HPP No. 7/2021)
• Services exempt — Medical, education, financial, insurance, employment, water supply (Indonesian VAT Law Article 4A as amended by UU HPP No. 7/2021, PMK 70/PMK.03/2022 Articles 3, 5–8)
• PMSE PPN rate — 11% collected by registered foreign providers (Indonesian VAT Law Article 7, PMK 81/2024 Articles 332–339)
• PMSE registration threshold — >IDR 600m annual turnover from Indonesia OR >12,000 users/year (PMK 81/2024 Articles 332–339)
• I.A — Taxable sales 11% — Taxable supplies subject to VAT (Tax Base/DPP) (Indonesian VAT Law Articles 4 & 7; UU HPP No. 7/2021 Article 7)
• I.B — Zero-rated (exports) — Exports (Indonesian VAT Law Articles 3A, 4(1)(f),(g),(h), & 7(2))
• I.C — Exempt/non-taxable — VAT-exempt supplies (Indonesian VAT Law Article 4A as amended by UU HPP No. 7/2021; PMK 70/PMK.03/2022 Articles 3 & 5–8)
• II — Output PPN — Output VAT (Indonesian VAT Law Articles 1A, 4, & 9)
• III.A — Domestic input PPN — Domestic Input VAT (Indonesian VAT Law Article 9)
• IV — PPN payable — Output VAT less allowable Input VAT (Indonesian VAT Law Article 9(2))
• Coretax mandatory from — January 2025 implementation for VAT administration (PMK 81/2024 as amended by PMK 01/2026)
• e-Faktur system — Mandatory for taxable entrepreneurs (PKPs); integrated with Coretax (Indonesian VAT Law Article 13; PER-11/PJ/2025; PMK 81/2024 as amended by PMK 01/2026)
• NPWP format on Faktur Pajak — 16-digit NIK-based Taxpayer Identification Number (PMK-112/PMK.03/2022 Article 2(1)–(3) & PER-6/PJ/2024)

Section 1 — Quick reference

Quick reference

Field	Value
Country	Indonesia (Republik Indonesia)
Tax	PPN — Pajak Pertambahan Nilai (Value Added Tax)
Currency	IDR (Indonesian Rupiah / Rupiah)
Tax year	Calendar year (1 Jan – 31 Dec)
Standard rate	Effective 11% for non-luxury goods/services; 12% for LGST-listed luxury goods from 1 Feb 2025. Under PMK 131/2024, the nominal rate is 12% but the tax base (DPP) for non-luxury supplies is 11/12 of the selling price, so the effective rate remains 11%. (See "Section — Recent changes (PMK 131/2024 + Coretax)" below.)
Zero rate	0% (exports of goods; exported services meeting criteria)
Exempt	Basic food staples (beras, jagung, etc.), medical services, education, financial services, insurance, employment services, certain mining activities, water (drinking water supply)
PPnBM	Pajak Penjualan atas Barang Mewah (Luxury Goods Sales Tax) — separate 10%–200% on luxury items; out of scope for this skill
Registration threshold	IDR 4,800,000,000 per year (IDR 4.8 billion)
Taxable Entrepreneur	PKP (Pengusaha Kena Pajak) — mandatory registration above threshold
Tax authority	DJP (Direktorat Jenderal Pajak — Directorate General of Taxes)
Filing	SPT Masa PPN — monthly VAT return via e-Faktur application
Filing deadline	End of month following the tax period (e.g., April period → 31 May)
Payment deadline	End of month following the tax period
e-Faktur	Mandatory electronic tax invoice system — all PKPs must use
Tax invoice	Faktur Pajak — required for input credit
NPWP	Nomor Pokok Wajib Pajak (15-digit taxpayer ID)
Contributor	Open Accountants Community
Validated by	Pending — requires sign-off by a licensed Indonesian tax consultant (Konsultan Pajak)
Skill version	2.0

Key SPT Masa PPN form lines

Key SPT Masa PPN form lines

Line	Meaning
I.A	Taxable sales at 11% (Penyerahan yang terutang PPN)
I.B	Zero-rated sales (Ekspor)
I.C	Exempt/non-taxable sales
II	Output PPN (Pajak Keluaran)
III.A	Input PPN from domestic purchases (Pajak Masukan)
III.B	Input PPN from imports
III.C	Input PPN not creditable (tidak dapat dikreditkan)
III.D	Net input PPN
IV	PPN payable (II − III.D)
V	Previous period excess credit (Lebih Bayar dikompensasi)
VI	Net payable or refund

Conservative defaults

Conservative defaults

Ambiguity	Default
Unknown rate on a sale	11% standard
Unknown counterparty registration (PKP or non-PKP)	Non-PKP — no input credit
Unknown counterparty country	Domestic Indonesia
Unknown export qualification	Domestic 11% until evidence confirmed
Unknown business-use %	0% input credit
Unknown whether Faktur Pajak is available	No input credit
Unknown B2B vs B2C for digital services	B2C — 11% applicable

Red flag thresholds

Red flag thresholds

Threshold	Value
HIGH single transaction	IDR 100,000,000
HIGH tax delta on single default	IDR 11,000,000
MEDIUM counterparty concentration	>40% of output or input
MEDIUM conservative default count	>4 per period
LOW absolute net PPN position	IDR 50,000,000

Section 2 — Required inputs and refusal catalogue

Required inputs

Minimum viable — bank statement for the month in CSV, PDF, or pasted text. NPWP (15-digit tax ID) and confirmation of PKP status.

Recommended — Faktur Pajak for all input credits, e-Faktur reports from DJP system, prior month excess credit (Lebih Bayar), SPTPD (period tax return).

Ideal — complete e-Faktur data export, import customs declarations (PIB — Pemberitahuan Impor Barang), asset register, full purchase/sales ledger.

Refusal if minimum missing — SOFT WARN. No bank statement = hard stop. "Input PPN credits require Faktur Pajak verified in the DJP e-Faktur system. All credits are provisional pending Faktur verification."

Refusal catalogue

• R-ID-1 — Non-PKP (below IDR 4.8B threshold) — This business is not a Pengusaha Kena Pajak (PKP). Non-PKPs do not charge PPN and cannot recover input PPN. This skill covers PKP-registered businesses only.
• R-ID-2 — Luxury goods tax (PPnBM) — PPnBM on luxury goods (vehicles, electronics above threshold, jewellery, etc.) is a separate tax mechanism. Out of scope — escalate to a Konsultan Pajak.
• R-ID-3 — Partial exemption (usaha campuran) — Businesses making both taxable and exempt supplies must apportion input PPN. Apportionment requires the taxable/total ratio — out of scope without full-year data. Escalate.
• R-ID-4 — Export refund (restitusi PPN) — PPN refund claims for exporters require separate documentation and DGT audit. Out of scope — escalate.
• R-ID-5 — Withholding PPN (Pemungut PPN) — Government agencies and designated private companies act as PPN withholders. If your client has significant government contracts, the withheld PPN must be tracked and credited. Flag for specialist review.

Section 3 — Supplier pattern library

Match by case-insensitive substring on counterparty name or reference. Most specific match wins. Fall through to Section 5 if no match.

3.1 Indonesian banks — fees and charges (exempt / exclude)

3.1 Indonesian banks — fees and charges (exempt / exclude)

Pattern	Treatment	Notes
BANK CENTRAL ASIA, BCA	EXCLUDE (fee lines)	Financial service — PPN exempt
BANK RAKYAT INDONESIA, BRI	EXCLUDE (fee lines)	Same
BANK NEGARA INDONESIA, BNI	EXCLUDE (fee lines)	Same
BANK MANDIRI	EXCLUDE (fee lines)	Same
CIMB NIAGA	EXCLUDE (fee lines)	Same
BANK DANAMON	EXCLUDE (fee lines)	Same
BANK PERMATA	EXCLUDE (fee lines)	Same
OVO (fintech)	EXCLUDE (fee lines)	E-wallet fee — exempt financial service
GOPAY, GOJEK (payment fee)	EXCLUDE (fee lines)	Same
DANA E-WALLET	EXCLUDE (fee lines)	Same
BIAYA ADMIN, BUNGA, FEE	EXCLUDE	Bank admin fee/interest — exempt

3.2 Indonesian government and statutory (exclude)

3.2 Indonesian government and statutory (exclude)

Pattern	Treatment	Notes
DIREKTORAT JENDERAL PAJAK, DJP	EXCLUDE	Tax payment
PAJAK PERTAMBAHAN NILAI, PPN	EXCLUDE	Tax remittance
PAJAK PENGHASILAN, PPH	EXCLUDE	Income tax — out of PPN scope
BPJS KESEHATAN	EXCLUDE	Health insurance — out of scope
BPJS KETENAGAKERJAAN	EXCLUDE	Employment insurance — out of scope
BEA CUKAI, CUSTOMS	EXCLUDE	Customs duty (import PPN tracked separately)
IURAN BPJS	EXCLUDE	BPJS contribution

3.3 Indonesian utilities (taxable at 11%)

3.3 Indonesian utilities (taxable at 11%)

Pattern	Treatment	Rate	Notes
PLN, PERUSAHAAN LISTRIK NEGARA	Input 11%	11%	Electricity — taxable
PDAM, AIR MINUM	EXEMPT	0%	Drinking water supply — exempt
PERTAMINA	Input 11%	11%	Fuel/gas — taxable
PERTAGAS, PGN (gas network)	Input 11%	11%	Gas — taxable
TELKOM INDONESIA	Input 11%	11%	Telecom — taxable
TELKOMSEL	Input 11%	11%	Mobile — taxable
INDOSAT OOREDOO HUTCHISON	Input 11%	11%	Mobile — taxable
XL AXIATA	Input 11%	11%	Mobile — taxable
SMARTFREN	Input 11%	11%	Mobile — taxable
FIRST MEDIA, MNC PLAY	Input 11%	11%	Internet/cable — taxable

3.4 Transport and logistics

3.4 Transport and logistics

Pattern	Treatment	Rate	Notes
GARUDA INDONESIA	Check route	0%/11%	International 0%; domestic 11%
LION AIR, WINGS AIR	Check route	0%/11%	International 0%; domestic 11%
CITILINK	Check route	0%/11%	International 0%; domestic 11%
BATIK AIR	Check route	0%/11%	Domestic 11%; international 0%
GOJEK (ride)	Input 11%	11%	Ride-hailing — taxable
GRAB INDONESIA (ride)	Input 11%	11%	Ride-hailing — taxable
BLUEBIRD TAXI	Input 11%	11%	Taxi — taxable
DAMRI	Input 11%	11%	Bus — taxable
KAI, KERETA API INDONESIA	Input 11%	11%	Rail — taxable
JNE, JALUR NUGRAHA EKAKURIR	Input 11%	11%	Courier — taxable
TIKI TITIPAN KILAT	Input 11%	11%	Courier — taxable
J&T EXPRESS INDONESIA	Input 11%	11%	Courier — taxable
SICEPAT EKSPRES	Input 11%	11%	Courier — taxable
ANTERAJA	Input 11%	11%	Courier — taxable
NINJA VAN INDONESIA	Input 11%	11%	Courier — taxable

3.5 Food and retail

3.5 Food and retail

Pattern	Treatment	Rate	Notes
INDOMARET	Input 11% (non-food)/EXEMPT (basic staples)	Mixed	Food staples (beras, gula, etc.) exempt; packaged food 11%
ALFAMART	Input 11%/EXEMPT	Mixed	Same split
HYPERMART	Input 11%/EXEMPT	Mixed	Same
CARREFOUR INDONESIA, TRANS MART	Input 11%/EXEMPT	Mixed	Same
GIANT (HERO GROUP)	Input 11%/EXEMPT	Mixed	Same
TOKOPEDIA (marketplace)	Check invoice	—	Marketplace — check individual seller PKP status
SHOPEE INDONESIA (marketplace)	Check invoice	—	Same
LAZADA INDONESIA (marketplace)	Check invoice	—	Same
BUKALAPAK (marketplace)	Check invoice	—	Same
RESTORAN, RUMAH MAKAN (restaurant)	Input 11%	11%	Restaurant meals — taxable (no block in Indonesia)

3.6 SaaS — local Indonesian suppliers (11%)

3.6 SaaS — local Indonesian suppliers (11%)

Pattern	Treatment	Rate	Notes
JURNAL.ID (Mekari)	Input 11%	11%	Indonesian accounting SaaS — PKP registered
ACCURATE ONLINE	Input 11%	11%	Indonesian accounting software
ZAHIR ACCOUNTING	Input 11%	11%	Indonesian ERP
KLIKPAJAK (Mekari)	Input 11%	11%	Indonesian tax software
TALENTA (Mekari)	Input 11%	11%	Indonesian HR SaaS

3.7 SaaS — international suppliers (PMSE — Perdagangan Melalui Sistem Elektronik)

DJP has a system for foreign digital service providers (PMSE) to register and collect 11% PPN directly from Indonesian B2C customers. For B2B: PKP buyers can claim input credit if the foreign provider is PMSE-registered and issues a valid commercial document (kuitansi).

3.7 SaaS — international suppliers table

Pattern	Registration status	Treatment	Notes
GOOGLE (Workspace, Ads, Cloud)	PMSE registered	Input 11% if commercial invoice held
MICROSOFT (365, Azure)	PMSE registered	Input 11% if invoice held
META, FACEBOOK ADS	PMSE registered	Input 11% if invoice held
NETFLIX	PMSE registered	11% on subscription (B2C)
SPOTIFY	PMSE registered	11% on subscription
ZOOM	PMSE registered	Input 11% if invoice held
SLACK	PMSE registered	Input 11% if invoice held
NOTION, OPENAI, ANTHROPIC	Check PMSE list	Flag if not registered
AWS (Amazon)	PMSE registered	Input 11% if invoice held

3.8 Payment processors (exempt fees)

3.8 Payment processors (exempt fees)

Pattern	Treatment	Notes
MIDTRANS (biaya)	EXCLUDE	Payment processing fee — exempt
DOKU (biaya)	EXCLUDE	Payment gateway — exempt
XENDIT (biaya)	EXCLUDE	Payment gateway — exempt
STRIPE (biaya)	EXCLUDE	Payment gateway — exempt

3.9 Internal transfers and exclusions

3.9 Internal transfers and exclusions

Pattern	Treatment	Notes
TRANSFER ANTAR REKENING, INTERNAL	EXCLUDE	Internal movement
PINJAMAN, CICILAN PINJAMAN	EXCLUDE	Loan principal
GAJI, UPAH, SALARY	EXCLUDE	Payroll — outside PPN scope
DIVIDEN	EXCLUDE	Dividend — out of scope
UANG MUKA, DP (deposit advance)	Tier 2 — check	Advance payment for taxable supply triggers PPN
TARIK TUNAI, ATM	Tier 2 — ask	Default exclude

Section 4 — Worked examples

Six classifications from a hypothetical Jakarta-based IT consulting firm. Format: Bank BCA (Bank Central Asia) rekening koran (account statement).

Example 1 — Domestic B2B revenue (11%)

Input line: 15/04/2025 Transfer Masuk PT TEKNOLOGI NUSANTARA REF: FP-2025-041 Rp 111.000.000 Rp 500.000.000

Reasoning: Incoming Rp 111,000,000 from a Jakarta company for IT consulting. Standard 11% PPN. Gross Rp 111,000,000 includes PPN. Net = Rp 100,000,000 (DPP — Dasar Pengenaan Pajak) + Rp 11,000,000 Pajak Keluaran (output PPN). A Faktur Pajak must be issued via e-Faktur and reported in the SPT Masa PPN. Note Indonesian format: Rp 111.000.000 = IDR 111,000,000 (periods for thousands, comma for decimal).

Classification: Output PPN 11% — Rp 11,000,000. Net sales (DPP): Rp 100,000,000.

Example 2 — Export service (zero-rated)

Input line: 22/04/2025 Penerimaan Valas ACME CORPORATION USA Technical consulting Q1/2025 USD 5,000 (Rp 80.000.000)

Reasoning: USD payment from US company for services. Zero-rated if the service is consumed outside Indonesia. Evidence: contract, USD transfer record, services performed for foreign entity. Report Rp 80,000,000 on SPT line I.B (zero-rated exports). Output PPN: Rp 0. Conservative default: 11% if export qualification unconfirmed.

Classification: Zero-rated — Rp 80,000,000. Output PPN: Rp 0.

Example 3 — Electricity bill (11%, input credit)

Input line: 10/04/2025 Bayar Tagihan PLN UNIT PELAYANAN Listrik April 2025 Rp 5.500.000 Rp 44.500.000

Reasoning: Monthly electricity from PLN. Taxable at 11%. Gross Rp 5,500,000. Net DPP = Rp 4,954,955 + Rp 545,045 input PPN at 11%. PLN issues a Faktur Pajak — input credit claimable pending e-Faktur verification.

Classification: Input PPN 11% — Rp 545,045. DPP: Rp 4,954,955.

Example 4 — Domestic courier (11%)

Input line: 08/04/2025 Transfer Keluar JNE JALUR NUGRAHA EKAKURIR Ongkos Kirim Maret 2025 Rp 11.000.000 Rp 33.500.000

Reasoning: JNE courier services. Taxable at 11%. Gross Rp 11,000,000. DPP = Rp 9,909,910 + Rp 1,090,090 input PPN. JNE is a PKP-registered courier — Faktur Pajak available. Input credit claimable.

Classification: Input PPN 11% — Rp 1,090,090. DPP: Rp 9,909,910.

Example 5 — International SaaS (PMSE)

Input line: 05/04/2025 Debit Kartu GOOGLE IRELAND LIMITED Google Workspace April 2025 Rp 3.300.000 Rp 30.200.000

Reasoning: Google Workspace. Google is registered under the DJP PMSE system and collects 11% PPN from Indonesian customers. For a PKP business, input credit can be claimed using Google's commercial invoice as supporting document (kuitansi). This is different from a standard Faktur Pajak — check DJP guidance on PMSE input credit recovery. Flag: confirm whether the DJP currently allows PMSE commercial documents as input credit evidence for PKP buyers.

Classification: Tier 2 flag — Input PPN 11% Rp 330,000 potentially claimable; confirm PMSE input credit eligibility. DPP: Rp 3,000,000.

Example 6 — Basic food staples (exempt)

Input line: 12/04/2025 Pembelian TOKO SEMBAKO MAKMUR Beras dan Gula Rp 5.000.000 Rp 25.200.000

Reasoning: Purchase of rice (beras) and sugar (gula) from a grocery. Basic food staples (bahan pokok) are exempt from PPN. No input PPN on this purchase. EXCLUDE from PPN computation. This is a business expense for income tax but generates no input credit.

Classification: EXEMPT — no input PPN. Out of PPN scope.

Section 5 — Tier 1 rules (compressed)

5.1 Standard rate 11%

• Standard rate 11% — Default rate for all taxable supplies. Rate increased from 10% to 11% effective 1 April 2022 (Law No. 7 of 2021 on Tax Regulation Harmonisation). (UU PPN No. 42/2009 as amended by UU HPP No. 7/2021)

5.2 Zero rate — exports

• Zero rate — exports — Exports of goods and qualifying exported services. Zero-rated evidence for goods: Pemberitahuan Ekspor Barang (PEB — export declaration) and settlement documents. Services: contract + payment in foreign currency + consumed outside Indonesia. (UU PPN Article 7(2))

5.3 Exempt supplies

• Exempt supplies — Basic food staples (beras, jagung, sagu, kedelai, garam, daging segar, telur, susu, buah-buahan, sayur-sayuran); medical/health services; education; financial services; insurance services; employment; water supply (drinking water). (UU PPN Article 4A)

5.4 Faktur Pajak (tax invoice) requirements

• Faktur Pajak requirements — Issued via e-Faktur application (mandatory for all PKPs since 2016). Must be issued within: (a) end of month of delivery/payment for regular transactions. Required fields: seller NPWP, buyer NPWP, Faktur Pajak serial number (16-digit), date, description, DPP (tax base), PPN amount. Late issuance penalty: 2% of DPP per Faktur.

5.5 Input credit eligibility

• Input credit eligibility — Input PPN is creditable if: (1) valid Faktur Pajak is held; (2) the purchase relates to taxable business activities; (3) Faktur Pajak is verified in the DJP e-Faktur system; (4) claimed within 3 months of the tax period. Non-creditable: entertainment, golf, Faktur Pajak from non-PKP suppliers.

5.6 PMSE (digital economy)

• PMSE (digital economy) — Foreign digital service providers (PMSE) registered with DJP collect 11% PPN from Indonesian customers. For PKP buyers, check current DJP guidance on whether PMSE commercial documents (kuitansi) qualify as input credit evidence. Currently a grey area.

5.7 Withholding PPN (Pemungut)

• Withholding PPN (Pemungut) — Government agencies and certain designated private companies (BUMN and others) withhold the PPN portion of payments and remit directly to DJP. Suppliers receive only the net amount. The withheld PPN is NOT offset against the supplier's output PPN in the SPT — it is reported separately in section IV of the SPT.

5.8 Filing deadlines

5.8 Filing deadlines

Obligation	Deadline
PPN payment	End of month following tax period
SPT Masa PPN filing	End of month following tax period
Faktur Pajak issuance	Within the month of supply (or end of month for periodic billing)
Input credit window	Within 3 months of the tax period

5.9 Penalties

5.9 Penalties

Offence	Penalty
Late filing SPT	IDR 500,000 per month
Late payment	2% per month of unpaid tax
Late Faktur Pajak	2% of DPP per Faktur
Underpayment detected by audit	100% of underpaid tax
Fraudulent Faktur	Criminal liability

Section 6 — Tier 2 catalogue

6.1 PMSE input credit eligibility

What it shows: Payment to a foreign digital service provider registered under PMSE. What's missing: Whether DJP currently accepts the PMSE commercial invoice as an input credit document for PKP buyers. Conservative default: No input credit pending DJP guidance confirmation. Question to ask: "Do you have a commercial invoice from this foreign provider showing 11% PPN? Confirm with your tax consultant whether PMSE documents currently qualify for input credit."

6.2 Export service qualification

What it shows: Revenue from a foreign client. What's missing: Whether the service was consumed outside Indonesia and payment was in foreign currency. Conservative default: 11% domestic rate. Question to ask: "Was this service entirely consumed outside Indonesia? Was payment received in foreign currency (USD/EUR/etc.)? Is there a signed contract with the foreign client?"

6.3 Mixed basic staples vs. packaged goods

What it shows: Purchase from a supermarket or grocery store. What's missing: Split between exempt basic staples and taxable packaged goods. Conservative default: 11% on full amount. Question to ask: "Do you have an itemised receipt? Which items were basic staples (beras, gula, telur, etc. — exempt) vs. packaged/processed food (11%)?"

6.4 Government contract withholding PPN

What it shows: Receipt from a government agency that appears lower than invoiced amount. What's missing: Whether PPN was withheld (Pemungut PPN). Conservative default: Record full output PPN on invoice; check for SSP (payment slip) from government withholding. Question to ask: "Did this government client withhold PPN? Do you have the withholding confirmation (SSP PPN) to include in your SPT?"

6.5 Advance payments (uang muka)

What it shows: Incoming advance payment before delivery of goods/services. What's missing: Whether a Faktur Pajak has been issued for the advance. Conservative default: Treat as taxable — output PPN due on receipt of advance. Question to ask: "Was a Faktur Pajak issued for this advance payment? PPN is due when advance is received, not at delivery."

Section 7 — Excel working paper template

INDONESIA PPN WORKING PAPER — KERTAS KERJA SPT MASA PPN
Masa Pajak (Period): ____________  NPWP: ____________

A. PAJAK KELUARAN (OUTPUT PPN)
  A1. Penyerahan kena pajak 11% (DPP)         ___________
  A2. Pajak Keluaran 11% (A1 × 11%)           ___________
  A3. Ekspor 0% (DPP)                          ___________
  A4. Penyerahan bebas PPN (DPP)               ___________
  A5. Total Pajak Keluaran (A2)                ___________

B. PAJAK MASUKAN (INPUT PPN)
  B1. Perolehan dalam negeri 11% (DPP)         ___________
  B2. Pajak Masukan 11% (B1 × 11%)             ___________
  B3. Impor barang / jasa luar negeri (DPP)    ___________
  B4. PPN impor (B3 × 11%)                     ___________
  B5. Total Pajak Masukan (B2+B4)              ___________
  B6. Pajak Masukan tidak dapat dikreditkan    ___________
  B7. Pajak Masukan dapat dikreditkan (B5−B6) ___________

C. PENGHITUNGAN PPN
  C1. Kurang / Lebih bayar (A5 − B7)           ___________
  C2. Kompensasi Lebih Bayar periode lalu      ___________
  C3. PPN kurang dibayar (C1 − C2)             ___________
  C4. Atau: Lebih Bayar (jika C1 < C2)         ___________

REVIEWER FLAGS:
  [ ] All Faktur Pajak verified in e-Faktur system?
  [ ] Export evidence (PEB) held for zero-rated sales?
  [ ] Government withholding PPN (SSP) collected?
  [ ] PMSE input credit eligibility confirmed?
  [ ] Basic staples correctly excluded (exempt)?
  [ ] Advance payments: Faktur Pajak issued?

Section 8 — Bank statement reading guide

Common Indonesian bank statement formats (rekening koran)

Common Indonesian bank statement formats (rekening koran)

Bank	Key columns	Date format	Amount format
BCA	Tanggal, Keterangan, Debit, Kredit, Saldo	DD/MM/YYYY	Rp X.XXX.XXX (period=thousands, comma=decimal)
BRI	Tgl Transaksi, Uraian, Debit, Kredit, Saldo	DD/MM/YYYY	Rp format
BNI	Tanggal, Mutasi, Debet, Kredit, Saldo	DD/MM/YYYY	Rp format
Mandiri	Tgl, Ket/Keterangan, Debet, Kredit, Saldo	DD/MM/YYYY	Rp format
CIMB Niaga	Date, Description, Debit, Credit, Balance	DD/MM/YYYY	Rp format

Common Indonesian bank statement formats (rekening koran)

Key note on Indonesian number format: Rp 111.000.000 = IDR 111,000,000 (one hundred eleven million rupiah). Periods separate thousands; comma separates decimals (rarely used in IDR).

Key Indonesian banking terms

Key Indonesian banking terms

Indonesian	Meaning	Classification hint
Transfer Masuk	Incoming transfer	Potential revenue
Transfer Keluar	Outgoing transfer	Potential expense
Bayar Tagihan	Bill payment	Expense
Penerimaan Valas	Foreign currency receipt	Potential export
Bunga	Interest	Exempt
Biaya Admin	Admin fee	Bank fee — exempt
Saldo	Balance	Running balance — ignore
Keterangan / Uraian	Description / narrative	Key classification field
Tarik Tunai / ATM	ATM withdrawal	Tier 2 — ask
Gaji	Salary	Out of PPN scope

Section 9 — Onboarding fallback

If the client provides a bank statement but cannot answer all questions immediately:

1. Classify all transactions using the pattern library (Section 3)
2. Apply conservative defaults (Section 1)
3. Mark Tier 2 items as "PENDING — reviewer must confirm"
4. Generate working paper with flags

INDONESIA PPN ONBOARDING — PERTANYAAN MINIMUM
1. NPWP (15-digit Nomor Pokok Wajib Pajak)?
2. Apakah sudah PKP (Pengusaha Kena Pajak)?
   Jika ya: Nomor Pengukuhan PKP?
3. Masa pajak (bulan) yang dicakup laporan bank ini?
4. Ada penjualan ekspor (tarif 0%)?
   Jika ya: apakah ada PEB (Pemberitahuan Ekspor Barang) atau kontrak dengan pihak asing?
5. Ada pemungutan PPN oleh instansi pemerintah (pemungut PPN)?
   Jika ya: sudah ada SSP PPN dari pemungut?
6. Ada langganan software/SaaS asing (Google, Microsoft, dll.)?
   Apakah penyedia asing sudah terdaftar PMSE DJP?
7. Lebih bayar PPN dari masa sebelumnya yang dikompensasi?
8. Ada uang muka (advance payment) yang diterima — sudah ada Faktur Pajak?

Section 10 — Reference material

Key legislation

Key legislation

Topic	Reference
PPN Law	UU PPN No. 42/2009 as amended by UU HPP No. 7/2021
11% rate	UU HPP No. 7/2021 Article 7
Exempt supplies	UU PPN Article 4A
Faktur Pajak	PMK-151/PMK.03/2013; DJP Circular SE-17/PJ/2014
e-Faktur	PER-16/PJ/2014 and updates
PMSE digital	PMK-48/PMK.03/2020
Export zero-rating	UU PPN Article 7(2); PMK on export
Withholding PPN	PMK on Pemungut PPN
Penalties	UU KUP (Tax Administration Law) No. 28/2007

Known gaps

• PPnBM (luxury goods tax) — separate mechanism; out of scope
• Partial exemption (usaha campuran) apportionment — requires full-year data; escalate
• PPN refund (restitusi) claims for exporters — out of scope; requires DGT process
• Real estate and construction special rules — escalate
• PMSE input credit current DJP stance — verify latest guidance before claiming

Self-check before filing

• All Faktur Pajak issued within month of supply
• All input Faktur Pajak verified in e-Faktur system
• Export PEB held for zero-rated sales
• Government SSP PPN collected and applied
• PMSE commercial invoices assessed for input credit eligibility
• Basic food staples correctly excluded
• Prior month Lebih Bayar correctly applied

Changelog

Changelog

Version	Date	Change
1.0	2024	Initial release
2.0	April 2026	Full v2.0 rewrite: pattern library, worked examples, PMSE section, no inline tier tags
2.1	2026-05	Add PMK 131/2024 (nominal 12% with 11/12 DPP keeping non-luxury at 11% effective; 12% effective on LGST goods from 1 Feb 2025); add Coretax DJP filing channel; flag pending accountant verification

Section — Recent changes (PMK 131/2024 + Coretax)

PMK 131/2024 — the 11% / 12% split (effective 1 January 2025)

• PMK 131/2024 rate split — PMK 131/2024 (issued 31 December 2024) changed the nominal PPN rate to 12%, but kept the effective rate at 11% for non-luxury supplies through a tax-base (DPP — Dasar Pengenaan Pajak) adjustment: - Non-luxury goods/services: 12% applied to a DPP of 11/12 × selling price → effective PPN = 11%. Output VAT and input VAT both follow this formula. Faktur Pajak shows the 12% rate but the underlying DPP is 11/12 of price. - Luxury goods (LGST-listed — PPnBM): from 1 February 2025, 12% applied to the full selling price → effective 12%. For 1–31 January 2025, the transitional 11/12 DPP also applied to luxury goods. Practical implication: most freelance/SME invoices remain effectively 11%. Only LGST-listed items (luxury vehicles, luxury non-vehicles per PMK 96/2021 + PMK 15/2023 and PMK 141/2021 + PMK 42/2022) carry a real 12%. (PMK 131/2024)

Coretax DJP — the new filing channel (effective 1 January 2025)

• Coretax DJP filing channel — From tax year 2025 onward, all PPN compliance flows through Coretax DJP: - e-Faktur is inside Coretax (replaces the standalone desktop app). NSFP (Nomor Seri Faktur Pajak) requested in-platform; QR code generated automatically. - SPT Masa PPN filed via Coretax (web upload / Coretax Form / Coretax Mobile). - For tax periods through December 2024, the legacy DJP Online / e-Faktur desktop is still used; from January 2025 (filed February 2025) onward, Coretax. - See id-einvoice-coretax skill for the full Coretax workflow.

NPWP = NIK (effective 1 July 2024)

• NPWP = NIK — Indonesian-citizen taxpayers now use their 16-digit NIK (national ID) as their NPWP. Foreign-national taxpayers retain the 15-digit NPWP until further notice. Faktur Pajak issued to/from Indonesian counterparts should carry the 16-digit identifier.

Prohibitions

• Prohibitions — - NEVER claim input credit from a non-PKP supplier's document — only valid Faktur Pajak qualifies - NEVER apply 10% rate — current nominal rate is 12% with an effective 11% on non-luxury via the PMK 131/2024 DPP 11/12 mechanism - NEVER exempt basic food staples if they are processed/packaged (only raw staples listed in Article 4A are exempt) - NEVER omit withholding PPN from government clients — track SSP separately - NEVER present calculations as definitive — direct to a licensed Indonesian tax consultant (Konsultan Pajak)

Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for errors, omissions, or outcomes. All outputs must be reviewed by a qualified professional before filing.

The most up-to-date version is maintained at openaccountants.com.

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