The Directorate General of Taxes (DGT) has issued a new regulation, namely PER 11/PJ/2025, which came into effect on May 22, 2025. This regulation implements the provisions of Article 465(o), (p), (q), (r), (s), (t), and (x) of Minister of Finance Regulation number 81 of 2024 on Taxation Provisions in Connection with the Implementation of the Core Tax Administration System, and the provisions of Article 25( (6) of Law number 7 of 1983 on Income Tax, as last amended by Law number 6 of 2023 on the Enactment of Government Regulations. The Directorate General of Taxes Regulation number PER 11/PJ/2025 is expected to provide legal certainty, administrative ease, improved services, and implement updates to the core tax administration system. Therefore, adjustments to the technical provisions regarding income tax reporting, value-added tax, luxury goods sales tax, and stamp duty are necessary.
PER 11/PJ/2025, consisting of 147 articles and divided into 10 chapters, discusses provisions on income tax reporting, value added tax, sales tax on luxury goods, and stamp duty in the context of implementing the core tax administration system. This regulation also addresses the reporting of income tax installment calculations article 25 for bank, state-owned enterprises, regional-owned enterprises, taxpayers listed on the stock exchange, and other taxpayers. With the implementation of the Directorate General of Taxes Regulation number PER 11/PJ/2025, several regulations have been amended, one of which is Article 44 paragraph 1. The deadline for submitting tax invoice has been changed from the 15th of the following month to the 20th of the following month.
PER-11/PJ/2025 not only amends a number of previous tax regulations, but also clearly stipulates transitional provisions to ensure a smooth transition to the coretax administration system. Under these transitional provisions, certain amended old regulations remain in effect for specific matters not yet detailed in the new regulations. However, the substance and details of these regulations have been aligned with the format, procedures, and coretax-based reporting system. These provisions aim to avoid overlap between old and new rules and ensure that the implementation of the coretax system is consistent and does not disrupt legal certainty or taxpayers’ reporting activities. Thus, all operational rules that are still needed will remain in effect with substantive adjustments in line with the current tax administration.
By Olina Rizki Arizal – Partner
TBrights is a tax consultant in Indonesia that is currently an Integrated Business Service in Indonesia that can provide comprehensive tax and business services.
Reference:
- The Directorate General of Taxes Regulation number PER-11/PJ/2025 on Requirements For Reporting Income Tax, Value Added Tax, Luxury Goods Sales Tax, and Stamp Duty In The Context Of Implementing The Coretax Administration System
