#Periodic Tax Return

Dissecting PER-11/PJ/2025: BIJAK Webinar Explores the Complexity of Tax Returns in the Coretax Era

MUC BIJAK Vol. 4 provides an in-depth discussion of PER-11/PJ/2025, an omnibus regulation that harmonizes tax return reporting with the Coretax system. Discover the key changes and their implications for taxpayers.

Jul 11, 2025

Understand PER-11/2025 Through the MUC BIJAK Webinar: Tax Return Update in the Coretax Era

MUC BIJAK Webinar Vol. 4 Discusses Director General of Taxes Regulation PER-11/2025, updating the rules for filing periodic and annual tax returns. This regulation aligns tax administration processes with the Coretax system, which came into effect in 2025.

Jul 3, 2025

DGT Updates VAT Periodic Tax Return Rules Through PER-11/PJ/2025

The Directorate General of Taxes (DGT) has officially updated the rules for filing VAT Periodic Tax Returns through PER-11/PJ/2025. Get informed on the key changes, including new attachment documents, elimination of old forms, and the mandatory electronic filing via the Coretax system.

Jun 13, 2025

DGT Changes Format of Income Tax Article 21/26 Withholding Slips Through Regulation PER-11/PJ/2025

The Directorate General of Taxes (DGT) has issued PER-11/PJ/2025, which changes the format of tax withholding slips and the reporting of the Periodic Income Tax Return (SPT Masa) for Income Tax Article (ITA) 21/26. This regulation aligns with the Coretax system and governs the creation, correction, cancellation, and addition of tax withholding slips and tax returns digitally.

Jun 10, 2025

Reform of Tax Reporting Mechanism: 25 Previous Regulations Officially Revoked

Jun 9, 2025

DGT Officially Waives Penalties for Late Tax Payments and Filing Due to Coretax

DGT Waives Tax Late Penalties Caused by Taxpayer Fault, Following KEP-67/PJ/2025, Effective February 17, 2025, in Line with Coretax Implementation.

Mar 1, 2025

Extended Deadline for Paying and Reporting Periodic Income Tax Returns: March Deadline Extended to 16 April 2024

The Directorate General of Taxes (DGT) has extended the deadline for paying Income Tax withheld or collected in March 2024, paying self-paid income tax in March 2024, and reporting the March 2024 Periodic Income Tax Return (SPT).

Apr 7, 2024

Crypto Operators are Required to Use the Latest Version of e-SPT, Here are the The Terms

To get the latest version of the e-SPT application, crypto transaction operators or VAT collectors from other parties can access the DJP Online address, https://www.pajak.go.id, through the tax office (KPP) or the Tax Counseling, Consulting, and Service Office (KP2KP).

Oct 6, 2022

Understanding the Mechanism of Making Unification of Periodic Income Tax Return

Unification of Periodic Income Tax Return is a notification letter used by withholders or collectors of income tax in reporting withholding or collection of several types of income tax in one tax period.

Jan 13, 2021

E-Bupot Usage Regulation is Expanded

DGT stipulates that all taxpayers who meet the requirements must use e-Bupot in making tax withholding slip for Income Tax Article (ITA) 23 or ITA 26 starting from tax period of September 2020.

Aug 13, 2020

The Rules for Making Tax Withholding Slip of ITA 23 or 26 are Expanded

In the regulation stipulated on June 10, 2020, the DGT requires that every VAT-Registered Person (PKP) registered at Small Tax Office (KPP Pratama) to make tax withholding slip and submit periodic tax returns for ITA 23 or 26. This obligation is valid from the tax period of August 2020.

Jun 18, 2020

DGT Extends The Submission of Annual Individual Income Tax Return

The Directorate General of Tax (DGT) extends the deadline for the submission of Annual Individual Income Tax Return (Surat Pemberitahuan Pajak Penghasilan Orang Pribadi/ SPT PPh OP). Normally, the deadline for the submission is on 31 March of every year.

Mar 16, 2020