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

JAKARTA. MUC Consulting once again hosted the MUC Bicara Pajak (MUC BIJAK) Vol. 4 webinar on Wednesday, July 9, 2025. With the theme “Responding to the Updates on Monthly and Annual Tax Return Formats under PER-11/PJ/2025,” the event served as a platform for outreach, education, and discussion on the transformation of tax administration in the Coretax era, particularly regarding the regulations for filing monthly and annual tax returns.

Since the implementation of the Coretax system in early 2025, the Directorate General of Taxes (DGT) has introduced several adjustments, including the issuance of PER-11/PJ/2025. This regulation is dubbed an omnibus rule, as it revokes and consolidates up to 25 previous regulations, covering Income Tax Returns, VAT and Sales Tax on Luxury Goods (STLG), Annual Tax Returns, and even Stamp Duty.

This edition of Webijar BIJAK featured several speakers who explored PER-11 from various perspectives, ranging from policymakers to practitioners. Kicking off the discussion, MUC Consulting Partner Karsino Miarso highlighted the complexities of the new regulation.

“PER-11 is comprehensive, but also complex. There are still many open questions,” said Karsino.

Karsino continued by pointing out that many provisions in PER-11/PJ/2025 are quite rigid, requiring precise data entries. This increases the risk of errors on the part of taxpayers, which could ultimately lead to sanctions.

“That’s why we, as taxpayers, need clear communication and outreach from the DGT. MUC Consulting itself is committed to actively supporting the dissemination of newly issued regulations,” he added.

Legal Certainty for Taxpayers

From the regulator’s perspective, Senior Tax Educator at the Directorate of Extension, Services, and Public Relations (Dit P2Humas) of the Directorate General of Taxes (DGT), Timon Peter, explained that PER-11/PJ/2025 was formulated as a formal legal framework for practices that have already been implemented through Coretax, particularly regarding the receipt, submission, and processing of tax returns.

“So it’s not as daunting as it may seem, because many of the provisions were already being applied through Coretax,” he said.

In his presentation, Timon also highlighted several key updates introduced by PER-11/PJ/2025. One major change is the simplification of requirements for a VAT-registered person (PKP) to issue tax invoices. Now, they only need an electronic certificate and access to the Coretax system. Additionally, there are updates to invoice numbering and types, including new rules for replacement invoices and return notes.

Also speaking at the event, Tax Educator, DGT Imaduddin Zauki, elaborated on further changes, including a shortened deadline for uploading tax invoices—now no later than the 20th of the following month, compared to the previous deadline at the end of the month. In terms of reporting, the VAT Periodic Tax Return (SPT Masa PPN) has been streamlined into three types of forms, with an additional C 1107 PUT attachment.

“There are also two new reporting concepts: the Delta tax return, which reflects adjustments from amended tax returns, and the Replace tax return, which replaces the entire content of a previous return,” he explained.

Zauki emphasized that, fundamentally, PER-11 provides a clearer legal foundation for the implementation of the Coretax system. “We hope this regulation captures all the practices already in place. And through this discussion, we remain open to continuous improvement; any feedback is very valuable to us,” he added.

Junior Tax Educator at Dit P2Humas of DGT, Mohammed Lintang, added that PER-11/PJ/2025 had been highly anticipated since the initial implementation of the Coretax system. “This has often been a key question during the transition from the old system to Coretax. This regulation helps further align tax administration practices with the systems being used and the prevailing rules,” he explained.

The webinar, moderated by MUC Consulting’s Tax Compliance Manager, Ghifari Ilham, was dynamic and interactive. Broadcast live on Zoom, YouTube, and LinkedIn, the event received a positive response, with numerous questions raised, ranging from challenges in tax return reporting within the Coretax system to technical aspects of SPT form completion.

About MUC BIJAK

MUC BIJAK is a tax education program initiated by MUC Consulting. The goal of this program is to create a platform for discussion in the field of taxation, as well as to serve as a medium for socializing tax policies.

This initiative reflects our commitment to spreading tax knowledge to the public, ultimately aiming to improve tax compliance among citizens. (KEN)