Low-Risk PKP (PKP Berisiko Rendah)
A Low-Risk PKP (Pengusaha Kena Pajak Berisiko Rendah) is a Taxable Enterprise designated by Indonesia's Directorate General of Taxes as a low-risk profile and therefore entitled to advance refunds of excess VAT payments. The legal basis is Article 9(4c) of the VAT Law, implemented by PMK 28 of 2026, effective 1 May 2026. Eligible categories include public companies listed on the Indonesia Stock Exchange, state-owned and regional-owned enterprises, majority-owned BUMN subsidiaries, main customs partners (MITA), Authorized Economic Operators (AEO), registered manufacturers, large pharmaceutical wholesalers, certain medical device distributors, and consistent exporters of goods or services. The status is valid for 2 tax years and must be applied for through the Coretax system. The main benefit: VAT refunds are processed through document research instead of a full audit, with disbursement within one month of a complete application.
This article is for education, not tax advice.
Example
PT Energi Selaras is a public issuer listed on the Indonesia Stock Exchange. After the DGT confirmed its Low-Risk PKP status through Coretax, every VAT overpayment on its monthly returns flows straight into the advance refund track. For the April 2026 period PT Energi Selaras claimed a IDR 4.2 billion refund and the funds reached the corporate bank account 27 days later, much faster than the standard route, which can run up to 12 months.
Source: Article 9(4c) of the VAT Law, PMK 28 of 2026 Articles 15-22