Qualified Taxpayer (Wajib Pajak Kriteria Tertentu)

A Qualified Taxpayer (Wajib Pajak Kriteria Tertentu) is a compliant taxpayer designated by the Director General of Taxes under Article 17C of Law No. 28 of 2007 on General Provisions and Tax Procedures and Article 4 of PMK 28/2026, and is entitled to receive an advance refund of tax overpayment. The designation is granted once the taxpayer meets four conditions: timely filing of tax returns for all tax types over the past three years; no late payment beyond the final payment deadline for any tax type within the five years preceding designation; financial statements audited with an unqualified opinion (WTP) for three consecutive years; and no tax arrears. The application is filed via Coretax no later than 10 January of the running year, with a decision issued within 30 working days.

This article is for education, not tax advice.

Example

An Indonesian limited liability company that has filed all tax returns on time for the past three years, never paid any tax late within the last five years, holds unqualified audit opinions for three consecutive years, and has no tax arrears may apply for Qualified Taxpayer status through Coretax. Once designated, when its annual corporate income tax return shows an overpayment, the company may obtain an SKPPKP within three months without going through a tax audit.

Source: Article 17C of Law No. 28/2007 (KUP Law); Article 4 of PMK 28/2026