SKPPKP (Preliminary Tax Refund Decision Letter)
SKPPKP (Surat Keputusan Pengembalian Pendahuluan Kelebihan Pajak, or Preliminary Tax Refund Decision Letter) is an official document issued by Indonesia's Directorate General of Taxes (DJP) that authorizes the accelerated repayment of tax overpayments without waiting for a full tax audit to be completed. It is issued to taxpayers who qualify for the preliminary refund facility under Article 17C or 17D of the General Tax Provisions Law (UU KUP). In practical terms, SKPPKP is DJP's formal approval to release overpaid tax funds before an audit takes place. The issuance deadline depends on the taxpayer category: at most 3 months for income tax (PPh) and 1 month for VAT for qualified taxpayers (Article 7, PMK 28/2026), or 15 working days for taxpayers meeting certain requirements (Article 11, PMK 28/2026). Once SKPPKP is issued, DJP retains the right to audit. If the audit reveals the actual overpayment was smaller, the taxpayer must return the excess amount plus interest penalties.
This article is for education, not tax advice.
Example
PT Sinar Nusantara holds qualified taxpayer status. In its April 2026 VAT return, the company reports a Rp300 million VAT overpayment. DJP issues the SKPPKP 25 days after receiving the return, and Rp300 million is transferred directly to the company account. Three months later, DJP audits and confirms the overpayment was indeed Rp300 million. No funds need to be returned.