Search
Search
Search across guides, tax updates, and glossary.
Results for · 5 · Tax Glossary
Tax Glossary
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.
Tax Glossary
Annual Tax Return (SPT Tahunan)
The Annual Tax Return (SPT Tahunan) is the official form used by taxpayers to report all income, assets, liabilities, and tax calculations for a tax year to Indonesia's Directorate General of Taxes (DJP). Governed by Article 3 paragraph (1) of Law No. 28/2007 on General Tax Provisions and Procedures (UU KUP). Filing deadlines: March 31 for individual taxpayers and April 30 for corporate taxpayers (Article 3 para. 3, UU KUP). Filing is done through DJP Online using e-Filing or the official Coretax application. Late filing incurs penalties of Rp 100,000 for individuals and Rp 1,000,000 for entities (Article 7 para. 1, UU KUP). The return must be filed even if income is zero, below the non-taxable threshold, or resulting in a loss, provided the taxpayer is registered with DJP. Supporting documents include withholding certificates (Form 1721-A1), tax payment proof (monthly SPT), and income documentation.
Tax Glossary
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.
Tax Glossary
EFIN (Electronic Filing Identification Number)
EFIN (Electronic Filing Identification Number) is a 10-digit identification code issued by Indonesia's Directorate General of Taxes (DJP) to taxpayers, serving as the activation code for electronic tax services including e-Filing, e-Form, and e-Billing on the DJP Online portal. Governed by Regulation of the DJP Director No. 41/PJ/2015 as amended by No. 32/PJ/2017. EFIN is confidential and personal; each taxpayer receives one EFIN for life (while registered active with DJP). To obtain an EFIN, the taxpayer submits a request to the registered Tax Service Office (KPP) in person with photocopies of ID and NPWP card, or through DJP-approved channels such as the Coretax application. EFIN differs from a password: EFIN is the identifier, while a password (PIN/access code) is additional security typically created by the taxpayer on first login.
Tax Glossary
Tax Research (Penelitian)
Tax research (penelitian) is a set of activities carried out to assess the completeness of a tax return (SPT) and its attachments, including assessing the correctness of the writing and the calculation (Article 1 number 30 of the KUP Law). Research is administrative and document-based, so it is less deep than a tax audit (pemeriksaan), which tests the books in full. In modern Coretax-based administration, research validates withholding slips, collection slips, payments via the state revenue transaction number (NTPN), and tax invoices electronically. Research is the backbone of the preliminary tax refund mechanism, because that refund is granted through research rather than an audit.