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Tax Glossary

Tax Collection Letter (STP)

An STP (Tax Collection Letter) is used to collect tax and/or administrative penalties in the form of interest and/or fines. Governed by Article 14 of UU KUP. DJP issues an STP when: current-year income tax is unpaid or underpaid; a return has arithmetic or writing errors leading to underpayment; a taxpayer is subject to penalty interest or fines; a PKP fails to issue or issues a late Tax Invoice. STP has the same legal force as an SKP. Payment is due within 1 month of the STP issuance date.

Tax Guides

Tax Collection Letter (STP): Why It Is Issued, Penalties, and How to Respond

Tax Guides

Guide to SKPKB (Underpayment Tax Assessment) in Indonesia: Article 13 KUP, Penalties, and How to Respond

A complete guide to the Underpayment Tax Assessment (SKPKB) in Indonesia: definition, legal basis under Article 13 of the KUP Law and MoF Reg. 80/2023, issuance conditions, types of penalties (interest capped at 24 months and 75% surcharge), worked examples, and the steps to respond, including objection and appeal rights.

Tax Guides

Complete List of Income Excluded from Indonesia's 0.5% Final PPh After GR 20/2026

Not every income earned by an MSME taxpayer qualifies for the 0.5% final PPh rate. GR 20/2026 clarifies which income is excluded, from independent professions and offshore earnings to income already subject to other final taxes. This guide lists every exclusion and explains how to separate income on your annual return.