Regulation Watch · Tax Compliance · Indonesia, including PT PMA and PT PMDN taxpayers, taxable entrepreneurs and withholding agents operating in Bali or elsewhere in Indonesia.
Coretax Amendments Now Replace the Previous Tax Return
PER-12/PJ/2026 replaces Coretax's delta correction method with a full-return replacement calculation from 1 October 2026, changing how PPh, VAT and annual-return amendments account for payments, refunds and compensation balances.
- Published
- Established on 28 September 2026. DJP published its official implementation article on 30 September 2026; the official DJP materials identify no separate gazette promulgation date.
- Effective
- 1 October 2026. The new method applies to amended returns submitted from that date for tax periods, partial tax years or tax years beginning in 2025 or later.
- Added to Watch
- 1 October 2026
Who is affected
PT PMA and PT PMDN companies; corporate and individual taxpayers; taxable entrepreneurs; PPh Article 21/26 and unified-PPh withholding agents; domestic merchants and marketplace operators; directors; and finance, tax, payroll and accounting teams that prepare, sign or amend returns through Coretax.
Practical impact
For covered amended returns filed from 1 October 2026, the latest amended return replaces the previous return rather than reporting only a delta. Coretax recalculates the position using all payments already made and refunds already issued, and it adjusts compensation balances that can become positive or negative. The change covers Monthly PPh Article 21/26, unified PPh, VAT and luxury-goods sales tax returns, and annual individual and corporate income-tax returns. An amendment can stop a pending overpayment-refund process before the specified decision or examination stage and can invalidate an approval to pay or defer PPh Article 29 in installments. The regulation also permits appointed officers or employees to sign specified electronic withholding receipts and recognizes qualifying marketplace documents as unified-PPh withholding receipts for domestic merchants.
Director General of Taxes Regulation PER-12/PJ/2026 was established on 28 September 2026 and takes effect on 1 October 2026. It amends PER-11/PJ/2025 on the reporting of income tax, VAT, luxury-goods sales tax and stamp duty for Indonesia's Coretax administration. DJP published its official implementation article on 30 September 2026 and has released an official detailed presentation; those materials identify no separate gazette promulgation date.
The central change is the end of the delta method for covered amended tax returns. An amendment submitted from 1 October 2026 for a period or tax year beginning in 2025 or later replaces the preceding return in full. The most recent amended return therefore becomes the operative report. The rule covers Monthly PPh Article 21/26, unified PPh, VAT and luxury-goods sales tax returns, and annual individual and corporate income-tax returns.
The replacement calculation accounts for the whole filing history rather than only the changed amount. Coretax considers tax payments already made and overpayments already refunded before the amendment, including the compensation position carried between periods. This is intended to prevent apparent underpayments, double payments or duplicate refunds, but it also means that the taxpayer must be able to reconcile every earlier payment, refund, decision and compensation movement to the replacement return.
Compensation adjustments are operationally important. Depending on the amended return and intervening events, the adjustment can be positive or negative. DJP's official presentation shows that the balance is recognized in the first subsequent normal monthly return, so a company should file that return promptly and confirm that the Coretax carry-forward agrees with its ledger and supporting tax documents.
An amendment may also affect a process already under way. A pending overpayment-refund request is not continued when the amendment is made before the specified preliminary-refund decision, overpayment decision or examination-notice milestone. The regulation also provides that an approval to pay or defer PPh Article 29 in installments becomes invalid in the amendment context. Taxpayers should therefore review the procedural status and cash-flow consequences before pressing submit.
The amendment contains related withholding-document controls. PPh Article 21/26 and unified-PPh withholding agents may appoint one or more officers or employees to sign the relevant electronic withholding receipts through the taxpayer portal. For domestic merchants in qualifying electronic-commerce transactions, the rule also recognizes specified marketplace documents as equivalent to unified-PPh withholding receipts for Article 22 withholding.
The transition is filing-date specific. Returns and amendments submitted before 1 October 2026 that remain unprocessed continue under PER-11/PJ/2025. Amendments submitted on or after that date for 2025 and later periods use PER-12/PJ/2026, while 2024-and-earlier returns stay within the applicable legacy transition framework. Businesses should update Coretax amendment procedures immediately and preserve a complete audit trail for every replacement calculation.
Required action
- For every covered amendment filed from 1 October 2026, rebuild and review the complete corrected return rather than entering only the difference from the preceding return.
- Reconcile the original and every prior amendment against all tax payments, assessment or collection payments, preliminary refunds, overpayment decisions and compensation balances before submission.
- Review any pending refund, preliminary-refund research, restitution examination, PPh Article 29 installment or payment-deferral approval before amending, and obtain case-specific advice on whether the amendment will stop or invalidate that process.
- Where an amendment creates a positive or negative compensation adjustment, submit the first subsequent normal monthly return promptly and verify that Coretax carries the balance correctly.
- Update return-preparation checklists, reviewer controls and workpapers so that the final replacement return and the Coretax calculation can be reproduced from retained records.
- Document the appointment and authority of officers or employees who electronically sign PPh Article 21/26 or unified-PPh withholding receipts through the taxpayer portal.
- Marketplace operators and domestic merchants should align Article 22 withholding documentation with the new rule for documents treated as equivalent to unified-PPh withholding receipts.