https://provisio-id.com/provisioconsulting/ Complete Guide to Faktur Pajak Filling in e-Faktur 4.0 for Certain Taxable Persons , To simplify the tax administration process while increasing transparency in the issuance of tax invoices during the Coretax transition period, DGT reopened access to the e-Faktur Desktop channel for tax invoice creation. This system is designed to meet the administrative needs of certain designated Taxable Entrepreneurs (PKP). In addition, DGT gives certain PKPs the option to return to using e-Faktur Desktop, although it is optional.
For taxable persons who have integrated their internal systems, Coretax remains the primary solution for tax invoice management. However, VAT periodic tax return reporting must still be done through the Coretax portal, regardless of the tax invoice generation platform used. This article will discuss in detail the steps of filling out a tax invoice, to the manual adjustment process of the Tax Imposition Base (DPP).
Basis for Tax Invoice Filing: What’s Changed?
Certain DGT-appointed PKPs are required to fill out tax invoices with new, more specific rules. One of the main changes is the calculation of the tax base (DPP) for certain goods which requires manual adjustment according to the category of goods or services delivered. For the delivery of goods other than those classified as luxury or taxable services, the DPP is calculated using the formula:
DPP = 11/12 × Total Selling, Replacement, or Import Price
The value of Value Added Tax (VAT) payable is calculated using the formula:
PPN = 12% × DPP
This step is taken to ensure that the delivery of goods or services regulated in PMK 131 Year 2024 can be calculated in accordance with the applicable provisions. This manual adjustment is very important to maintain the accuracy of tax invoice reporting in the e-Faktur system.
Read also: Know the Tax Invoice Return Process for Transactions Before 2025
Steps to Complete a Tax Invoice
Enter Goods or Services Information: Input transaction data including item/service code, unit price, quantity, and total price.
Modify DPP Manually: Adjust the DPP using the 11/12 formula for categories of goods or services that are not considered luxury goods.
Calculate VAT Value: Multiply the adjusted DPP value by the VAT rate of 12%.
Upload Tax Invoice to DGT: After all data is filled in correctly, the tax invoice must be uploaded through the e-Faktur 4.0 system.
Case Example: Delivery of Luxury Taxable Goods
On 20 January 2025, PT ABC, a PKP, delivers Taxable Goods (BKP) in the form of a car with an engine capacity of 1,500 cc to PT DEF with a selling price of IDR 300,000,000 (excluding VAT). Based on PMK 131 Year 2024, this item is categorised as luxury taxable goods. Therefore, the calculation of VAT is carried out at a rate of 12% of the selling price.
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Selling Price: IDR 300,000,000
Tax base: IDR300,000,000
VAT Payable: Rp36,000,000 (12% × Rp300,000,000)
PT ABC must adjust this VAT amount and include it in the tax invoice before uploading it to the DGT. This adjustment ensures that the submitted tax invoice complies with the applicable rules.
Case Example: Delivery of taxable goods other than luxury goods and services
On 21 January 2025, PT GHI, which is also a PKP, delivered goods in the form of a computer to PT JKL with a selling price of Rp12,000,000 (excluding VAT). Since this item is not classified as luxury, the DPP is calculated using the formula 11/12 of the selling price.
Selling Price: Rp12,000,000
Tax base (DPP): Rp11,000,000 (11/12 × Rp12,000,000)
VAT Payable: IDR1,320,000 (12% × IDR11,000,000)
After the calculation is done, PT GHI must upload the tax invoice with these details to the DGT using the e-Faktur 4.0 system.
Importance of Manual Adjustment in e-Faktur 4.0
One of the main challenges in implementing e-Faktur 4.0 is the need for manual adjustments in filling in the DPP and VAT payable. These adjustments are important to ensure the accuracy of the reported data, especially for Taxable Person for VAT Purposes who deliver goods or services under other value calculation schemes.
Errors in the filling may cause the tax invoice to be rejected by the DGT or require additional revisions. Therefore, VATable Person for VAT Purposes are advised to understand this rule in depth and follow the training provided by the DGT.
Also read: Resolving Unregistered Jar2Exe Issues in e-Faktur 4.0
Conclusion and Recommendations
The implementation of e-Faktur 4.0 is a step forward in the modernisation of tax administration in Indonesia. Although it presents new challenges, this system is expected to improve the efficiency and accuracy of tax reporting.
For certain designated PKPs, it is important to comprehensively understand the rules for filling out tax invoices. In addition, it is recommended to:
Attend socialisation or training held by the DGT.
Study PMK 131 Year 2024 and related rules.
Use this transition period to test and adjust the tax reporting process.
With these steps, taxable persons can take advantage of the
For certain designated PKPs, it is important to comprehensively understand the rules for filling out tax invoices. In addition, it is recommended to:
Participate in socialisation or training held by DGT.
Study PMK 131 Year 2024 and related rules.
Use this transition period to test and adjust the tax reporting process.
With these steps, PKP can make the most of the opening of e-Faktur 4.0 access and ensure compliance with applicable tax regulations.