DJP's PER-12/PJ/2026, in force since 1 October, changes how tax returns are corrected in Coretax — a correction now counts what you have already paid and been refunded

TaxPER-12/PJ/2026UpdatedUpdated: October 6, 2026

Director General of Taxes Regulation PER-12/PJ/2026, set on 28 September 2026 and in force since 1 October 2026, amends PER-11/PJ/2025 on the reporting of income tax, VAT, luxury-goods tax and stamp duty in Coretax. The main change concerns corrections. DJP says that under the old method, correcting an overpaid return to a smaller overpayment could produce an apparent underpayment ("kurang bayar semu") with penalty exposure; a correction is now computed against the tax already paid and any refund already issued. Tax media describe this as ending the "delta" method, in which a correction showed only the difference from the original return, and returning to a "replace" method in which the corrected return stands in for the original. The regulation also sets how overpaid PPh Article 21/26 and VAT balances carried forward are adjusted after a correction or assessment, lets a withholder appoint officials or employees to sign withholding slips, and spells out what a correction does to pending refund requests and to instalment or deferral approvals. The rule came into force on 1 October, so this entry is dated as a late discovery.

Key points

Status and dates: PER-12/PJ/2026 amends PER-11/PJ/2025 on reporting PPh, VAT, PPnBM and stamp duty under the Core Tax Administration System (Coretax). Set (ditetapkan) 28 September 2026 in Jakarta; in force 1 October 2026 according to DJP's own explainer, which was last updated on 30 September. We could not find the promulgation (diundangkan) date in the sources we were able to read.
Returns covered by the new correction method (per DJP's explainer): monthly PPh Article 21/26, monthly unified PPh, monthly VAT, and the annual PPh return for individuals and for corporations. For each, a correction takes into account the tax already paid and any refund of overpaid tax already issued.
The problem DJP says it fixes: correcting a return that showed an overpayment into a smaller overpayment produced an apparent underpayment, which meant paying a shortfall that was not real and carrying penalty exposure. Tax media (DDTCNews, IKPI) describe the change as ending the "delta" method — a correction that showed only the difference from the original — in favour of a "replace" method; DJP's own explainer speaks of corrections that take payments and refunds into account.
Overpayment carried forward: new Articles 13A and 13B (PPh Article 21/26) and Articles 29C and 29D (VAT) set how a compensated overpayment is adjusted when a correction or an assessment changes it. The adjustment — positive or negative — is made in the next normal return filed after the corrected period, without amending the periods in between.
What filing a correction does (Articles 129A–129B of PER-11/PJ/2025 as amended): your rights and obligations follow the latest correction; pending refund requests — the review of a refund claim, a preliminary-refund review and an audit-based refund — are not followed up, and DJP sends a notice; a taxpayer can also ask in a separate letter to stop a refund review; and an approval to pay PPh Article 29 in instalments or to defer it is declared void.
Withholding slips: a withholder of PPh may appoint one or more officials or employees to sign the withholding slips for PPh Article 21/26 and for unified PPh (Article 6(2a)–(2b) and Article 17(3)–(4)).
Transition: returns and corrections filed before 1 October that have not yet been processed continue under PER-11/PJ/2025. Corrections filed after PER-12/PJ/2026 took effect, for periods from tax year 2025 onward, are handled under PER-12/PJ/2026 even where the original return was filed before 1 October. Filing rules for periods before January 2025 stay in the transitional articles of PER-11/PJ/2025 (Articles 130–138).
Reported, not checked against the annex: DDTCNews reports that the regulation also adds eight new tax object codes for withholding slips — one for the BP21 slip (21-100-39, compensation to participants in competitions) and seven for unified-withholding slips.

What this means for your Indonesian entity

If you have corrected, or expect to correct, a Coretax return — a monthly PPh 21/26 or unified withholding return, a VAT return or an annual return — the figures are now computed against what you actually paid and any refund already issued, so check your payment history and refund status before you file instead of relying on the difference from the original. Three practical points. First, filing a correction stops follow-up on a pending refund request for that return, so if you are waiting on a refund, take advice before you correct the same return. Second, if you hold an approval to pay PPh Article 29 in instalments or to defer it, a correction voids it. Third, check who in your entity signs withholding slips and whether the appointment fits the new rule, and, if you issue slips for unusual payment types, check the new tax object codes. Corrections filed before 1 October but not yet processed stay under the old rule. This summarises DJP's own explainer, which is education material and not the legal basis; for a specific correction the regulation text and your tax adviser govern.

Sources

This page summarises publicly available information for orientation. It is not tax, legal, or accounting advice, and regulations change. Verify against the linked primary sources and contact us before acting on anything here.

この記事の日本語版を読む

Correction, again: marketplace withholding of PPh Article 22 was not delayed to November — DJP moved it earlier instead, to 1 October 2026 All news

Need to know how a change affects your entity?

Tell us your situation and we will tell you what actually applies to you.