DGT Issues New Rules, Affirms Provisions For Tax Restitution And Input Tax Credit

Illustration: Photo: Doc. ANTARA

The Directorate General of Taxes (DJP) of the Ministry of Finance (Kemenkeu) has issued a Regulation of the Director General of Taxes Number PER-16/PJ/2025 concerning amendments to the previous provisions in PER-6/PJ/2025 regarding the implementation of the preliminary refund of overpayment of taxes on Taxpayers of Certain Criteria, Taxpayers of Certain Requirements, and Low-Risk Taxable Entrepreneurs, as well as Special Purpose Company (SPC) or Collective Investment Contracts (KIK) as low-risk tax entrepreneurs.

One of the main points of change is Article 6 which now adds paragraph (2a) which is an input tax that can be calculated as part of the overpayment of taxes is an input tax that has been credited and listed in:

Meanwhile, if the tax credit does not meet these provisions, it cannot be taken into account in the initial restitution.

On the other hand, Article 7 also underwent changes by adding paragraph 4a. This paragraph explains in more detail the type of input tax that can be calculated as part of the overpayment of taxes by SPC and KIK.

Meanwhile, input taxes that do not meet these provisions cannot be credited and are not included in the calculation of overpayment taxes.

Revisions were also made of Article 11, especially regarding the reporting of SPT Annual PPh for Personal People for the Year of Tax 2024.

For certain taxpayers who misinclud PPh Article 21 so that it seems as if they have overpaid, the application for restitution will not be approved.

Situasi ini terutama berlaku bagi wajib pajak dengan satu sumber penghasilan, seperti hanya memiliki satu pemberi kerja atau menerima pensiun, tanpa adanya pengurang zakat di luar pemberi kerja.

- https://voi.id/ekonomi/509108/single-salary-asn-belum-diterapkan-di-2026-masih-dalam-pembahasan

- https://voi.id/ekonomi/509098/tepis-isu-mangkrak-wamen-pu-pastikan-proyek-ikn-masih-dikerjakan-hingga-2026

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This situation mainly applies to taxpayers with one source of income, such as having only one employer or receiving a pension, without a zakat reduction outside the employer.