The Directorate General of Taxes (DJP) continues to modernize Indonesia’s tax system through comprehensive digitalization. One of its latest initiatives is the issuance of Regulation of the Director General of Taxes No. PER-8/PJ/2025, effective as of May 21, 2025. This regulation represents a concrete step in integrating tax administrative services into the Coretax Administration System—a new digital platform designed to accelerate, simplify, and improve the efficiency of tax services across the country. This regulation not only redefines how taxpayers access administrative services but also formally repeals PER-51/PJ/2009, despite the absence of an explicit statement to that effect.
List of 13 Tax Administrative Services Regulated under PER-8/PJ/2025:
- Issuance of a Fiscal Certificate (Surat Keterangan Fiskal – SKF)
A document verifying a taxpayer’s compliance status, often required for loan applications, tenders, or licensing. - Change of Accounting Method/Book Year
A request to switch from bookkeeping to record-keeping methods, or to alter the fiscal year period. - Permission for Bookkeeping in English and/or USD
A request to allow bookkeeping in English and/or in United States Dollars, applicable to certain taxpayers. - Approval to Use Book Value for Asset Transfers/Acquisitions
A request to use book value instead of market value for tax purposes in business restructurings like mergers or acquisitions. - Revaluation of Fixed Assets
A service for reassessing the value of company fixed assets for taxation, aligning book values with current fair values. - Exemption from Income Tax Withholding/Collection
A request to exempt certain transactions from income tax withholding or collection by other parties. - Income Tax Exemption Letter (SKB) for Import of Gold Bars for Jewelry Export
Grants an exemption from Article 22 Income Tax on the import of gold bars that will be processed into jewelry for export. - SKB for Interest on Deposits for Pension Funds
A request for exemption from income tax withholding on interest from deposits or savings for pension fund purposes. - Income Tax Exemption on Transfer of Rights over Land/Buildings or Luxury Residences in Tourism SEZs
A request to be exempted from income tax on certain land/building transactions within designated tourism special economic zones (SEZs). - Verification of Income Tax Payment Evidence on Land/Building Transfers
An official check to validate the payment evidence of income tax related to land/building sales. - Certificate of Use of Taxable Services from Outside the Customs Area
A certificate confirming the legal utilization of taxable services obtained from abroad within Indonesian territory. - Revocation of Taxation Based Solely on Indonesian-Sourced Income
A request to revoke the prior approval limiting taxation only to income derived within Indonesia. - Tax Services for Regional Election Candidates
Tax-related services required to fulfill administrative conditions for individuals running for regional head positions.
Mandating these 13 services through the Coretax Administration System marks a strategic step to simplify administrative processes and improve both compliance and convenience for taxpayers. This regulation not only replaces previous rules such as PER-51/PJ/2009 but also ushers in a new era of tax administration that is more adaptive to technological developments and public needs.