PMK 242-03-2014 (English)

Revoking 88/KMK.04/1991, 187/PMK.03/2007, 167/PMK.03/2007, 184/PMK.
03/2007,
80/PMK.03/2010
Type: REGULATION (PER)
By: THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA

(MOF)
Number: 242/PMK.03/2014
Date: DECEMBER 24, 2014 (JAKARTA)
Title: PROCEDURE FOR TAX PAYMENT AND DEPOSIT
BY THE GRACE OF THE ALMIGHTY GOD
THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

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Considering:
a. whereas the provisions on determination of maturity date of tax payment and

deposit, determination of tax payment point, and procedure for tax payment, tax
deposit and reporting, as well as procedure for payment in installments and
postponement of tax payment have been stipulated in Regulation of the Minister
of Finance Number 184/PMK.03/2007 regarding Determination of Maturity Date
of Tax Payment and Deposit, Determination of Tax Payment Point, and
Procedure for Tax Payment, Tax Deposit and Reporting, as well as Procedure for
Payment in Installments and Postponement of Tax Payment as amended by
Regulation of the Minister of Finance Number 80/PMK.03/2010;
b. whereas the provisions on the period of settlement of Tax Collection Letter, Tax
Underpayment Assessment Letter, and Additional Tax Underpayment
Assessment Letter, as well as Decision on Correction, Decision on Objection,
Appeal Decision, and Judicial Review Decision, which make the amount of tax to
be paid higher for Taxpaying small-scale enterprises and Taxpayers in certain
regions have been stipulated in Regulation of the Minister of Finance Number
187/PMK.03/2007;
c. whereas the provisions on the procedure for tax payment by transfer have been
stipulated in Decision of the Minister of Finance Number 88/KMK.04/1991;
d. whereas the provisions on appointment of place and procedure for Payment of

Land and Building Tax have been stipulated in Regulation of the Minister of
Finance Number 167/PMK.03/2007;
e. whereas in the context of improving services and adjusting to development of

information technology, it is necessary to re-stipulate the provisions on the
procedure for tax payment and deposit;
f. whereas based on the considerations as intended in points a, b, c, d, e, and to

implement the provisions of Article 9 paragraphs (1), (3a), (4), Article 10
paragraphs (1), (1a), and (2) of Law Number 6 Year 1983 regarding General
Taxation Provisions and Procedures as several times amended most recently by
Law Number 16 Year 2009, as well as Article 9 paragraph (3) of Government

Regulation Number 74 Year 2011 regarding Procedure for Exercise of Rights
and Fulfillment of Obligations of Taxation, it is necessary to stipulate a
Regulation of the Minister of Finance regarding Procedure for Tax Payment and
Deposit;
In View of:
1. Law Number 6 Year 1983 regarding General Taxation Provisions and

Procedures (State Gazette of the Republic of Indonesia Year 1983 Number 49,
Supplement to State Gazette of the Republic of Indonesia Number 3262) as
several times amended most recently by Law Number 16 Year 2009 (State
Gazette of the Republic of Indonesia Year 2009 Number 62, Supplement to
State Gazette of the Republic of Indonesia Number 4999);
2. Government Regulation Number 74 Year 2011 regarding Procedure for Exercise

of Rights and Fulfillment of Obligations of Taxation (State Gazette of the
Republic of Indonesia Year 2011 Number 162, Supplement to State Gazette of
the Republic of Indonesia Number 5268);

HAS DECIDED:
To Stipulate: REGULATION OF THE MINISTER OF FINANCE REGARDING

PROCEDURE FOR TAX PAYMENT AND DEPOSIT.
CHAPTER I
GENERAL PROVISIONS
Article 1
Referred to herein as:
1. General Taxation Provisions and Procedures Law, hereinafter referred to as the

KUP Law, shall be Law Number 6 Year 1983 regarding General Taxation
Provisions and Procedures as several times amended most recently by Law
Number 16 Year 2009.
2. Income Tax Law, hereinafter referred to as PPh Law, shall be Law Number 7
Year 1983 regarding Income Tax as several times amended most recently by
Law Number 36 Year 2008.
3. Value Added Tax Law, hereinafter referred to as VAT Law, shall be Law Number
8 Year 1983 regarding Value Added Tax on Goods and Services and Sales Tax
on Luxury Goods as several times amended most recently by Law Number 42
Year 2009.
4. Stamp Duty Law shall be Law Number 13 Year 1985 regarding Stamp Duty.
5. Land and Building Tax Law, hereinafter referred to as PBB Law, shall be Law
Number 12 Year 1985 regarding Land and Building Tax as amended by Law
Number 12 Year 1994.
6. Income Tax, hereinafter referred to as PPh, shall be Income Tax as intended in

the PPh Law.

7. Value Added Tax, hereinafter referred to as VAT, shall be Value Added Tax as
intended in the VAT Law.
8. Sales Tax on Luxury Goods, hereinafter referred to as PPnBM, shall be Sales

Tax on Luxury Goods as intended in the VAT Law.
9. Stamp Duty shall be tax on documents as intended in the Stamp Duty Law.
10. Land and Building Tax, hereinafter abbreviated as PBB, shall be tax as intended
in the PBB Law.
11. Taxpayer Registration Number, hereinafter abbreviated as NPWP, shall be

number which is provided to Taxpayer as facility in taxation administration which
is used as identity of Taxpayer in exercising taxation rights and obligations.
12. Tax Period shall be the period becoming basis of Taxpayer for calculating,
depositing, and reporting tax payable in a certain period as specified in the KUP
Law.

13. Fiscal Year shall be the period of 1 (one) calendar year unless Taxpayer uses
accounting year which is not the same as calendar year.
14. Tax Object Number, hereinafter abbreviated as NOP, shall be number of identity
of tax object as facility in taxation administration.
15. State Treasury shall be place of storage of state money which is specified by the
Minister of Finance as State General Treasurer to collect the entire state
revenues and to pay state expenditures.
16. State Revenues Module, hereinafter abbreviated as MPN, shall be revenues

module which indicates series of procedures from receipt, deposit, collection of
data, recording, summarizing until reporting relating to state revenues and which
constitutes part of receipt system and state budget.
17. Receiving Bank shall be commercial bank which is appointed by the Minister of
Finance to receive deposit of state revenues not in the context of import, which
covers receipt of tax, domestic excise, and non-tax revenues.
18. Receiving Forex Bank shall be commercial bank appointed by the Minister of
Finance to receive deposit of state revenues in the context of export and import.
19. Receiving Bank of Foreign Currency shall be forex bank appointed by

BUN/Proxy of BUN of Central Government to receive deposit of State Revenues
in foreign currency.
20. Receiving Post Office shall be post office appointed by the Minister of Finance to
receive deposit of state revenues.
21. State Revenues Transaction Number, hereinafter abbreviated as NTPN, shall be

number of proof of receipt transaction which is issued by MPN.
22. Bank Transaction Number, hereinafter abbreviated as NTB, shall be number of

proof of transaction of state revenues which is issued by Receiving Bank or
Receiving Forex Bank.

23. Postal Transaction Number, hereinafter abbreviated as NTP, shall be number of
proof of transaction of state revenues which is issued by Receiving Post Office.
24. Discount Receipt Number, hereinafter abbreviated as NPP, shall be number of

proof of transaction of state revenues originating from discount of Payment
Order (SPM).
25. Proof of State Revenues, hereinafter abbreviated as BPN, shall be document

which is issued by Receiving Bank/Receiving Forex Bank/Receiving Post Office
of state revenues transaction which indicates NTPN and NTB/NTP as well as
other elements which are determined by the Directorate General of Treasury or
document which is issued by State Treasury Service Office (KPPN) upon state
revenues transaction originating from SPM discount which indicates NTPN and
NPP.
26. Tax Payment Form, hereinafter abbreviated as SSP, shall be proof of tax
payment or deposit which has been made by using form or which has been
made by other methods to state treasury through payment point which is

appointed by the Minister of Finance.
27. Payment Form of Customs, Excise, and Tax in the context of import, hereinafter
referred to as SSPCP, shall be payment form of state revenues in the context of
import in the form of import duty, administrative penalties, other customs
receipts, excise, other excise receipts, work services, interests and Article 22
PPh on Import, VAT on Import, as well as PPnBM on Import.
28. Transfer shall be a process of transferring tax receipt to be booked in the

suitable tax receipt.
29. Proof of Transfer, hereinafter referred to as Proof of Pbk, shall be proof which
shows that Transfer has been done.
CHAPTER II
PERIOD OF TAX PAYMENT AND DEPOSIT
Article 2
(1) Article 4 paragraph (2) PPh which is withheld by Income Tax Withholder must be
deposited by no later than the 10th (tenth) day of the next month after the end of
Tax Period, except as otherwise provided by the Minister of Finance.
(2) Article 4 paragraph (2) PPh to be paid personally by Taxpayer must be deposited
by no later than the 15th (fifteenth) day of the next month after the end of Tax
Period, except as otherwise provided by the Minister of Finance.
(3) Article 4 paragraph (2) PPh on incomes from transfer of right to land and/or
building which is withheld/collected or to be paid personally by Taxpayer, must
be deposited before deed, decision, agreement, consensus or minutes of
auction of transfer of right to land and/or building are signed by the authorized
official.
(4) Article 15 PPh which is withheld by PPh Withholder must be deposited by no

later than the 10th (tenth) day of the next month after the end of Tax Period.
(5) Article 15 PPh to be paid personally must be deposited by no later than the 15th
(fifteenth) day of the next month after the end of Tax Period.

(6) Article 21 PPh which is withheld by PPh Withholder must be deposited by no
later than the 10th (tenth) day of the next month after the end of Tax Period.
(7) Article 23 PPh and Article 26 PPh which are withheld by PPh Withholder must be
deposited by no later than the 10th (tenth) day of the next month after the end of
Tax Period.
(8) Article 25 PPh must be paid by no later than the 15th (fifteenth) day of the next
month after the end of Tax Period.
(9) Article 22 PPh, VAT or VAT and PPnBM on import must be settled at the same
time as the time of payment of Import Duty and in the event that Import Duty is
postponed or exempted, Article 22 PPh, VAT or VAT and PPnBM on import must
be settled at the time of settlement of import customs declaration.
(10) Article 22 PPh, VAT or VAT and PPnBM on import collected by the Directorate
General of Customs and Excise, must be deposited within the period of 1 (one)

workday after tax collection.
(11) Article 22 PPh the collection of which is done by proxy of budget user or by
official signing Payment Order as Article 22 PPh Collector, must be deposited on
the same day as implementation of payment to Taxable Contracting
Entrepreneur of government through State Treasury Service Office.
(12) Article 22 PPh collected by Expenditures Treasurer, must be deposited by no

later than 7 (seven) days after the date of implementation of payment for delivery
of goods which is financed by State expenditures or Regional expenditures, by
using Tax Payment Form in the name of contractor and must be signed by
treasurer.
(13) Article 22 PPh the collection of which is done by certain corporate Taxpayer as
Tax Collector must be deposited by no later than the 10th (tenth) day of the next
month after the end of Tax Period.
(14) VAT or VAT and PPnBM payable in one Tax Period must be deposited by no later
than the end of the next month after the end of Tax Period and before Periodic
Value Added Tax Return is delivered.
(15) VAT payable on the utilization of intangible Taxable Goods and/or Taxable
Services from outside of Customs Area must be deposited by individual or entity
which utilizes intangible Taxable Goods and/or Taxable Services from outside of
Customs Area, by no later than the 15th (fifteenth) day of the next month after tax
becomes payable.
(16) VAT payable on self development activities must be deposited by individual or

entity which performs their self development activities by no later than the 15th
(fifteenth) day of the next month after the end of Tax Period.
(17) VAT or VAT and PPnBM the collection of which is done by Official Signing
Payment Order as VAT Collector, must be deposited on the same day as
implementation of payment to Taxable Contracting Entrepreneur of Government
through State Treasury Service Office.

(18) VAT or VAT and PPnBM which are collected by Expenditures Treasurer as VAT
Collector, must be deposited by no later than 7 (seven) days after the date of
implementation of payment to Taxable Contracting Entrepreneur of Government
through State Treasury Service Office.
(19) VAT or VAT and PPnBM the collection of which is performed by VAT Collector
which is appointed other than Government Treasurer, must be deposited by no
later than the 15th (fifteenth) day of the next month after the end of Tax Period.
(20) Article 25 PPh for Taxpayer with certain criteria as intended in Article 3
paragraph (3b) of the KUP Law which reports several Tax Periods in one
Periodic Tax Return, must be paid by no later than the end of the last Tax Period.
(21) Periodic payment other than Article 25 PPh for Taxpayer of certain criteria as
intended in paragraph (20) must be paid by no later than in accordance with the
time limit of each type of tax.
Article 3

Tax underpayment payable based on Annual Income Tax Return must be paid fully
before Annual Income Tax Return is delivered but not exceeding the time limit of delivery
of Annual Income Tax Return.
Article 4
Stamp Duty must be settled at the time the Stamp Duty becomes payable.
Article 5
(1) Tax payable based on Notification on Tax Payable must be settled by no later
than 6 (six) months as from the date of the receipt of Notification on Tax Payable
by Taxpayer.
(2) Tax payable based on PBB Assessment Letter must be settled by no later than 1
(one) month as from the date of the receipt of PBB Assessment Letter by
Taxpayer.
(3) Tax payable based on PBB Collection Letter must be settled by no later than 1
(one) month as from the date of the receipt of PBB Collection Letter by Taxpayer.
Article 6
(1) Tax Collection Letter, Tax Underpayment Assessment Letter, as well as

Additional Tax Underpayment Assessment Letter, and Decision on Objection,
Decision on Correction, Appeal Decision, as well as Judicial Review Decision,
which make the amount of tax to be paid higher, must be settled within the
period of 1 (one) month as from the date of their issuance.
(2) In the event that Taxpayer files objection to Tax Underpayment Assessment
Letter or to Additional Tax Underpayment Assessment Letter of Fiscal Year 2008
and thereafter, the period as intended in paragraph (1) for amount of tax which is
not yet paid at the time of filing of objection amounting to tax which is not
approved in closing conference of audit result, shall be deferred until 1 (one)
month as from the date of issuance of Decision on Objection.

(3) Excluded from the provisions as intended in paragraph (2), amount of tax which
is not approved in result of closing conference of audit result whether partly or
entirely, but objection is not filed, must be settled within the period of 1 (one)
month as from the date of issuance of Tax Underpayment Assessment Letter or
of Additional Tax Underpayment Assessment Letter of Fiscal Year 2008 and
thereafter.
(4) In the event that Taxpayer files appeal to Decision on Objection in connection
with Tax Underpayment Assessment Letter or Additional Tax Underpayment
Assessment Letter of Fiscal Year 2008 and thereafter, the period as intended in
paragraph (1) shall be deferred until 1 (one) month as from the date of issuance
of Appeal Decision.
Article 7
(1) For Taxpaying small-scale enterprise and Taxpayers in certain regions, the
period of settlement as intended in Article 6 paragraph (1) can be extended to
become by no later than 2 (two) months as from the date of its issuance.

(2) Taxpaying small-scale enterprise as intended in paragraph (1) shall consist of
individual Taxpayer and corporate Taxpayer.
(3) Individual Taxpaying small-scale enterprise as intended in paragraph (2) must

meet the following criteria:
a. individual Taxpayer; and
b. receiving incomes from business, excluding incomes from services in

connection with independent works, with gross stock value not exceeding
Rp4,800,000,000.00 (four billion eight hundred million rupiah) within 1
(one) Fiscal Year.
(4) Corporate Taxpaying small-scale enterprise as intended in paragraph (2) must

meet the following criteria:
a. corporate Taxpayer is not included in BUT; and
b. receiving incomes from business, excluding incomes from services in

connection with free works, with gross stock value not exceeding
Rp4,800,000,000.00 (four billion eight hundred million rupiah) within 1
(one) Fiscal Year.
(5) To obtain extended period of settlement as intended in paragraph (1), Taxpaying

small-scale enterprise or Taxpayers in certain regions must file application for
extended period of settlement to the Director General of Taxation, by no later
than 9 (nine) workdays before maturity date of payment by using application for
extended period of settlement.
(6) With respect to application of Taxpayer as intended in paragraph (5), the Director
General of Taxation shall issue decision within the period of 7 (seven) workdays
after the date of the receipt of application.
(7) Decision as intended in paragraph (6) can be in the form of:
a. approving; or

b. rejecting application of Taxpayer.
(8) In the event that application of Taxpayer is approved as intended in paragraph

(7) sub-paragraph a, the Director General of Taxation shall issue decision on
approval for extended period of tax settlement.
(9) In the event that application of Taxpayer is rejected as intended in paragraph (7)
sub-paragraph b, the Director General of Taxation shall issue decision on
rejection to extended period of tax settlement.
(10) If the period of 7 (seven) workdays as intended in paragraph (6) elapses and the
Director General of Taxation does not issue any decision, application of Taxpayer
shall be deemed to be accepted.
Article 8
The provisions on Taxpayers in certain regions as intended in Article 7 paragraph (1)


shall be stipulated by the Director General of Taxation.
Article 9
(1) In the event that maturity date of tax payment or deposit as intended in Article 2
falls on holidays, tax payment or deposit can be made by no later than the next
workday.
(2) Holidays as intended in paragraph (1) shall be Saturday, Sunday, national

holidays, closed day for organizing of General Election, or national long
collective leave.
CHAPTER III
PROCEDURE FOR TAX PAYMENT AND DEPOSIT
Part One
Point and Facilities of Tax Payment and Deposit
Article 10
Tax payment and deposit shall be made to State Treasury by:
a. services at counter/teller (over the counter); and/or
b. services by using other Electronic System,
at Receiving Bank/Receiving Post Office/Receiving Forex Bank/Receiving Bank of

Foreign Currency.
Article 11
(1) Tax payment and deposit shall be made by using SSP or other administrative
facilities similar to SSP.
(2) Tax payment and deposit as intended in paragraph (1) shall cover payment and
deposit of PPh, VAT, PPnBM, Stamp Duty, and PBB.
(3) Other administrative facilities as intended in paragraph (1) can be in the form of:

a. BPN of tax payment and deposit by electronic tax payment system or by
appearing directly in Receiving Bank
b. SSPCP of payment and deposit of import Article 22 PPh, import VAT, and
import PPnBM as well as VAT on Locally-Produced Tobacco Products;
c. Proof of Transfer of tax payment and deposit by Transfer; or
d. other proofs of tax receipt in accordance with the provisions of laws and
regulations.
(4) SSP or other administrative facilities as intended in paragraph (1) shall be

declared valid, in the event that they have been validated by NTPN.
(5) Excluded from the provisions as intended in paragraph (4), Proof of Transfer
shall be declared valid in the event that it has been signed by Official authorized
to issue Proof of Transfer.

(6) Payment made by Taxpayer shall be booked as settlement of obligation in
accordance with the date of payment which is indicated in BPN or the date of
payment based on validation of MPN in SSP or in other administrative facilities
as intended in paragraph (3).
Article 12
(1) One SSP form can only be used for payment of:
a. 1 (one) type of tax,
b. 1 (one) Tax Period or Fiscal Year or part of Fiscal Year, and
c. 1 (one) tax assessment letter, Tax Collection Letter, PBB Assessment

Letter or PBB Collection Letter,
by using 1 (one) tax account code and 1 (one) deposit type code.
(2) Excluded from the provisions as intended in paragraph (1), Taxpayer with certain
criteria as intended in Elucidation on Article 3 paragraph (3a) of the KUP Law
can pay Article 25 PPh for several Tax Periods in one SSP.
(3) The provisions on the format, content, and procedure for filling out of SSP form
shall be stipulated in a Regulation of the Director General of Taxation.
Article 13
(1) Taxpayer shall make tax payment and deposit in the context of import and VAT
on Locally-Produced Tobacco Products, including deposit of tax underpayment
on import other than those collected by Tax Collection Letter or tax assessment
letter, by using SSPCP form.
(2) The provisions on the format and procedure for payment and deposit by using
SSPCP form shall follow the provisions on Customs and Excise applicable.
Article 14

(1) Tax payment and deposit shall be made in Rupiah currency.
(2) Excluded from the provisions as intended in paragraph (1), shall be Taxpayer
which has obtained permit for managing bookkeeping in English Language and
US Dollar currency which makes payment of Article 25 PPh, Article 29 PPh, and
Final PPh which are paid by Taxpayer himself as well as tax assessment lettter
and Tax Collection Letter which are issued in US Dollar currency, by using US
Dollar currency.
(3) Included in the definition of “Taxpayer which has obtained permit for managing
bookkeeping in English Language and US Dollar currency” as intended in
paragraph (2) shall be Taxpayer which conveys notification in writing on
management of bookkeeping in English Language and US Dollar currency as
stipulated in the provisions of laws and regulations in the field of taxation.
(4) Tax payment in US Dollar currency as intended in paragraph (2) shall be made
to state treasury through Receiving Bank of Foreign Currency.

(5) Taxpayer as intended in paragraph (2) can make payment of Article 25 PPh,
Article 29 PPh and Final PPh which are paid by Taxpayer himself in Rupiah
currency.
(6) In the event that tax payment is made in Rupiah currency as intended in
paragraph (5), Taxpayer must convert payment in Rupiah currency into US
Dollar currency by using exchange rate which is stipulated in Decision of the
Minister of Finance which is applicable on the date of payment.
(7) The provisions on the procedure for payment of PPh in US Dollar currency shall
be stipulated in a Regulation of the Director General of Taxation or in a
Regulation of the Director General of Treasury, whether jointly or severally in
accordance with their authorities.
Part Two
Procedure for Tax Payment and Deposit by
Electronic Tax Payment System
Article 15
(1) Taxpayer who performs tax payment and deposit by electronic tax payment
system shall be given BPN.
(2) BPN as intended in paragraph (1) shall be in the form of document of proof of
payment which is provided by payment point, including document of proof of
payment in electronic format or other documents similar to BPN.
(3) The provisions on the procedure for application of electronic tax payment system
shall be stipulated in a Regulation of the Director General of Taxation.
Part Three
Procedure for Tax Payment and Deposit
by Transfer
Article 16
(1) In the event that there is wrong tax payment or deposit, Taxpayer can file
application for Transfer to the Director General of Taxation.

(2) Transfer as intended in paragraph (1) shall cover:
a. Transfer due to wrong filling out of SSP, SSPCP form, whether relating to
Taxpayer himself or other Taxpayer;
b. Transfer due to wrong filling out of data on tax payment which is made by
electronic tax payment system as indicated in BPN;
c. Transfer due to wrong inputting of SSP, SSPCP, which is performed by

Receiving Bank/Receiving Post Office/Receiving Forex Bank/Receiving
Bank of Foreign Currency as intended in Article 10;
d. Transfer due to wrong inputting or filling out of Proof of Transfer by

employee of the Directorate General of Taxation;
e. Transfer in the context of splitting of tax deposit in SSP, SSPCP, BPN, or

Proof of Transfer to become several types of taxes or deposit of several
Taxpayers, and/or tax objects of PBB;

f. Transfer because amount of payment in SSP, BPN, or in Proof of
Transfer is higher than tax payable in Tax Return, tax assessment letter,
Tax Collection Letter, Notification on Tax Payable, PBB Assessment
Letter or in PBB Collection Letter;
g. Transfer because amount of payment in SSPCP or in Proof of Transfer is

higher than tax payable in import customs declaration, excise documents,
or in collection letter/assessment letter; and
h. Transfer because of other causes stipulated by the Director General of

Taxation.
(3) Wrong filling out of SSP form as intended in paragraph (2) sub-paragraph a can
be in the form of wrong filling out of NPWP and/or name of Taxpayer, NOP
and/or location of tax object, tax account code and/or deposit type code, Tax
Period and/or Fiscal Year, assessment number, and/or of amount of payment.
(4) Wrong filling out of SSPCP form as intended in paragraph (2) sub-paragraph a
can be in the form of wrong filling out of NPWP of owner of goods inside
Customs Area, Tax Period and/or Fiscal Year, or of amount of tax payment.
(5) Wrong filling out of data on tax payment indicated in BPN as intended in
paragraph (2) sub-paragraph b can be in the form of wrong filling out of NPWP
and/or name of Taxpayer, NOP and/or location of tax object, tax account code
and/or of deposit type code, Tax Period and/or Fiscal Year, assessment number,
and/or of amount of payment.
(6) Wrong inputting by officer of Receiving Bank/Receiving Post Office/Receiving

Forex Bank/Receiving Bank of Foreign Currency as intended in paragraph (2)
sub-paragraph c occurs if data indicated in original sheet of SSP, SSPCP, are
different from data on payment already validated by Receiving Bank/Receiving
Post Office/Receiving Forex Bank/Receiving Bank of Foreign Currency.
(7) Wrong inputting or filling out of Proof of Transfer by officer of the Directorate
General of Taxation as intended in paragraph (2) sub-paragraph d occurs in the

event that data indicated in Proof of Transfer are different from application for
Transfer of Taxpayer.
(8) Transfer of tax payment by using SSP, SSPCP, BPN, and Proof of Transfer can
be performed to payment of PPh, VAT, PPnBM, PBB, and Stamp Duty.
(9) Transfer of tax payment by using SSP, SSPCP, BPN, and Proof of Transfer
cannot be done in the event of:
a. Transfer of SSP with competence similar to Tax Invoice, which cannot be

credited based on the provisions of Article 9 paragraph (8) of the VAT
Law;
b. Transfer to payment of VAT on tax object to be paid by Taxpayer himself

by using SSP with competence similar to Tax Invoice; or
c. Transfer to settlement of Stamp Duty conducted by affixing Prepaid

Stamp Duty sticker with digital stamp printing machine.

(10) Transfer for Taxpayer which makes payment in US Dollar currency can only be
performed inter tax payment which is made in US Dollar currency as intended in
Article 14 paragraph (2).
Article 17
(1) Application for Transfer as intended in Article 16 paragraph (1) shall be filed to
office of the Directorate General of Taxation where payment is administered by
using application for Transfer.
(2) Application for Transfer as intended in paragraph (1) shall be delivered:
a. directly to Tax Service Office where payment is administered; or
b. by mail or delivery services with proof of mailing to Tax Service Office

where payment is administered.
(3) Application for Transfer due to wrong payment or deposit shall be filed by
Taxpaying deposant.
(4) Transfer due to wrong inputting or filling out of Proof of Transfer, can be done ex-
officio by Official who performs Transfer or can be done based on application of
Taxpayer which initially files application for Transfer.
(5) Application for Transfer which is filed to SSP, SSPCP, BPN, and to Proof of
Transfer which indicates NPWP of Taxpaying branch which has been de-
registered can be filed by Taxpaying head office.
(6) Application for Transfer which is filed to SSP, SSPCP, BPN, and to Proof of
Transfer which indicates NPWP of Taxpayer who performs merger which is filed
by surviving company, new entity of merger result, or by the merging party.
(7) Aplication for Transfer of tax payment which is indicated in SSP, SSPCP, BPN or
in Proof of Transfer can be filed in the event that the payment is not yet
calculated with tax payable in Tax Return, Tax Collection Letter and/or in tax
assessment letter, Notification on Tax Payable, PBB Collection Letter and/or in

PBB Assessment Letter, Import Declaration (PIB), excise documents, or in
collection letter/assessment letter.
(8) Application for Transfer as intended in paragraph (1) must be attached by:
a. original SSP (the 1st sheet), original SSPCP (the 1st sheet), original Proof
of Transfer (the 1st sheet), documents of BPN, or original proof of
payment of Income Tax In US Dollar Currency which is requested for its
transfer;
b. original statement letter of wrong inputting of management of Receiving

Bank/Receiving Post Office/Receiving Forex Bank/Receiving Bank of
Foreign Currency of payment point in the event that application for
Transfer is filed due to wrong inputting by officer of Receiving
Bank/Receiving Post Office/Receiving Forex Bank/Receiving Bank of
Foreign Currency;
c. original import customs declaration, original excise documents, or original


collection letter/assessment letter in the event that application for
Transfer is filed to SSPCP;
d. photocopy of Identity Card of deposant or of the party receiving Transfer,

in the event that application for Transfer which is filed for SSP, SSPCP,
BPN, or Proof of Transfer does not indicate NPWP or indicate number 0
(zero) in the first 9 (nine) digits of NPWP;
e. photocopy of documents of identity of deposant or of documents of

identity of representative of entity in the event that deposant makes
wrong filling out of NPWP; and
f. statement letter of Taxpayer whose name and NPWP are indicated in

SSP, which declares that the SSP is actually not tax payment for his own
interest and he does not object to be transferred in the event that name
and NPWP of the holder of original SSP (who files application for
Transfer) are not the same as name and NPWP indicated in SSP.
Article 18
(1) In the event that application for Transfer meets the provisions as intended in
Articles 16 and 17, the Director General of Taxation shall issue Proof of Transfer.
(2) The date of tax payment aplicable in Proof of Transfer shall be in reference to
the date of payment indicated in BPN or to the date of payment based on
validation of MPN in Tax Payment Form as intended in Article 11 paragraph (6)
which is indicated in SSP, SPPCP, or in BPN the Transfer of which is filed.
(3) Original SSP, SSPCP, or Proof of Transfer already transferred must be stamped
and signed by the head of office of the Directorate General of Taxation who
performs Transfer.
(4) Proof of Transfer as intended in paragraph (1) shall constitute basis for
adjustment of tax payment and deposit by Taxpayer.
(5) The format, content, and procedure for issuance of Proof of Transfer as intended
in paragraph (1) shall further be stipulated by the Director General of Taxation.

Article 19
In the event that application for Transfer as intended in Article 16 paragraph (1) does not
meet the provisions as intended in Articles 16 and 17, the Director General of Taxation
shall not issue Proof of Transfer and shall notify Taxpayer in writing.
CHAPTER IV
PAYMENT IN INSTALLMENTS AND DEFERRAL OF TAX PAYMENT
Article 20
Taxpayer can file application to the Director General of Taxation to pay in installments or
to postpone tax underpayment as intended in Article 3, tax payable as intended in Article
5, or tax still to be paid as intended in Article 6 paragraph (1), hereinafter referred to as
tax debts, in the event that Taxpayer faces liquidity difficulty or faces circumtances
beyond his power so that Taxpayer is unable to meet tax obligations in time.
Article 21

Application of Taxpayer as intended in Article 20 must be filed in writing by using
application for payment of tax in installments or application for deferred tax payment by
no later than 9 (nine) workdays before maturity of payment, which is accompanied by
reasons and proofs which support application, and shall meet the following
requirements:
a. application is signed by Taxpayer, and in the event of being signed by non-

Taxpayer, it must be attached by power of attorney as specified in laws and
regulations in the field of taxation;
b. application must indicate:
1. amount of tax debts the payment of which is requested to be paid in

installments, period of installments, and amount of installments; or
2. amount of tax debts the payment of which is requested to be postponed

and the period of postponement.
c. in the event that Taxpayer files application for payment in installments or

postponement of payment of PBB which is still to be paid as intended in Article
5, besides meeting the requirements of sub-paragraphs a and b, Taxpayer is
required not to have PBB arrears of the prior years and the said application must
also be attached by photocopy of Notification on Tax Payable, PBB Assessment
Letter, or PBB Collection Letter the payment in installments or postponement of
which is requested.
Article 22
(1) Taxpayer which files application for payment in installments or for postponement
of tax payment must provide guarantee that can be in the form of bank
guarantee, letters/documents of proof of ownership of movable goods,
assumption of debts by the third party, certificate of land, or certificate of deposit.
(2) Taxpayer which files application for payment of tax in installments after
excedding the the time limit as intended in Article 21 must provide guarantee in

the form of bank guarantee amounting to tax debts that can be disbursed in
accordance with the period of payment in installments.
Article 23
(1) After taking into account reasons and support proofs submitted by Taxpayer as
intended in Article 22, the Director General of Taxation shall issue decision within
the period of 7 (seven) workdays after the date of the receipt of application.
(2) Decision as intended in paragraph (1) can be in the form of:
a. approving amount of tax installments and/or period of installments or

duration of postponement in accordance with application of Taxpayer;
b. partly approving amount of tax installments and/or period of installments

or duration of postponement which are requested by Taxpayer; or
c. rejecting application of Taxpayer.


(3) In the event that application of Taxpayer is approved, the Director General of
Taxation shall issue decision on approval for payment of tax in installments or
decision on approval for deferred tax payment.
(4) In the event that application of Taxpayer is rejected as intended in paragraph (2)
sub-paragraph c, the Director General of Taxation shall issue decision on
rejection to installments/postponement of tax payment.
(5) If the period of 7 (seven) workdays as intended in paragraph (1) elapses and the
Director General of Taxation does not issue any decision, application shall be
approved in accordance with application of Taxpayer, and decision on approval
for payment of tax in installments or decision on approval for deferred tax
payment must be issued by no later than 5 (five) workdays after the end of the
period of 7 (seven) workdays.
Article 24
(1) In the event that a decision for application of Taxpayer to pay in installments or
to postpone tax payment is not yet issued, and assessment letter/decision is
issued to the said Taxpayer which makes tax overpayment and/or granting of
interest reward, then the tax overpayment and/or granting of interest reward
must be calculated with tax underpayment as intended in Article 3 in advance,
with tax payable as intended in Article 5, or with tax which must still be paid as
intended in Article 6 paragraph (1), in accordance with the provisions of laws and
regulations in the field of taxation.
(2) In the event that amount of tax overpayment and/or granting of interest reward
are insufficient to settle tax debts in which application for payment in installments
or for postponement is filed, amount of tax debt which is considered to be
provided with decision on payment in installments or decision on postponement
shall be amount of tax debts after being reduced with tax overpayment and/or
granting of interest reward as intended in paragraph (1).
Article 25

(1) Payment in installments of tax underpayment as intended in Article 3, tax
payable as intended in Article 5, or tax still to be paid as intended in Article 6
paragraph (1), can be provided:
a. for a maximum of 12 (twelve) months as from issuance of decision on

approval for payment of tax in installments as intended in Article 23
paragraph (3) or (5) with installment a maximum of 1 (one) time in 1 (one)
month, for application for installment of tax debts in the form of tax still to
be paid as intended in Article 6 paragraph (1);
b. for a maximum of 12 (twelve) months as from issuance of decision on

approval for payment of tax in installments as intended in Article 23
paragraph (3) or (5) with installment a maximum of 1 (one) time in 1 (one)
month, for application for installment of tax debts in the form of tax
payable as intended in Article 5; or
c. for a maximum of until the last month of the next Fiscal Year, with
installment a maximum of 1 (one) time in 1 (one) month, for application

for payment in installments of tax underpayment based on Annual
Income Tax Return as intended in Article 3.
(2) Postponement of tax underpayment as intended in Article 3, tax payable as

intended in Article 5, or tax still to be paid as intended in Article 6 paragraph (1)
can be provided:
a. by no later than 12 (twelve) months as from issuance of decision on

approval for deferred tax payment as intended in Article 23 paragraph (3)
or (5), for application for deferral of tax debts in the form of tax still to be
paid as intended in Article 6 paragraph (1);
b. by no later than 12 (twelve) months as from issuance of decision on

approval for deferred tax payment as intended in Article 23 paragraph (3)
or (5), for application for deferred tax debts in the form of tax payable as
intended in Article 5; or
c. by no later than until the last month of the next Fiscal Year, for application
for deferral of tax underpayment based on Annual Income Tax Return as
intended in Article 3.
Article 26
(1) Amount of payment of installment of tax debts as intended in Article 25

paragraph (1) shall be stipulated in the same amount for each installment.
(2) Amount of settlement of deferred tax debts as intended in Article 25 paragraph

(2) shall be stipulated amounting to tax debts the settlement of which is
postponed.
(3) Administrative sanctions in the form of interests arising out of installment as

intended in paragraph (1) or postponement as intended in paragraph (2) shall be
calculated based on balance of tax debts.
(4) Administrative sanctions in the form of interests as intended in paragraph (3)

shall be collected by issuing Tax Collection Letter in each maturity date of
installment, maturity of postponement, or on the date of payment.

(5) Interests as intended in paragraph (3) shall not be charged on installment or on
postponement of payment of Tax Collection Letter.
Article 27
(1) In the event that a decision for application of Taxpayer to pay in installments or
to postpone tax payment has been issued, and assessment letter/decision is
issued to the said Taxpayer which makes tax overpayment and/or granting of
interest reward, then the tax overpayment and/or granting of interest reward
must be calculated in advance with the remaining tax debt which is not yet paid
in installments or the payment of which is postponed in accordance with the
provisions of laws and regulations in the field of taxation.
as intended in paragraph (1) are/is smaller than tax debt which is not yet paid in
installments, amount of installments of the remaining tax debts shall be re-
stipulated with the following provisions:

a. amount of principal and interests of each installment does not exceed
amount of each installment already approved; and
b. period of installments a maximum is the same as the remaining period of

installments already agreed.
(3) Re-stipulation of amount of installments and/or period of installments as

intended in paragraph (2) shall be performed by the following procedures:
a. the Head of Tax Service Office shall notify in writing Taxpayer of change
in balance of tax debts as well as request for proposed change in
installments;
b. Taxpayer must convey in writing proposed change in installments by no

later than 5 (five) workdays as from the date of the receipt of notification;
c. the Head of Tax Service Office shall issue decision on approval for
installment of tax payment which also functions as cancellation of
decision on approval for installments of tax payment previously based on
letter of proposal delivered by Taxpayer by no later than 5 (five) workdays
as from the date of the receipt of letter of proposal.
(4) In the event that until the time limit as intended in paragraph (3) sub-paragraph b
the Head of Tax Service Office does not receive any proposed change in
installments from Taxpayer, the Head of Tax Service Office shall issue decision
on approval for installments of tax payment with:
a. value of installments amounting to the remaining tax debt which is

divided by the remaining period of installments; and
b. period of installments being the remaining period of installments already

approved before.
(5) Decision on approval for installments of tax payment as intended in paragraph

(4) shall function as cancellation of the previous decision on approval for
installments of tax payment.

are/is insufficient to settle tax debts postponed, taxpayer shall remain entitled to
settle the remaining tax debts a maximum in accordance with the period of
postponement.
Article 28
(1) In the event that Taxpayer files objection to a tax assessment letter for Tax
Period, Part of Fiscal Year, or Fiscal Year 2008 and thereafter the settlement of
which has obtained approval to be paid in installments or to be postponed,
Taxpayer must settle the entire taxes still to be paid already approved in closing
conference of audit result, before objection is filed.
(2) Filing of objection as intended in paragraph (1) will make decision on approval
for installments of tax payment or decision on approval for deferred tax payment
as intended in Article 23 paragraphs (3) and (5) null and void.

(3) In the event that Taxpayer files objection to a tax assessment letter for Tax
Period, Part of Fiscal Year, or Fiscal Year 2007 and before, the settlement of
which has obtained approval to pay in installments or to postpone, the approval
to pay in installments or to postpone payment of the tax debts shall remain
appicable and the Taxpayer must settle in accordance with timetable already
specified.
(4) In the event that Taxpayer files objection, reduction, correction, appeal, or judicial
review on assessment or decision in connection with PBB debts the settlement
of which has obtained approval to pay in installments or to postpone, then the
approval to pay in installments or to postpone payment of tax debts shall remain
applicable and the Taxpayer must settle in accordance with timetable already
specified.
Article 29
(1) In the event that Decision on Correction, Decision on Objection, Appeal

Decision, or Judicial Review Decision which partly receives is issued for tax debt
which is indicated in tax assessment letter for Tax Period, Part of Fiscal Year, or
Fiscal Year 2007 and before which has obtained approval to make payment in
installments, then amount of installments of the remaining tax debts shall be re-
stipulated with the following provisions:
a. amount of principal and interests on each installment does not exceed

b. period of installments shall be a maximum the same as the remaining

period of installments already approved.
(2) In the event that Decision on Correction or Judicial Review Decision which partly
receives is issued for tax debt which is indicated in tax assessment letter for Tax
Period, Part of Fiscal Year, or Fiscal Year 2008 and thereafter which has
obtained approval to pay in installments, then amount of installments of the
remaining tax debts shall be re-stipulated with the following provisions:
a. amount of principal and interests on each installment does not exceed


period of installments already approved.
(3) In the event that a decision which makes PBB debt higher or smaller is issued
for PBB debt which has obtained approval to pay in installments, then amount of
installments of the remaining tax debts shall be re-stipulated with the following
provisions:
a. amount of principal and administrative penalties of each installment shall

be adjusted; and

period of installment already approved.
(4) In the event that Decision on Correction, Decision on Objection, Appeal

Decision, or Judicial Review Decision which partly receives is issued for tax debt
which is indicated in tax assessment letter for Tax Period, Part of Fiscal Year, or

Fiscal Year 2007 and before which has obtained approval to postpone payment,
Taxpayer must remain to settle the tax debts in accordance with the period of
postponement.
(5) In the event that Decision on Correction or Judicial Review Decision which partly
receives is issued for tax debt which is indicated in tax assessment letter for Tax
Period, Part of Fiscal Year, or Fiscal Year 2008 and thereafter which has
obtained approval to postpone payment, Taxpayer must remain to settle the tax
debts in accordance with the period of postponement.
(6) In the event that a decision which makes PBB debt higher or smaller is issued
for PBB debt which has obtained approval to postpone payment, Taxpayer must
remain to settle the PBB debts in accordance with the period of postponement.
Article 30
(1) In the event that Taxpayer is approved to pay in installments or to postpone

payment as intended in Article 23 paragraph (2) sub-paragraphs a and b and the
approval given does not relate to Tax Collection Letter, SPPT, and STP PBB, the
Taxpayer shall be subject to administrative sanctions in the form of interests of
2% (two percent) per month as intended in Article 19 paragraph (2) of the KUP
Law, which is calculated as from maturity of payment until payment of
installments/settlement, with the provisions that part of month shall be calculated
fully as 1 (one) month.
(2) In the event that Taxpayer is approved to pay in installments or to postpone

payment as intended in Article 23 paragraph (2) sub-paragraphs a and b and the
approval given relates to SPPT and STP PBB, the Taxpayer shall be subject to
administrative penalties of 2% (two percent) per month as intended in Article 11
paragraph (3) of the PBB Law which is calculated from the time of maturity until
day of payment for a maximum period of 24 (twenty four) months.
CHAPTER V
MISCELLANEOUS PROVISIONS
Article 31

(1) Data on tax payment and deposit shall be administered as tax receipt in State
Revenues Module.
(2) With respect to data on tax receipt as intended in paragraph (1), the Director
General of Taxation can make adjustment based on a document of source of
adjustment.
(3) Included in adjustment as intended in paragraph (2) shall be, among other
things, in the form of:
a. Transfer of SSP, SSPCP, BPN or Proof of Transfer;
b. refund of tax overpayment; and
c. other corrections of tax receipt.
(4) Data on tax receipt already adjusted by the Director General of Taxation as
intended in paragraph (2) shall constitute source of data for the Directorate

General of Taxation to supervise the fulfillment of obligation of tax payment and
deposit of Taxpayer.
Article 32
(1) Documents in the form of:
a. application for extended period of settlement as intended in Article 7

paragraph (5);
b. decision on approval for extended period of tax settlement as intended in

Article 7 paragraph (8); and
c. decision on rejection to extended period of tax settlement as intended in

Article 7 paragraph (9),
shall be prepared by using example of format as stipulated in Attachment I

hereto constituting inseparable part of this Regulation of the Minister.
a. application for transfer as intended in Article 17 paragraph (1);
b. statement letter of wrong inputting as intended in Article 17 paragraph (8)

sub-paragraph b; and
c. proof of Transfer as intended in Article 18 paragraph (1),
shall be prepared by using the example of format as stipulated in Attachment II

a. application for payment of tax in installments as intended in Article 21;
b. application for deferred tax payment as intended in Article 21;

c. decision on approval for payment of tax in installments as intended in
Article 23 paragraph (3) and Article 23 paragraph (5);
d. decision on approval for deferred tax payment as intended in Article 23

paragraph (3) and article 23 paragraph (5); and
e. letter of rejection to installment/postponement of tax payment as intended

in Article 23 paragraph (4),
shall be prepared by using the example of format as stipulated in Attachment III

CHAPTER VI
TRANSITIONAL PROVISIONS
Article 33
With the coming into effect of this Regulation of the Minister, on the order of Proxy of
State General Treasurer, then balance of PBB receipt at:

a. Receiving Bank/Post Office and Electronic Receiving Bank/Post Office; and
b. Operating Bank III,
shall be transferred to state treasury by no later than 1 (one) month as from the coming
into effect of this Regulation of the Minister.
CHAPTER VII
CLOSING PROVISIONS
Article 34
As this Regulation of the Minister comes into effect:
1. Decision of the Minister of Finance Number 88/KMK.04/1991 regarding

Procedure for Tax Payment By Transfer;
2. Regulation of the Minister of Finance Number 187/PMK.03/2007 regarding the

Period of Settlement of Tax Collection Letter, Tax Underpayment Assessment
Letter, and Additional Tax Underpayment Assessment Letter, as well as Decision
on Correction, Decision on Objection, Appeal Decision, and Judicial Review
Decision, that Make Amount of Tax To Be Paid Higher for Taxpaying Small-Scale
Enterprise and Taxpayers in Certain Regions;
3. Regulation of the Minister of Finance Number 167/PMK.03/2007 regarding

Appointment of Point and Procedure for Payment of Land and Building Tax;

Determination of Maturity Date of Tax Payment and Deposit, Determination of
Tax Payment Point, and Procedure for Tax Payment, Tax Deposit and Reporting,
as well as Procedure for Payment In Installments and Postponement of Tax
Payment;

Amendment to Regulation of the Minister of Finance Number 184/PMK.03/2007
regarding Determination of Maturity Date of Tax Payment and Deposit,
Determination of Tax Payment Point, and Procedure for Tax Payment, Tax

Deposit and Reporting, as well as Procedure for Payment In Installments and
Postponement of Tax Payment; and
6. The provisions on use of PBB Payment Form for payment of PBB on Oil & Gas
and PBB on Geothermal as stipulated in Article 23 paragraph (5) of Regulation
of the Minister of Finance Number 76/PMK.03/2013 regarding Administration of
Land and Building Tax on Mining Sector for Oil, Gas and Geothermal Mining,
shall be revoked and declared null and void.
Article 35
This Regulation of the Minister shall come into effect on the date of its promulgation.
For public cognizance, hereby ordering the promulgation of this Regulation of the
Minister by placing it in the Official Gazette of the Republic of Indonesia.

Stipulated in Jakarta
on December 24, 2014
THE MINISTER OF FINANCE OF
THE REPUBLIC OF INDONESIA,
signed
BAMBANG P.S. BRODJONEGORO
Promulgated in Jakarta
On December 24, 2014
THE MINISTER OF LAW AND HUMAN RIGHTS OF
signed
YASONNA H. LAOLY
OFFICIAL GAZETTE OF THE REPUBLIC OF INDONESIA YEAR 2014 NUMBER 1973
Issued as a true copy

THE HEAD OF GENERAL AFFAIRS BUREAU
on behalf of
THE HEAD OF ADMINISTRATION DIVISION OF THE MINISTRY
signed
GIARTO
Civil Service Registration No. (NIP) 195904201984021001
------------------------
Note
ATTACHMENT I
REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA

NUMBER 242/PMK.03/2014
REGARDING
A. EXAMPLE OF FORMAT OF APPLICATION FOR EXTENDED PERIOD OF

SETTLEMENT OF TAX PAYMENT FOR TAXPAYING SMALL-SCALE
ENTERPRISE/TAXPAYERS IN CERTAIN REGIONS:
Number : ......................................... (1) ......................................... (2)

Encl. : ......................................... (3)
Re. : Application for Extended Period of
Settlement of Tax Payment for Taxpaying
Small-Scale Enterprise/Taxpayers in certain regions*)
To The Director General of Taxation

c.q. the Head of KPP ....................
…………………………………. (4)

I, the undersigned:
Name : ......................................... (5)
NPWP : ......................................... (6)
Position : ......................................... (7)
Address : ......................................... (8)
Telephone Number : ......................................... (9)
Acting as : Taxpayer
Representative Proxy
of Taxpayer
Name : .......................................... (10)
NPWP : .......................................... (11)
Address : .......................................... (12)
State that I still have Tax Debts based on:

STP SK on Correction Judicial Review Decision
SKPKB SK on Objection
SKPKBT Appeal Decision
as follows:
Type of Tax Tax Number of Amount of Tax Maturity Date

Period/Fiscal Assessment/ Still To Be
Year Decision Paid (Rp)
(13) (14) (15) (16) (17)
With respect to the Tax Debts, I file application for extended period of settlement
amounting to Rp................(18) until date ..................(19)
Thus we convey this application for your consideration.
Taxpayer/Representative/Proxy*)
…………………………….. (20)

Remarks:
*) cross out/delete the inappropriate
1. Place an X mark in the appropriate .
2. In the event that application is signed by proxy, it must be attached by special
power of attorney.
FILLING OUT GUIDELINES FOR

APPLICATION FOR
EXTENDED PERIOD OF SETTLEMENT OF TAX PAYMENT FOR TAXPAYING SMALL-
SCALE ENTERPRISE/TAXPAYERS IN CERTAIN REGIONS*)
Number (1) : To be filled out in accordance with numbering of letter of

Taxpayer, if any.
Number (2) : To be filled out with name of city and the date of signing of
application.
Number (3) : To be filled out with total number of attachment enclosed to

application of Taxpayer.
Number (4) : To be filled out with name and address of Tax Service Office
where Taxpayer is registered and/or where Taxable Entrepreneur
is stipulated.
Number (5) : To be filled out with name of Taxpayer/representative/proxy who
signs application for extended period of settlement of tax payment
for Taxpaying small-scale enterprise/Taxpayers in certain regions.
The understanding of “representative” shall be as intended in
Article 32 of the KUP Law.
In the event that signer is proxy, applicant must attach Power of
Attorney in accordance with the provisions of the KUP Law.
Number (6) : To be filled out with Taxpayer Registration Number of
Taxpayer/representative/proxy who signs application for extended
period of settlement of tax payment for Taxpaying small-scale
enterprise.
Number (7) : To be filled out with position of representative/proxy who signs
application for extended period of settlement of tax payment for
Taxpaying small-scale enterprise/Taxpayers in certain regions.
In the event that application is filed by individual Taxpayer, it is
unnecessary to fill out Number (7).
Number (8) : To be filled out with address of Taxpayer/representative/proxy who
signs application for extended period of settlement of tax payment
for Taxpaying small-scale enterprise/Taxpayers in certain regions.
Number (9) : To be filled out with telephone number of
Taxpayer/representative/proxy who signs application for extended
period of settlement of tax payment for Taxpaying small-scale
enterprise/Taxpayers in certain regions.
Number (10) : To be filled out with name of Taxpayer in the event that the party
who signs application for extended period of settlement of tax
payment for Taxpaying small-scale enterprise/Taxpayers in certain
regions is representative or proxy of Taxpayer.
Number (11) : To be filled out with Taxpayer Registration Number of Taxpayer in
the event that the party who signs application for extended period
of settlement of tax payment for Taxpaying small-scale
enterprise/Taxpayers in certain regions is representative or proxy
of Taxpayer.

Number (12) : To be filled out with address of Taxpayer in the event that the
party who signs application for extended period of settlement of
tax payment for Taxpaying small-scale enterprise/Taxpayers in
certain regions is representative or proxy of Taxpayer.
Number (13) : To be filled out with the type of tax (for example: Corporate
Income Tax, Value Added Tax, Article 21 Income Tax).
Number (14) : To be filled out with Tax Period or Fiscal Year.
Number (15) : To be filled out with Number of Assessment/Decision in which
application for installment/postponement of tax payment is filed or
to be filled out with "Article 29 PPh" in the event that application
for extended period of settlement of tax payment is filed to Annual
Income Tax Return.
Number (16) : To be filled out with amount of tax still to be paid based on
Assessment/Decision.
Number (17) : To be filled out with maturity date of payment of
Assessment/Decision in which application for extended period of
settlement of tax payment for Taxpaying small-scale enterprise is
filed.

Number (18) : To be filled out with amount of tax whose period of settlement is
requested to be extended.
Number (19) : To be filled out with the period whose period of settlement is
requested to be extended.
Number (20) : To be filled out with name and signature of applicant as indicated
in Number (5).
*) : Cross out/delete the inappropriate
B. EXAMPLE OF FORMAT OF DECISION ON APPROVAL FOR EXTENDED

PERIOD OF TAX SETTLEMENT FOR TAXPAYING SMALL-SCALE
THE MINISTRY OF FINANCE OF THE REPUBLIC OF INDONESIA

DECISION OF THE DIRECTOR GENERAL OF TAXATION
NUMBER KEP- ..........................(1)
REGARDING
APPROVAL FOR EXTENDED PERIOD OF
TAX SETTLEMENT FOR TAXPAYING SMALL-SCALE ENTERPRISE/
TAXPAYERS IN CERTAIN REGIONS*)
THE DIRECTOR GENERAL OF TAXATION,
Considering: a. whereas based on letter of Taxpayer in the name of ................(2)

number ..............(3) dated ............ (4) which is received
by .............(5) on date ..............(6) based on supervision sheet on
documents flow number ............(7) dated ...........(8) regarding
application for extended period of tax settlement for Taxpaying
Small-Scale Enterprise/Taxpayers in certain regions*);
b. whereas based on examination report on extended period of tax

settlement for Taxpaying Small-Scale Enterprise/Taxpayers in
certain regions*) number .............(9) dated ...........(10);
c. whereas based on the considerations as intended in points a and

b, it is necessary to stipulate a Decision of the Director General of
Taxation regarding Approval for Extended Period of Tax

Settlement for Taxpaying Small-Scale Enterprise/Taxpayers in
certain regions*);
In View of: 1. Law Number 6 Year 1983 regarding General Taxation Provisions
and Procedures (State Gazette of the Republic of Indonesia Year
1983 Number 49, Supplement to State Gazette of the Republic of
Indonesia Number 3262) as several times amended most recently
by Law Number 16 Year 2009 (State Gazette of the Republic of
Indonesia Year 2009 Number 62, Supplement to State Gazette of
2. Government Regulation Number 74 Year 2011 regarding

Procedure for Exercise of Taxation Rights and Fulfillment of
Taxation Obligations (State Gazette of the Republic of Indonesia
Year 2011 Number 162, Supplement to State Gazette of the
Republic of Indonesia Number 5268);
3. Regulation of the Minister of Finance Number /PMK.03/ regarding


Procedure for Tax Payment and Deposit;
HAS DECIDED:
To Stipulate: DECISION OF THE DIRECTOR GENERAL OF TAXATION REGARDING

APPROVAL FOR EXTENDED PERIOD OF TAX SETTLEMENT FOR
TAXPAYING SMALL-SCALE ENTERPRISE/TAXPAYERS IN CERTAIN
REGIONS*).
FIRST : Approving to give approval to:

Taxpayer : ...........................(11)
NPWP : ...........................(12)
Address : ...........................(13).
to extend the period of tax settlement based on ..............(14)

Number ..............(15) Tax Period/Fiscal Year*) ...............(16) with
maturity falling on date ..............(17) amounting to Rp...............
(18) with the provisions that maturity of tax payment is postponed
until date ..........(19).
SECOND : This Decision of the Director General shall come into effect on the
the date of its stipulation.
Stipulated in ................... (20)

on date .................... (21)
on behalf of THE DIRECTOR GENERAL OF TAXATION
.......................................(22)
.......................................
Civil Service Registration No.
(NIP.) ................................ (23)

DECISION ON APPROVAL FOR

EXTENDED PERIOD OF TAX SETTLEMENT FOR TAXPAYING SMALL-SCALE
ENTERPRISE/TAXPAYERS IN CERTAIN REGIONS*)
Number (1) : To be filled out with number of decision.

Number (2) : To be filled out with name of Taxpayer which files application for
extended period of tax settlement for Taxpaying small-scale
Number (3) : To be filled out with number of application for extended period of
tax settlement for Taxpaying small-scale enterprise/Taxpayers in
certain regions.
Number (4) : To be filled out with the date of application for extended period of
certain regions.
Number (5) : To be filled out with name of Tax Service Office which receives
small-scale enterprise.
Number (6) : To be filled out with the date of the receipt of letter of Taxpayer in
Tax Service Office.

Number (7) : To be filled out with number of supervision sheet on documents
flow.
Number (8) : To be filled out with the date of supervision sheet on documents
flow.
Number (9) : To be filled out with number of examination report on extended
period of tax settlement for Taxpaying small-scale
Number (10) : To be filled out with the date of examination report on extended
Number (11) : To be filled out with name of Taxpayer.
Number (12) : To be filled out with Taxpayer Registration Number of Taxpayer.
Number (13) : To be filled out with address of Taxpayer.
Number (14) : To be filled out with STP, SKPKB, SKPKBT, SK on Correction, SK
on Objection, Appeal Decision, or Judicial Review Decision the
application of which is filed.
Number (15) : To be filled out with Number of STP, SKPKB, SKPKBT, SK on
Correction, SK on Objection, Appeal Decision, or Judicial Review
Decision the application of which is filed.
Number (16) : To be filled out with Tax Period/Fiscal Year of STP, SKPKB,
SKPKBT, SK on Correction, SK on Objection, Appeal Decision, or
Judicial Review Decision the application of which is filed.
Number (17) : To be filled out with maturity date of STP, SKPKB, SKPKBT, SK
on Correction, SK on Objection, Appeal Decision, or Judicial
Review Decision the application of which is filed.
Number(18) : To be filled out with amount of tax debts approved to be given
extended period of settlement.
Number (19) : To be filled out with maturity date of extended period of tax
payment which is approved.
Number (20) : To be filled out with name of city where decision is issued.
Number (21) : To be filled out with the date of issuance of decision.
Number (22) : To be filled out with position of official who signs decision.
Number (23) : To be filled out with name, Civil Service Registration No. (NIP),
and signature of official who signs decision.
*) : Cross out/delete one of them which is inappropriate.

C. EXAMPLE OF FORMAT OF DECISION ON REJECTION TO EXTENDED
PERIOD OF TAX SETTLEMENT FOR TAXPAYING SMALL-SCALE

NUMBER KEP-..........................(1)
REGARDING
REJECTION TO EXTENDED PERIOD OF
TAX SETTLEMENT FOR TAXPAYING SMALL-SCALE ENTERPRISE/
Considering: a. whereas based on letter of Taxpayer in the name of ................(2)

number ..............(3) dated ............(4) which is received

small-scale enterprise/Taxpayers in certain regions*);
b. whereas based on examination report on extended period of tax

settlement for Taxpaying small-scale enterprise/Taxpayers in
certain regions*) number .............(9) dated ............(10);

Taxation regarding Extended Period of Tax Settlement for
Taxpaying Small-Scale Enterprise/Taxpayers in certain regions*);
2. Government Regulation Number 74 Year 2011 regarding Procedure

for Exercise of Taxation Rights and Fulfillment of Taxation
Obligations (State Gazette of the Republic of Indonesia Year 2011
Number 162, Supplement to State Gazette of the Republic of
Indonesia Number 5268);

HAS DECIDED:

EXTENDED PERIOD OF TAX SETTLEMENT FOR TAXPAYING SMALL-
SCALE ENTERPRISE/TAXPAYERS IN CERTAIN REGIONS*).
FIRST: Rejecting to give approval to:

Taxpayer : ........................... (11)
NPWP : ........................... (12)
Address : ........................... (13)
to extend the period of tax settlement based on ..............(14)

maturity date on ..............(17) amounting to Rp...............(18) with the
provisions that maturity of tax payment is maintained on date ..........(19).
SECOND: This Decision of the Director General shall come into effect on the date of
its stipulation.
Stipulated in ................... (20)

on date.................... (21)
.......................................(22)

.......................................
(NIP.) ..................................(23)

DECISION ON REJECTION TO EXTENDED PERIOD
OF TAX SETTLEMENT FOR TAXPAYING SMALL-SCALE ENTERPRISE/

Number (2) : To be filled out with name of Taxpayer which files application for
extended period of tax settlement for Taxpaying small-scale
enterprise/Taxpayers in certain regions*).
Number (3) : To be filled out with number of application for extended period of
certain regions*).
Number (4) : To be filled out with the date of application for extended period of
certain regions*).
small-scale enterprise/Taxpayers in certain regions*).
Tax Service Office.
flow.
flow.
Number (9) : To be filled out with number of examination report on extended
enterprise/Taxpayers in certain regions*)
Number (10) : To be filled out with the date of examination report on extended
enterprise/Taxpayers in certain regions*)

on Objection, Appeal Decision, or Judicial Review Decision the
application of which is filed.
Correction, SK on Objection, Appeal Decision, or Judicial Review
Decision the application of which is filed.
SKPKBT, SK on Correction, SK on Objection, Appeal Decision, or
Judicial Review Decision the application of which is filed.
Number(17) : To be filled out with maturity date of STP, SKPKB, SKPKBT, SK
on Correction, SK on Objection, Appeal Decision, or Judicial
Number (18) : To be filled out with amount of tax debts which is approved to be
given extended period of settlement.
Number (19) : To be filled out with maturity date in accordance with maturity date
of STP, SKPKB, SKPKBT, SK on Correction, SK on Objection,
Appeal Decision, or Judicial Review Decision or Tax Return.

Number (20) : To be filled out with name of city where decision is issued.
Number (22) : To be filled out with position of official who signs decision.
*) : Cross out/delete one of them which is inappropriate

signed
ATTACHMENT II
REGARDING

THE REPUBLIC OF INDONESIA
A. EXAMPLE OF FORMAT OF APPLICATION FOR TRANSFER:
Number : ........................................ (1) ............................(2)

Encl.: ........................................ (3)
Re. : Application for Transfer

c.q. The Head of KPP of ....................................
.............................................................. (4)
I, the undersigned:
Name : ...................................................... (5)
NPWP : ...................................................... (6)

Address : ...................................................... (7)
Telephone Number : ...................................................... (8)
Acting as : Deposant/Payer
Tax Collector
State that I have made tax payment or deposit as follows:

Name : ...................................................... (9)
NPWP : ...................................................... (10)
Address : ...................................................... (11)
Type of Tax : ...................................................... (12)
Tax Period/Fiscal Year : ...................................................... (13)
Number of Assessment/
Decision : ...................................................... (14)
Number of Tax Object : .................................................... (15)
Amount of Payment/Deposit : ...................................................... (16)
On the payment or deposit, I file application for transfer to:

Name : ...................................................... (17)

NPWP : ...................................................... (18)
Address : ...................................................... (19)
Type of Tax : ...................................................... (20)
Tax Period/Fiscal Year : ...................................................... (21)
Decision : ....................................................... (22)
Number of Tax Object : ...................................................... (23)
Amount requested for
Transfer : ...................................................... (24)
Whereas the said application for transfer is as a result

of ...................................................................................................................... (25)
..................................... (26)
………………………….. (27)
Remarks:
power of attorney.

APPLICATION FOR TRANSFER

Taxpayer, if any.
application.
Number (3) : To be filled out with total number of attachment enclosed to
Number (4) : To be filled out with name and address of Tax Service Office of

payment point or of administration of deposit.
Number (5) : To be filled out with name of Deposant/Payer, Tax Collector who
signs application for Transfer.
Deposant/Payer, Tax Collector who signs application for Transfer.
Number (7) : To be filled out with address of Deposant/Payer, Tax Collector
who signs application for Transfer.
Number (8) : To be filled out with telephone number of Deposant/Payer, Tax
Collector who signs application for Transfer.
Number (9) : To be filled out with Name of Taxpayer as indicated in SSP,
SSPCP, SSP PBB, BPN, Proof of Transfer to be transferred.
Number (10) : To be filled out with Taxpayer Registration Number as indicated in
SSP, SSPCP, SSP PBB, BPN, Proof of Transfer to be transferred.
Number (11) : To be filled out with address of Taxpayer as indicated in SSP,
Number (12) : To be filled out with the type of tax as indicated in SSP, SSPCP,
SSP PBB, BPN, Proof of Transfer to be transferred (for example:
Corporate Income Tax, Value Added Tax, Article 21 Income Tax)

Number (13) : To be filled out with Tax Period or Fiscal Year as indicated in SSP,
Number (14) : To be filled out with Number of Assessment/Decision as indicated
in SSP, SSPCP, BPN, Proof of Transfer to be transferred.
In the event that payment or deposit is not directed to
Assessment/Decision, leave this column empty.
Number (15) : To be filled out with Number of Tax Object of PBB to be
Transferred.
Number (16) : To be filled out with amount of tax payment or deposit as indicated
in SSP, SSPCP, SSP PBB, BPN, Proof of Transfer to be
transferred.
Number (17) : To be filled out with name of Taxpayer of destination of transfer.
Number (18) : To be filled out with Taxpayer Registration Number of destination
of Transfer.
Number (19) : To be filled out with address of Taxpayer of destination of transfer.
Number (20) : To be filled out with the type of tax in accordance with the purpose
of Transfer.
Number (21) : To be filled out with Tax Period/Fiscal Year in accordance with the
purpose of Transfer.
Number (22) : To be filled out with Number of Assessment/Decision in
accordance with the purpose of Transfer.
Number (23) : To be filled out with Number of Tax Object (NOP) of Land and
Building Tax of the purpose of Transfer.
Number (24) : To be filled out with amount of tax which is requested for its
Transfer.
Number (25) : To be filled out with one of the reasons for application for Transfer
as follows:
a. Transfer due to wrong filling out of SSP, SSPCP form,
whether relating to Taxpayer himself or other Taxpayer;
b. Transfer due to wrong filling out of data on tax payment
conducted by electronic tax payment system as indicated
in BPN;
c. Transfer due to wrong inputting of SSP, SSPCP,
conducted by Receiving Bank/Receiving Post
Office/Receiving Forex Bank/Receiving Bank of Foreign

Currency as intended in Article 10;
d. Transfer due to wrong inputting or filling out of Proof of
Transfer by employee of the Directorate General of
Taxation;
e. Transfer in the context of splitting of tax deposit in SSP,
SSPCP, BPN, or Proof of Transfer to become several
types of taxes or deposit of several Taxpayers, and/or tax
object of PBB;
f. Transfer because amount of payment in SSP, BPN, or in
Proof of Transfer is higher than tax payable in Tax Return,
tax assessment letter, Tax Collection Letter, Notification on
Tax Payable, PBB Assessment Letter or in PBB Collection
Letter;
g. Transfer because amount of payment in SSPCP or in
Proof of Transfer is higher than tax payable in import
customs declaration, excise documents, or in collection
letter/assessment letter; and
h. Transfer due to other causes stipulated by the Director

General of Taxation.
Number (26) : To be filled out with one of them:
1. Deposant/Payer;
2. Tax Collector; or
Number (27) : To be filled out with name and signature of applicant as stipulated
in Number (5).
B. EXAMPLE OF FORMAT OF STATEMENT LETTER OF WRONG INPUTTING:
STATEMENT LETTER OF WRONG INPUTTING
I, the undersigned:
Name : ...................................................... (1)
NPWP : ...................................................... (2)
Position : ...................................................... (3)
Address : ...................................................... (4)
Telephone Number : ...................................................... (5)
from Receiving Bank/Post Office

Name : ...................................................... (6)
NPWP : ...................................................... (7)
Address : ...................................................... (8)
Declare that I have made wrong inputting of data of Tax Payment Form in the name of
Taxpayer:
Name : ...................................................... (9)
NPWP : ...................................................... (10)
NTPN : ....................................................... (11)
In connection with filling out of

NPWP Tax Account Code Deposit Type Code
NOP Tax Period Fiscal Year
Assessment number Amount of Payment
The filling out of SSP which is indicated in Proof of State Revenues which has been

entered to MPN is: ........................(12) it should be ........................(13) in accordance
with filling out of SSP of Taxpayer.
This Statement Letter has been prepared to be used accordingly.
Official of Receiving Bank/Post Office*)
........................................(14)
Remarks:
power of attorney.
*) cross out/delete the inappropriate

STATEMENT LETTER OF WRONG INPUTTING

Number (1) : To be filled out with official of Receiving Bank/Receiving Post
Office/Receiving Forex Bank/Receiving Bank of Foreign Currency
who is authorized to sign statement letter of wrong inputting.
Number (2) : To be filled out with Taxpayer Registration Number of official of
Receiving Bank/Receiving Post Office/Receiving Forex
Bank/Receiving Bank of Foreign Currency who signs statement
letter of wrong inputting.
Number (3) : To be filled out with position of official of Receiving
Bank/Receiving Post Office/Receiving Forex Bank/Receiving
Bank of Foreign Currency who signs statement letter of wrong
inputting.
Number (4) : To be filled out with address of official of Receiving
Bank of Foreign Currency who signs statement letter of wrong
inputting.
Number (5) : To be filled out with telephone number of official of Receiving
Bank of Foreign Currency who signs letter of wrong inputting.
Number (6) : To be filled out name of Receiving Bank/Receiving Post
who performs wrong inputting of SSP.
Number (7) : To be filled out with Taxpayer Registration Number of Receiving
Bank of Foreign Currency which prepares statement.
Number (8) : To be filled out with address of Receiving Bank/Receiving Post
which prepares statement.
Number (9) : To be filled out with name of Taxpayer which performs tax
deposit/payment through Receiving Bank/Receiving Post
Office/Receiving Forex Bank/Receiving Bank of Foreign Currency.
Number (10) : To be filled out with Taxpayer Registration Number of Taxpayer
which performs tax deposit/payment through Receiving
Bank of Foreign Currency.
Number (11) : To be filled out with State Revenues Transaction Number.

Number (12) : To be filled out with element of data already inputted by Receiving
Bank of Foreign Currency in MPN.
Number (13) : To be filled out with element of data that should be inputted by
Receiving Bank/Receiving Post Office/Receiving Forex
Bank/Receiving Bank of Foreign Currency in accordance with
filling out of SSP which is delivered by Taxpayer at the time of
making tax payment/deposit.
Number (14) : To be filled out with name of official of Receiving Bank/Receiving
Post Office/Receiving Forex Bank/Receiving Bank of Foreign
Currency, signature and stamp of Receiving Bank/Receiving Post
which performs wrong inputting.
C. EXAMPLE OF FORMAT OF PROOF OF TRANSFER:


THE DIRECTORATE GENERAL OF TAXATION
……………………………
………………………………………………
…………………………………….............................(1)
___________________________________________________________________
PROOF OF TRANSFER
Number: .......................... (2)
Based on examination on application for Transfer of Taxpayer ..............(3)/ based on the

considerations of the Director General of Taxation*), we herewith Transfer:
From:
Name : ……………………………………..(4)
NPWP : ……………………………………..(5)
Address : ……………………………………..(6)
Tax Account Code : ……………………………………..(7)
Deposit Type Code : ……………………………………..(8)
Type of Tax : ……………………………………..(9)
Tax Period/Fiscal Year : ……………………………………..(10)
Decision : ……………………………………..(11)
Number of Tax Object : ……………………………………..(12)
Amount of Payment/Deposit : ……………………………………..(13)
Date of payment : ……………………………………..(14)
To:
Name : ……………………………………..(15)
NPWP : ……………………………………..(16)
Address : ……………………………………..(17)
Tax Account Code : ……………………………………..(18)
Deposit Type Code : ……………………………………..(19)
Type of Tax : ……………………………………..(20)
Tax Period/Fiscal Year : ……………………………………..(21)
Number of Assessment /
Decision : ...................................................... (22)

Number of Tax Object : ...................................................... (23)
Amount transferred : Rp.......................................... (24)
In words : ................................................(25)
on date .................... (26)

..........................................(27)
(NIP)......................................(28)
Remarks:
Place an X mark in the appropriate or cross out one of them which is inappropriate.

PROOF OF TRANSFER

Number (1) : To be filled out with letterhead of unit which issues Proof of
Transfer.
Number (2) : To be filled out with number of Proof of Transfer.
Number (3) : To be filled out with identity of Taxpayer, number of letter, and the
date of application for Transfer.
Number (4) : To be filled out with name of Taxpayer Transferred.
Number (5) : To be filled out with Taxpayer Registration Number Transferred.
Number (6) : To be filled out with address of Taxpayer Transferred.
Number (7) : To be filled out with tax account code before Transfer as indicated
in SSP, SSPCP, BPN, Proof of Transfer.
Number (8) : To be filled out with deposit type code before Transfer as
indicated in SSP, SSPCP, BPN, Proof of Transfer.
Number (9) : To be filled out with the type of tax as indicated in SSP, SSPCP,
BPN, Proof of Transfer to be transferred (for example: Corporate
Income Tax, Value Added Tax, Article 21 Income Tax).
Number (10) : To be filled out with Tax Period or Fiscal Year as indicated in SSP,
SSPCP, BPN, Proof of Transfer to be transferred.
Number (11) : To be filled out with Number of Assessment/Decision as indicated
in SSP, SSPCP, BPN, Proof of Transfer to be transferred.
Number (12) : To be filled out with Number of Tax Object of PBB to be
Transferred
Number (13) : Amount of tax payment or deposit as indicated in SSP, SSPCP,
BPN, Proof of Transfer to be transferred.
Number (14) : To be filled out with the date of payment.
Number (15) : To be filled out with name of Taxpayer of destination of transfer.
Number (16) : To be filled out with Taxpayer Registration Number of destination
of transfer.
Number (17) : To be filled out with address of Taxpayer of destination of transfer.
Number (18) : To be filled out with Tax Account Code of destination of transfer
desired by Taxpayer or based on the considerations of the
Director General of Taxation.
Number (19) : To be filled out with Deposit Type Code of destination of transfer
desired by Taxpayer or based on the considerations of the

Director General of Taxation.
Number (20) : To be filled out with the type of tax in accordance with the purpose
of transfer.
Number (21) : To be filled out with Tax Period/Fiscal Year in accordance with the
purpose of transfer.
Number (22) : To be filled out with Number of Assessment/Decision in
accordance with the purpose of transfer.
Number (23) : To be filled out with Number of Tax Object (NOP) of Land and
Building Tax of the purpose of transfer.
Number (24) : To be filled out with amount of tax transferred in numbers.
Number (25) : To be filled out with amount of tax transferred in words.
Number (26) : To be filled out with the date of transfer by authorized official
Number (27) : To be filled out with name of position in the Directorate General of
Taxation who performs transfer
Number (28) : To be filled out with name, signature and Civil Service
Registration No. (NIP) of official who signs Proof of Transfer.


signed
Issued as a true copy,

on behalf of
signed
GIARTO
ATTACHMENT III
REGARDING
A. EXAMPLE OF FORMAT OF APPLICATION FOR PAYMENT OF TAX IN

INSTALLMENTS:
Number : ............................... (1) ............................... (21)

Encl. : ............................... (3)
Re. : Application for Payment of Tax in Installments

c.q. The Head of KPP of ..................................
…………………………………………... (4)
I, the undersigned:
Name : ......................................... (5)
NPWP : ......................................... (6)
Position : ......................................... (7)

Address : ......................................... (8)
of Taxpayer
Name : .......................................... (10)
NPWP : .......................................... (11)
Address : .......................................... (12)
State that I still have Tax Debts based on:

SKPKB SK on Objection SPPT PBB/SKP PBB*)
SKPKBT Appeal Decision Annual Income Tax Return
As follows:

Period/Fiscal Assessment/ Still To Be Paid
Year Decision (Rp)
(14) (15) (16) (17) (18)
With respect to the Tax Debts, I file application for payment of tax in installments
amounting to Rp................(19) for .............(20) months with payment of installment per
month amounting to Rp...................(21).
……………………………. (22)
Remarks:
power of attorney.
*) Cross out/delete the inappropriate

APPLICATION FOR PAYMENT OF TAX IN INSTALLMENTS

Taxpayer, if any.
application.
Number (3) : To be filled out with a total number of attachment enclosed to
is stipulated.
signs application for payment of tax in installments.

The definition of “representative” is as intended in Article 32 of the
KUP Law.
Taxpayer/representative/proxy who signs application for payment
of tax in installments.
application for payment of tax in installments.
signs application for payment of tax in installments.
Taxpayer/representative/proxy who signs application for payment
of tax in installments.
Number (10) : To be filled out with name of Taxpayer in the event that the party
who signs application for payment of tax in installments is
representative or proxy of Taxpayer.
Number (11) : To be filled out with Taxpayer Registration Number of Taxpayer, in

the event that the party who signs application for payment of tax
in installments is representative or proxy of Taxpayer.
Number (12) : To be filled out with Number of Tax Object of Taxpayer who files
application for payment of tax in installments.
Number (13) : To be filled out with address of Taxpayer if the party who signs
application for payment of tax in installments is representative or
proxy of Taxpayer.
Number (14) : To be filled out with the type of tax to be paid in installment (for
example: Corporate Income Tax, Value Added Tax, Article 21
Income Tax).
Number (15) : To be filled out with Tax Period or Fiscal Year to be paid in
installment.
application for payment of tax in installments is filed or to be filled
out with "Article 29 PPh" in the event that application for payment
of tax in installments is filed to Annual Income Tax Return.
Number (17) : To be filled out with amount of tax still to be Paid based on
Assessment/Decision in which application for payment of tax in
installments is filed.
Number (19) : To be filled out with amount of tax which is requested for
extension of period of settlement and for payment in installments.
Number (20) : To be filled out with the period requested for extension of period of
settlement.
Number (21) : To be filled out with amount of installment per month which is
requested by Taxpayer.
Number (22) : To be filled out with name and signature of applicant as set out in
Number (5).
B. EXAMPLE OF FORMAT OF APPLICATION FOR DEFERRED TAX PAYMENT:
Number : ............................... (1) ............................... (21)

Encl. : ............................... (3)
Re. : Application for Deferred Tax Payment

c.q. The Head of KPP ……....................
……………………………………..... (4)
I, the undersigned:
Name : ......................................... (5)

NPWP : ......................................... (6)
Position : ......................................... (7)
Address : ......................................... (8)
of Taxpayer
Name : .......................................... (10)

NPWP : .......................................... (11)
Address : .......................................... (12)
Declare that I still have Tax Debts based on:

SKPKB SK on Objection SPPT PBB/SKP PBB*)
SKPKBT Appeal Decision Annual Income Tax Return
As follows:
Period/Fiscal Assessment/ Still To Be Paid
Year Decision (Rp)
(14) (15) (16) (17) (18)
With respect to the Tax Debts, I file application for deferred tax payment amounting to
Rp................(19) during .............(20) months.
……………………………... (21)
Remarks:
power of attorney.
*) Cross out/delete the inappropriate

APPLICATION FOR DEFERRED TAX PAYMENT

Taxpayer, if any.
application.
Number (3) : To be filled out with a total number of attachment enclosed to
is stipulated.
signs application for extended period of settlement of tax
payment.
The definition of representative is as intended in Article 32 of the
KUP Law.
Taxpayer/representative/proxy who signs application for deferred
tax payment.
application for deferred tax payment.

signs application for deferred tax payment.
Taxpayer/representative/proxy who signs application for deferred
tax payment.
Number (10) : To be filled out with name of Taxpayer who files application in the
event that the party who signs application for deferred tax
payment is representative or proxy of Taxpayer.
Number (11) : To be filled out with Taxpayer Registration Number of Taxpayer
who files application, in the event that the party who signs
application for deferred tax payment is representative or proxy of
Taxpayer.
Number (12) : To be filled out with Number of Tax Object of Taxpayer who files
application for deferred tax payment.
Number (13) : To be filled out with address of Taxpayer who files application if
the party who signs application for deferred tax payment is
representative or proxy of Taxpayer.
Number (14) : To be filled out with the type of tax to be postponed (for example:
Corporate Income Tax, Value Added Tax, Article 21 Income Tax).
Number (15) : To be filled out with Tax Period or Fiscal Year to be postponed.
application for deferred tax payment is filed or to be filled out with
"PPh Article 29" in the event that application for deferred tax
payment is filed to Annual Income Tax Return.
Number (17) : To be filled out with amount of tax still to be paid based on
Assessment/Decision in which application for deferred tax
payment is filed.
Number (19) : To be filled out with amount of tax the period of settlement of
which is requested to be postponed.
Number (20) : To be filled out with period the period of settlement of which is
requested to be postponed.
Number (21) : To be filled out with name and signature of applicant as set out in
Number (5).

C. EXAMPLE OF FORMAT OF DECISION ON APPROVAL FOR PAYMENT OF
TAX IN INSTALLMENTS:

NUMBER KEP- ..........................(1)
REGARDING
APPROVAL FOR PAYMENT OF TAX IN INSTALLMENTS
Considering: a. whereas based on application of Taxpayer in the name

of ................(2) number ..............(3) dated ............(4) which is
received by .............(5) on date ..............(6) based on supervision
sheet on documents flow number ............(7) dated ...........(8)
regarding application for payment of tax in installments;

b. whereas based on examination report on payment of tax in
installments number .............(9) dated ............(10);

Taxation regarding Approval for Payment of Tax In Installments;
2. Law Number 7 Year 1983 regarding Income Tax (State Gazette of

the Republic of Indonesia Year 1983 Number 50, Supplement to
State Gazette of the Republic of Indonesia Number 3263) as
several times amended most recently by Law Number 36 Year
2008 (State Gazette of the Republic of Indonesia Year 2008

HAS DECIDED:

APPROVAL FOR PAYMENT OF TAX IN INSTALLMENTS.
FIRST: Giving approval to:

Taxpayer : ...........................(11)
NPWP : ...........................(12)
Address : ...........................(13)

to perform payment of tax in installments based on ..............(14)
maturity falling on date ..............(17) amounting to Rp...............(18) with
the provisions that amount of tax that can be paid in installments is
amounting to Rp..................(19) during .........(20) months with
breakdown of payment of installment per month:
Order no. of Amount of Maturity of Balance of Administrative

installment installment (Rp) Payment Debts Sanctions
(21) (22) (23) (24) (25)
SECOND: This Decision of the Director General of Taxation shall come into effect as
from the date of its stipulation.
Stipulated in ................... (26)

on date .................... (27)

…………………………………. (28)
…………………………………..
(NIP) …………………………….... (29)

DECISION ON APPROVAL FOR PAYMENT OF TAX IN INSTALLMENTS

Number (2) : To be filled out with name of Taxpayer who files application for
payment of tax in installments.
Number (3) : To be filled out with number of application for payment of tax in
installments.
Number (4) : To be filled out with the date of application for payment of tax in
installments.
application for payment of tax in installments of Taxpayer.
Number (6) : To be filled out with the date of receipt of letter of Taxpayer in Tax
Service Office.
flow.
flow.
Number (9) : To be filled out with number of examination report on payment of
tax in installments.
Number (10) : To be filled out with the date of examination report on payment of
tax in installments.
on Objection, Appeal Decision, SPPT PBB/SKP PBB, Judicial
Review Decision, or underpayment based on Annual Income Tax
Return the application of which is filed.

Correction, SK on Objection, Appeal Decision, SPPT PBB/SKP
PBB or Judicial Review Decision the application of which is filed.
SKPKBT, SK on Correction, SK on Objection, Appeal Decision,
SPPT PBB/SKP PBB, Judicial Review Decision or Fiscal Year of
Annual Income Tax Return the application of which is filed.
on Correction, SK on Objection, Appeal Decision, SPPT PBB/SKP
PBB, Judicial Review Decision or Underpayment in Annual
Income Tax Return the application of which is filed.
Number (18) : To be filled out with amount of tax debts in accordance with STP,
SKPKB, SKPKBT, SK on Correction, SK on Objection, Appeal
Decision, SPPT PBB/SKP PBB, Judicial Review Decision or
underpayment in Annual Income Tax Return.
Number (19) : To be filled out with amount of tax which is approved to be paid in
installments.
Number (20) : To be filled out with the period of payment of tax in installments.

Number (21) : To be filled out in accordance with period of installment to be
done.
Number (22) : To be filled out in accordance with amount of payment of
installment which is made.
Number (23) : To be filled out with maturity date of payment of installment.
Number (24) : To be filled out with balance of tax debts any time of installment.
Number (25) : To be filled out with amount of administrative sanctions which is
calculated based on laws and regulations on taxation.
Number (26) : To be filled out with place of issuance of Decision.
Number (27) : To be filled out with the date of issuance of Decision.
Number (28) : To be filled out with name of position who signs decision.
*) : Cross out/delete the inappropriate.
D. EXAMPLE OF FORMAT OF DECISION ON APPROVAL FOR DEFERRED TAX

PAYMENT:

NUMBER KEP-..............................(1)
REGARDING
APPROVAL FOR DEFERRED TAX PAYMENT
Considering: a. whereas based on application of Taxpayer in the name

of ................(2) number ..............(3) dated ............(4) which is
received by .............(5) on date ..............(6) based on supervision
sheet on documents flow number ............(7) dated ...........(8)
regarding application for deferred tax payment;
b. whereas based on examination report on deferred tax payment

number .............(9) dated ............(10);

Taxation regarding Approval for Deferred Tax Payment;


HAS DECIDED:

APPROVAL FOR DEFERRED TAX PAYMENT.
FIRST: Giving approval to:

Taxpayer : ...........................(11)
NPWP : ...........................(12)
Address : ...........................(13)
to perform deferral of tax payment based on ..............(14)

maturity falling on date ..............(17) amounting to Rp...............(18) with
the provisions that amount of tax the payment of which can be postponed
is Rp..................19) for .........(20) so that payment will be made on ..........
(21), with administrative sanctions amounting to Rp............(22).
SECOND: This Decision of the Director General shall come into effect as from the
date of its stipulation.
Stipulated in ................... (23)

on date .................... (24)
…………………………………. (25)
…………………………………..
(NIP) …………………………….... (26)

DECISION ON APPROVAL FOR DEFERRED TAX PAYMENT

deferred tax payment.
Number (3) : To be filled out with number of application for deferred tax
payment.
Number (4) : To be filled out with the date of application for deferred tax
payment.
application for deferred tax payment of Taxpayer.
Number (6) : To be filled out with the date of receipt of letter of Taxpayer in Tax
Service Office.
flow.
flow.
Number (9) : To be filled out with number of examination report on deferred tax
payment of Taxpayer.

Number (10) : To be filled out with the date of examination report on deferred tax
on Objection, Appeal Decision, SPPT PBB/SKP PBB, Judicial
Review Decision, or Underpayment based on Annual Income Tax
Return the application of which is filed.
SPPT PBB/SKP PBB, Judicial Review Decision, or Fiscal Year of
Annual Income Tax Return the application of which is filed.
PBB, Judicial Review Decision or maturity of Payment of Annual
PPh the application of which is filed.
Decision, SPPT PBB/SKP PBB, Judicial Review Decision or
Annual Income Tax Return.
Number (19) : To be filled out with amount of tax approved to be postponed.
Number (20) : To be filled out with the period of deferred tax.
Number (21) : To be filled out with the date of tax settlement.
Number (22) : To be filled out with amount of administrative sanctions in
accordance with laws and regulations on taxation.
Number (23) : To be filled out with place of issuance of decision.
Number (25) : To be filled out with name of position who signs decision.
*) : Cross out/delete the inappropriate.

E. EXAMPLE OF FORMAT OF DECISION ON REJECTION TO PAYMENT IN
INSTALLMENTS/ POSTPONEMENT OF*) TAX PAYMENT:

DECISION OF THE DIRECTOR GENERAL OF TAXATION NUMBER
KEP- ..........................(1)
REGARDING
REJECTION TO PAYMENT IN INSTALLMENTS/POSTPONEMENT OF*) TAX
PAYMENT
Considering: a. whereas based on application of Taxpayer in the name of .............

(2) number ..............(3) dated ...........(4) which is received
application for deferred tax payment;

b. whereas based on examination report on payment in
installments /postponement of*) tax payment number .............(9)
dated .............(10);

Taxation regarding Deferred Tax Payment;


HAS DECIDED:

REJECTION TO PAYMENT IN INSTALLMENTS /POSTPONEMENT
OF*) TAX PAYMENT.
FIRST: whereas based on examination on application to pay in

installments/postpone*) payment of tax debts filed by:
Taxpayer : ...........................(11)

NPWP : ...........................(12)
Address : ...........................(13).
to make payment in installments/postponement of*) tax payment based

on ..............(14) Number ..............(15) Tax Period/Fiscal Year*)...............
(16) with maturity falling on date ..............(17) amounting to Rp ..............
(18), we herewith declare to reject it.
SECOND: This Decision of the Director General shall come into effect on the date of
its stipulation.
Stipulated in .................. (19)

on date .................... (20
on behalf of THE DIRECTOR GENERAL OF
TAXATION
.........................................(21)

………………………………..
(NIP) …………………………....(22)

DECISION ON REJECTION TO PAYMENT IN INSTALLMENTS/POSTPONEMENT
OF*) TAX PAYMENT

deferred tax payment.
Number (3) : To be filled out with number of application for payment in
installments/postponement of tax payment.
Number (4) : To be filled out with the date of application for payment in
application for payment in installments/postponement of tax
Tax Service Office.
flow.
flow.
Number (9) : To be filled out with number of examination report on payment in
Number (10) : To be filled out with the date of examination report on payment in
on Objection, Appeal Decision, SPPT PBB/SKP PBB or Judicial

SPPT PBB/SKP PBB or Judicial Review Decision the application
of which is filed.
Decision, SPPT PBB/SKP PBB or Judicial Review Decision.
Number (19) : To be filled out with city of place of issuance of Decision.
Number (20) : To be filled out with the date of issuance of Decision.
Number (21) : To be filled out with name of Position who signs Decision.
*) : To be filled out with one of the choices which is appropriate.

signed
Issued as a true copy,

on behalf of
signed
GIARTO
Source: LOOSE LEAF REGULATION OF THE MINISTER OF FINANCE YEAR

2014

PMK 242-03-2014 (English)

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PMK 242-03-2014 (English)

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Revoking 88/KMK.04/1991, 187/PMK.03/2007, 167/PMK.03/2007, 184/PMK.

Type: REGULATION (PER)

By: THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA

Date: DECEMBER 24, 2014 (JAKARTA)

Title: PROCEDURE FOR TAX PAYMENT AND DEPOSIT

BY THE GRACE OF THE ALMIGHTY GOD

THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

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a. whereas the provisions on determination of maturity date of tax payment and

d. whereas the provisions on appointment of place and procedure for Payment of

e. whereas in the context of improving services and adjusting to development of

f. whereas based on the considerations as intended in points a, b, c, d, e, and to

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1. Law Number 6 Year 1983 regarding General Taxation Provisions and

2. Government Regulation Number 74 Year 2011 regarding Procedure for Exercise

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To Stipulate: REGULATION OF THE MINISTER OF FINANCE REGARDING

Referred to herein as:

1. General Taxation Provisions and Procedures Law, hereinafter referred to as the

6. Income Tax, hereinafter referred to as PPh, shall be Income Tax as intended in

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8. Sales Tax on Luxury Goods, hereinafter referred to as PPnBM, shall be Sales

11. Taxpayer Registration Number, hereinafter abbreviated as NPWP, shall be

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16. State Revenues Module, hereinafter abbreviated as MPN, shall be revenues

19. Receiving Bank of Foreign Currency shall be forex bank appointed by

21. State Revenues Transaction Number, hereinafter abbreviated as NTPN, shall be

22. Bank Transaction Number, hereinafter abbreviated as NTB, shall be number of

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24. Discount Receipt Number, hereinafter abbreviated as NPP, shall be number of

25. Proof of State Revenues, hereinafter abbreviated as BPN, shall be document

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28. Transfer shall be a process of transferring tax receipt to be booked in the

(4) Article 15 PPh which is withheld by PPh Withholder must be deposited by no

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(12) Article 22 PPh collected by Expenditures Treasurer, must be deposited by no

(16) VAT payable on self development activities must be deposited by individual or

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(1) Tax Collection Letter, Tax Underpayment Assessment Letter, as well as

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(3) Individual Taxpaying small-scale enterprise as intended in paragraph (2) must

a. individual Taxpayer; and

b. receiving incomes from business, excluding incomes from services in

(4) Corporate Taxpaying small-scale enterprise as intended in paragraph (2) must

a. corporate Taxpayer is not included in BUT; and

b. receiving incomes from business, excluding incomes from services in

(5) To obtain extended period of settlement as intended in paragraph (1), Taxpaying

(7) Decision as intended in paragraph (6) can be in the form of:

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(8) In the event that application of Taxpayer is approved as intended in paragraph

The provisions on Taxpayers in certain regions as intended in Article 7 paragraph (1)

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(2) Holidays as intended in paragraph (1) shall be Saturday, Sunday, national

Tax payment and deposit shall be made to State Treasury by:

a. services at counter/teller (over the counter); and/or

b. services by using other Electronic System,

at Receiving Bank/Receiving Post Office/Receiving Forex Bank/Receiving Bank of

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c. Proof of Transfer of tax payment and deposit by Transfer; or

(4) SSP or other administrative facilities as intended in paragraph (1) shall be

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