For businesses operating in high-stakes sectors such as plantations, forestry, oil and gas, geothermal energy, mineral and coal mining, and other non-rural/urban sectors, the notification of tax due (Surat Pemberitahuan Pajak Terutang/SPPT) for land and buildings is a routine part of their tax obligations.
Previously, the format and content of this notification, along with calculation notes, land and building tax assessment letters (Surat Ketetapan Pajak/SKP), land and building tax overpayment assessment letters (Surat Ketetapan Pajak Lebih Bayar/SKPLB), tax returns, and land and building tax collection letters (Surat Tagihan Pajak/STP), were regulated under Director General of Taxes Regulation Number PER-25/PJ/2020.
However, as of April 29, 2025, the government has introduced an update through the Director General of Taxes Regulation Number PER-4/PJ/2025, which amends PER-25/PJ/2020. This new regulation refines the form and content of the documents mentioned above in alignment with the implementation of the Coretax system.
Substantively, PER-4/PJ/2025 clarifies a number of definitions in PER-25/PJ/2020 that were considered vague or open to interpretation. In addition to reinforcing these definitions, the new regulation also introduces updated templates for SPPT, calculation notes, land and building SKP, land and building SKPLB, tax returns, and land and building STP.
Below are examples of some of the revised formats introduced under this new regulation:
