The Directorate General of Taxes (DGT) has issued the Director General of Taxes Regulation Number PER-8/PJ/2026 concerning the Amendment of Director General of Taxes Regulation Number PER-10/PJ/2024 concerning Tax Payment, Tax Remittance, and Tax Refund Procedures Under the Coretax Administration System. Issued on July 28, 2026, the regulation took effect immediately upon enactment.
The amendments are intended to provide greater legal certainty while simplifying taxpayers’ compliance with their tax rights and obligations. Broadly, PER-8/PJ/2026 introduces three core changes, including tax billing code regulation, expanded scope for overbooking, and updates to tax account codes (kode akun pajak/KAP) and payment type codes (kode jenis setoran/KJS).
Canceling Unused Billing Codes
PER-8/PJ/2026 amends Article 5 of PER-10/PJ/2024 by introducing Paragraph (7a), allowing taxpayers to cancel unused billing codes that remain valid. Previously, billing codes expired automatically 336 hours, or 14 days, after issuance. The new provision complements Article 5(8), which enables taxpayers to generate a new billing code once the previous one has been cancelled or has expired.
This feature is particularly useful when errors occur, such as selecting the wrong KAP, KJS, or payment amount. Instead of waiting for the original billing code to expire, taxpayers can cancel it and generate a new one immediately.
The cancellation option applies only to billing codes that have not been used for payment. If taxpayers used the billing code, any correction must instead be processed through an overbooking or a tax overpayment refund under prevailing regulations.
Expanding Overbooking Scope
PER-8/PJ/2026 also revises Article 7 on the overbooking process. The regulation broadens the range of tax payments and remittances eligible for overbooking and adds tax deposits as a transferable item. Additionally, the expanded scope now includes:
- income tax on the transfer of land and/or building rights or under a sales and purchase agreement (perjanjian pengikatan jual beli/PPJB), including its amendments, where the payment is required to obtain a certificate of formal verification proving fulfillment of income tax obligations; and
- advance stamp duty payments.
These changes provide taxpayers with greater flexibility to correct payment errors or reallocate excess payments without having to apply for a tax refund.
Tax deposits that were originally made for a specific purpose but are eventually unused may now also be overbooked in accordance with the regulation. For instance, a tax deposit prepared for an application to extend the tax return filing deadline may be reallocated through the overbooking process.
Updates to KAP and KJS
The most significant changes under PER-8/PJ/2026 appear in its appendices, which update KAP and KJS used across almost every category of taxes administered by the DGT, including income tax, VAT, luxury-goods sales tax, land and building tax, stamp duty, and carbon tax.
One of the central revisions is the standardization of KJS for voluntary disclosure payments. The DGT has introduced KJS 500 for voluntary disclosure of unlawful acts under Article 8(3) of the KUP Law, KJS 520 for voluntary disclosure of incorrect tax return filing under Article 8(4) of the KUP Law, and KJS 521 for the corresponding surcharge. These codes now apply across multiple KAP, including Articles 21, 22, 23, 25/29, and 26 income tax and final income tax.
The DGT also updates KAP 411618 (other indirect taxes) by introducing KJS for tax deposits. These include KJS 200 for tax deposits related to applications for extensions of the tax return filing deadline and KJS 610, 620, and 630 for global minimum tax payments under the income inclusion rules (IIR), under-taxed payment rules (UTPR), and domestic minimum top-up tax (DMTT), respectively. The additions align with PER-6/PJ/2026, which governs the implementation of the global minimum tax regime.
For KAP 411122 (Article 22 income tax), the DGT has introduced KJS 404 for Article 22 income tax payments on exports of coal, metallic minerals, and non-metallic minerals. Furthermore, KJS for Article 22 income tax collections is now classified into KJS 910 for collections by government agencies and KJS 900 for collections by non-government agencies.
Updates have also been made to KAP 411641 for carbon tax. KJS is now separated by payment type. KJS 100 for monthly payments, KJS 121 for import-related payments, KJS 200 for annual payments, and KJS 300 for payments made pursuant to tax assessments.
Implications for Taxpayers
As PER-8/PJ/2026 has been effective since July 28, 2026, taxpayers should promptly update the KAP and KJS used in their tax payments. Using outdated codes may result in payment validation or reconciliation issues within the Coretax system.
The billing code cancellation feature offers a practical solution for correcting input errors before payment is made. Meanwhile, businesses in the mining sector should also ensure they use KJS 404 when paying Article 22 income tax on qualifying commodity exports.
Business Considerations
Businesses should update their enterprise resource planning (ERP) systems and tax applications to reflect the latest KAP and KJS. Doing so will help prevent validation errors when generating billing codes through Coretax.
Moreover, businesses should also revise their internal standard operating procedures (SOPs) for billing code generation, particularly the cancellation process when input errors occur. Treasury and tax personnel must understand when and how they can use the feature.
For constituent entities subject to the global minimum tax regime, payment procedures using KJS 610, 620, and 630 should be aligned with their GloBE annual income tax return filing obligations. Mining companies should likewise confirm that their payment systems accommodate the KJS 404 requirements.
Summary of KAP and KJS
| KAP | KJS | Description |
| 411121 | 500 | Article 21 Income Tax – Voluntary Disclosure of Unlawful Acts (Article 8 Paragraph 3 of the KUP Law) |
| 411121 | 520 | Article 21 Income Tax - Voluntary Disclosure of Incorrect Tax Return Filing (Article 8 Paragraph 4 of the KUP Law) |
| 411121 | 521 | Article 21 Income Tax - Surcharge for Voluntary Disclosure of Incorrect Tax Return Filing |
| 411122 | 404 | Article 22 Income Tax - Exports of Coal, Metallic Minerals, and Non-Metallic Minerals |
| 411122 | 900 | Article 22 Income Tax - Collection by Non-Government Agencies |
| 411122 | 910 | Article 22 Income Tax - Collection by Government Agencies |
| 411124 | 500/520/521 | Article 23 Income Tax - Voluntary Disclosure of Unlawful Acts/Incorrect Tax Return Filing/Corresponding Surcharge |
| 411125/26 | 500/520/521 | Article 25/29 Individual and Corporate Income Tax - Voluntary Disclosure of Unlawful Acts/Incorrect Tax Return Filing/Corresponding Surcharge |
| 411127 | 500/520/521 | Article 26 Income Tax - Voluntary Disclosure of Unlawful Acts/Incorrect Tax Return Filing/Corresponding Surcharge |
| 411128 | 111 | Final Income Tax – Electronic Trading Systems (Perdagangan Melalui Sistem Elektronik/PMSE) |
| 411128 | 500/520/521 | Final Income Tax – Voluntary Disclosure of Unlawful Acts/Incorrect Tax Return Filing/Corresponding Surcharge |
| 411618 | 100 | Tax Deposit - Tax Deposit Payment |
| 411618 | 200 | Tax Deposit - Payment for Extension of Tax Return Filing Deadline Application |
| 411618 | 300 | Tax Deposit - Billing/Assessment |
| 411618 | 610 | Tax Deposit - Top-Up Tax Under the Income Inclusion Rules (IIR) |
| 411618 | 620 | Tax Deposit - Top-Up Tax Under the Under-Taxed Payment Rules (UTPR) |
| 411618 | 630 | Tax Deposit - Top-Up Tax Under the Domestic Minimum Top-Up Tax (DMTT) |
| 411641 | 100 | Externality Tax - Carbon – Monthly Payment |
| 411641 | 121 | Externality Tax - Carbon - Import Payment |
| 411641 | 200 | Externality Tax - Carbon - Annual Payment |
| 411641 | 300 | Externality Tax - Carbon - Billing/Assessment |
Implementing PER-8/PJ/2026 requires thorough adjustments to ensure tax payments and reporting remain compliant with the latest regulations. Ideatax is ready to help you interpret these regulatory changes and implement them effectively.
Legal References
- Director General of Taxes Regulation Number PER-8/PJ/2026 concerning the Amendment of Director General of Taxes Regulation Number PER-10/PJ/2024 concerning Tax Payment, Tax Remittance, and Tax Refund Procedures Under the Coretax Administration System.
- Director General of Taxes Regulation Number PER-10/PJ/2024 concerning Tax Payment, Tax Remittance, and Tax Refund Procedures Under the Coretax Administration System.
- Minister of Finance Regulation Number 81 of 2024 concerning Tax Provisions within the Coretax Administration System, as amended by Minister of Finance Regulation Number 1 of 2026.
- Director General of Taxes Regulation Number PER-6/PJ/2026 concerning Procedures for Exercising Global Minimum Tax Rights and Obligations Under International Agreements.
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