PER-11/PJ/2025: Decoding the New Delta SPT
The Directorate General of Taxes (DGT) issued Director General of Taxes Regulation Number PER-11/PJ/2025 on May 22, 2025. This regulation outlines the procedures for reporting income tax, value-added tax (VAT), luxury goods sales tax, and stamp duty within the Coretax administrative system.
PER-11/PJ/2025 implements Article 465 letters o to x of Minister of Finance Regulation Number 81 of 2024 concerning Tax Provisions within the Coretax Administrative System. According to its recital, the regulation was introduced to improve legal certainty, administrative processes, and taxpayer services related to tax return filing.
In the context of VAT overpayment returns, PER-11/PJ/2025 introduces Delta SPT as a new term. This concept replaces the previous replacement return mechanism for amended tax filings. A tax overpayment occurs when the taxpayer’s tax credits exceed their tax liabilities or when no liability should have existed in the first place.
Under PER-11/PJ/2025, when a taxable entrepreneur (Pengusaha Kena Pajak/PKP) files an amended tax return, the overpayment amount is calculated based only on the adjustment—or delta—from the original tax return. This marks a shift from the previous regulation, PER-29/PJ/2015, which allowed the full overpayment amount, including the amended tax return, to be carried forward.
For instance, a PKP submits a monthly VAT return for March 2025, initially reporting an overpayment of IDR 500,000. After further review, the actual overpayment is determined to be IDR 400,000. The taxpayer plans to carry this excess forward to the April 2025 VAT period.
Under the previous rule (PER-29/PJ/2015), the PKP would amend the tax return on VAT Form 1111 point II.D (VAT underpayment/overpayment) of IDR 400,000, point II.E (VAT underpayment/overpayment based on the amended tax return): IDR 500,000, and point II.F (VAT adjustment due to correction) of IDR 100,000 as follows:
Previously, such overpayments could be carried forward simply by amending the tax return without any obligation to pay the resulting underpayment due to the correction.
The updated regulation no longer allows replacement returns as a means to compensate overpayments to another period. Instead, if the PKP opts to carry forward the overpayment, any resulting VAT underpayment must be settled and paid to the state treasury reported in Point III.G. Additionally, any correction to the monthly VAT return is now subject to administrative penalties as stipulated under applicable tax laws. Below is the revised VAT return format under PER-11/PJ/2025:
The introduction of Delta SPT marks a significant procedural change. If you need further assistance, Ideatax is here to help.
Legal References
- Law of the Republic of Indonesia Number 8 of 1983 concerning Value-Added Tax and Luxury Goods Sales Tax as amended by Law of the Republic of Indonesia Number 7 of 2021 concerning Harmonization of Tax Regulations.
- Minister of Finance Regulation Number 81 of 2024 concerning Tax Provisions within the Coretax Administrative System.
- Director General of Taxes Regulation Number PER-11/PJ/2025 concerning Procedures for Reporting Income Tax, Value-Added Tax, Luxury Goods Sales Tax, and Stamp Duty Within the Coretax Administrative System.
- Director General of Taxes Regulation Number PER-29/PJ/2015 concerning the Form, Content, and Procedures for Completing and Submitting Monthly Value-Added Tax Returns.
