The Director General of Taxes Regulation Number PER-11/PJ/ has been enacted. 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. Among the various technical provisions governed in this regulation is an update on how tax amounts should be rounded in both tax reporting and payment.
Rounding Rules for Monthly Income Tax and VAT
One of the significant updates in PER-11/PJ/2025 is the requirement to round amounts to the nearest whole rupiah when filling out tax documents. This includes the tax base and the amount of income tax listed in Articles 21 and 26 withholding slips, unified income tax collection slips, and monthly income tax returns.
Similarly, VAT and luxury goods sales tax amounts must also be reported in whole rupiah, whether stated on tax invoices, equivalent documents, or monthly VAT returns.
The rounding provisions are as follows:
- If the amount is less than 0.50 (zero point five zero), round down to the nearest whole rupiah;
- If the amount equals or exceeds 0.50 (zero point five zero), round up.
Previously, taxable income was rounded down to the nearest thousand rupiah, as regulated under Director General of Taxes Circular Letter Number SE-22/PJ.24/1990 concerning Guidelines for Writing Rupiah Figures in Tax Documents. That policy also required amounts such as tax payable, tax credits, increases, interest, and remaining tax due to be rounded down to the nearest rupiah.
For example, Article 21 income tax of Rp45,084.36 would be rounded to Rp45,084, Article 22 income tax of Rp320,569.50 would be rounded to Rp320,569, and Article 25 installment of Rp205,630.66 would be rounded to Rp205,630.
In the case of VAT and luxury goods sales tax, prior guidance from the 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 also required amounts to be reported in full rupiah with no decimal fractions. For instance, a VAT amount of Rp234,543.65 would be rounded down to Rp234,543.
Rounding Rules for Corporate Income Tax
Director General of Taxes Regulation Number PER-11/PJ/2025 also outlines specific rules for corporate income tax returns reported in US dollars. Taxable income and income tax in such cases must be reported with up to 2 (two) decimal places using the following rounding rules:
- If the amount is less than 0.005 (zero point zero zero five), round down;
- If the amount equals or exceeds 0.005 (zero point zero zero five), round up.
For corporate taxpayers using rupiah-based bookkeeping, PER-11/PJ/2025 does not change existing rounding rules. In such cases, the earlier guidance from SE-22/PJ.24/1990 remains unchanged, suggesting taxable income should be rounded to the nearest thousand rupiah. For example, taxable income of Rp16,061,943 would be rounded to Rp16,061,000.
Below is the summary table of rounding rules before and after PER-11/PJ/2025:
| Tax Type | Before PER-11/PJ/2025 | After PER-11/PJ/2025 |
Monthly Income Tax:
| Tax base and tax payable were rounded down. | Tax base and tax payable are rounded to the nearest rupiah:
|
| VAT and Luxury Goods Sales Tax | Tax base and tax payable were rounded down. | Tax base and tax payable are rounded to the nearest rupiah:
|
| Corporate Income Tax |
| For USD-based bookkeeping:
|
Legal References
- 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.
- Director General of Taxes Circular Letter Number SE-22/PJ.24/1990 concerning Guidelines for Writing Rupiah Figures in Tax Documents.
