Payment or Deposit

You can make your tax payment or deposit to the State Treasury at any post office or state-owned bank or regional bank or other places designated by the Minister of Finance as a Collecting Agent.

The tax payment and deposit are made using a Tax Payment Slip (SSP) or any other administrative instrument equivalent to the Tax Payment Slip, including:

  1. Tax Payment Receipt (BPN) for tax payment and deposit via the electronic tax payment system or by directly visiting a Collecting Agent;
  2. Customs, Excise, and Tax Payment Slip (SSPCP) for Import Article 22 Income Tax, Import Value-Added Tax (VAT), and Import Sales Tax on Luxury Goods as well as Domestic Tobacco Product VAT payment and deposit;
  3. Proof of Overbooking (Pbk) for tax payment and deposit through an overbooking business process;
  4. Other tax payment receipts in accordance with the laws and regulations.

The Tax Payment Slip or other administrative instrument will be declared valid if they have been validated with a State Revenue Transaction Number (NTPN). Meanwhile, the Proof of Overbooking will be declared valid if it has been signed by an Authorized Officer.

The payment you make will be recognized as settlement of your obligation on the date of payment stated on the Tax Payment Receipt or the date of payment based on the validation of Government Revenue Module (MPN) on the Tax Payment Slip or other administrative instrument equivalent to the Tax Payment Slip.

A single form of Tax Payment Slip can only be used by a Taxpayer (except Taxpayer with certain criteria pursuant to the Elucidation of Article 3 paragraph (3a) of the Taxation General Provisions Law) to pay for:

  1. 1 (one) type of tax;
  2. 1 (one) Tax Period or Tax Year or section of the Tax Year;
  3. 1 (one) Notice of Tax Assessment, Notice of Tax Collection, Notice of Land and Building Tax Assessment or Notice of Land and Building Tax Collection, or decision on legal remedy (objection/appeal/case review).

Form and Procedures for Filing Out Tax Payment Slip

You can create a Tax Payment Slip online using the Directorate General of Taxes Billing Application. However, if you choose to make your payment at a counter/teller (over the counter), you should pay attention to the following:

  1. The Tax Payment Slip should be in compliance with Appendix A to PER-09/PJ/2020;
  2. The Tax Payment Slip should be made at least in 2 (two) copies:

Copy 1: to be submitted to the Collecting Agent designated by the Minister of Finance;

Copy 2: for the Taxpayer’s archive;

  1. If necessary, you can make more than 2 (two) copies of the Tax Payment Slip;
  2. You can create/make your own Tax Payment Slip provided that the form and content are in compliance with PER-09/PJ/2020;
  3. You have to fill out the Tax Payment Slip according to the Tax Payment Slip Filling-Out Instructions;
  4. You can find the details of Tax Account Code and Payment Type Code on this website;

You need to include Taxable Object Identification Number and Taxable Object address on the Tax Payment Slip only if your transaction is related to land and/or building, i.e., land and/or building acquisition/transfer and VAT on self-build activity.

Currency of Tax Payment

In general, tax payment and deposit are made in Rupiah currency. However, there are exceptions for a Taxpayer that:

  1. Has been permitted to maintain their bookkeeping in English and US Dollar currency, making payment of Article 25 Income Tax, Article 29 Income Tax, and Final Income Tax paid by the Taxpayer themselves as well as for Notice of Tax Assessment and Notice of Tax Collection issued in US Dollar currency;
  2. Submits a written notice of bookkeeping in English and US Dollar currency in accordance with the tax laws and regulations.

The Taxpayer above is allowed to pay their tax using US Dollar currency.

However, they can also make their payment of Article 25 Income Tax, Article 29 Income Tax, and Final Income Tax paid by the Taxpayer themselves in Rupiah currency. In such case, the Taxpayer must convert their payment from Rupiah to US Dollar using the exchange rate specified in the Regulation of the Minister of Finance that applies on the date of payment. The US Dollar-denominated tax payment should be made to the State Treasury through a Foreign Currency Collecting Agent (bank or post office).