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• August 20, 2025

REGULATION OF THE DIRECTOR GENERAL OF TAXATION NUMBER PER-16/PJ/2025 CONCERNING AMENDMENT TO THE REGULATION OF THE DIRECTOR GENERAL OF TAXATION NUMBER PER-6/PJ/2025 ON THE IMPLEMENTATION OF ADVANCED REFUND OF TAX OVERPAYMENT FOR TAXPAYERS WITH CERTAIN CRITERIA, TAXPAYERS WITH CERTAIN REQUIREMENTS, AND LOW-RISK TAXABLE ENTREPRENEURS, AS WELL AS SPECIAL PURPOSE COMPANIES OR COLLECTIVE INVESTMENT CONTRACTS AS LOW-RISK TAXABLE ENTREPRENEURS (PER-16/PJ/2025)

SUMMARY:

• PER-16/PJ/2025 is enacted to provide legal certainty in the implementation of advanced refund of tax overpayments, adjusting provisions regarding the implementation of such refunds for taxpayers with certain criteria, taxpayers with certain requirements, and low-risk taxable entrepreneurs, as well as special purpose companies or collective investment contracts as low-risk taxable entrepreneurs.
• PER-16/PJ/2025 stipulates amendments to Regulation of the Director General of Taxation Number PER-6/PJ/2025 concerning the Implementation of Advanced Refund of Tax Overpayment for Taxpayers with Certain Criteria, Taxpayers with Certain Requirements, and Low-Risk Taxable Entrepreneurs, as well as Special Purpose Companies or Collective Investment Contracts as Low-Risk Taxable Entrepreneurs (PER-6/PJ/2025), namely:

1. 1. 1. 1. Provisions of paragraph (3) and paragraph (4) of Article 6 are amended, and between paragraph (2) and paragraph (3) one (1) new paragraph is inserted, namely paragraph (2a).
         2. Provisions of paragraph (5) of Article 7 are amended, and between paragraph (4) and paragraph (5) of Article 7 one (1) new paragraph is inserted, namely paragraph (4a).
         3. The contents of paragraph (2a) and paragraph (4a) concern input tax that may be credited as part of the tax overpayment, which constitutes input tax that has already been credited.
         4. After paragraph (3) of Article 11, two (2) new paragraphs are inserted, namely: paragraph (4), stipulating that requests for refund of overpayment from the 2024 Annual Individual Income Tax Return shall not be granted if an error occurs in the reporting of Income Tax Article 21 payable, thereby meaning that no actual overpayment exists;and paragraph (5), concerning provisions for certain individual taxpayers as referred to in paragraph (4).

OTHER PROVISIONS:

• PER-16/PJ/2025 shall take effect as of the date of enactment.
• PER-16/PJ/2025 was enacted on August 13, 2025.
• Upon PER-16/PJ/2025 enactment, PER-6/PJ/2025 shall remain in force.

Author:

Eva Rutnauli Sinaga

Editor: 

Muhammad Arief Ramadhan, S.H.

Download:

Peraturan Direktur Jenderal Pajak Nomor 16 Tahun 2025.pdf

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