INDONESIA-DJP-EFAKTUR

Indonesia DJP eFaktur PKP 2015+ Coretax 2024.

Definition

Indonesia eFaktur Pajak framework: Faktur Pajak documents (kode jenis Faktur 01 standar, 02 PKP B2C, 03 PKP-to-non-PKP, 04 lainnya). DJP XML format signed PKP digital certificate key issued by DJP, transmission via eFaktur Desktop application or eFaktur Web. Coretax DJP: new unified platform launched January 2024 integrating eFaktur + eSPT (SPT declaration) + eFiling + eBilling. PPN (Pajak Pertambahan Nilai) 11% standard (since April 2022 increase from 10% previous), planned 12% January 2025 (HPP Harmonisasi Peraturan Perpajakan law). PKP threshold IDR 4.8 billion annual revenue.

Origin

Indonesia eFaktur launched 1 July 2015 PER-16/PJ/2014 ; eFaktur Web 2018 ; eFaktur Mobile 2020 ; PPN 11% April 2022 ; Coretax DJP January 2024.

Example in context

PT Astra International (Indonesia automotive conglomerate) issues B2B Toyota dealer invoices via DJP eFaktur: signed XML Indonesia PKP certificate, PPN 11% on vehicles, local SAP ERP integration ; migration to Coretax DJP 2024.

Related terms

• Malaysia LHDN MyInvois — ASEAN neighbour.