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:
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:
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:
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:
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).