Who must file the SPT Masa PPN?

Every Pengusaha Kena Pajak (PKP) — whether registration was mandatory because turnover passed Rp4.8 billion a year or chosen voluntarily. Once confirmed, the SPT Masa PPN must be filed every month, including months with no transactions.

When are the PPN deposit and filing due?

By the end of the month following the tax period, for both the deposit and the return (PMK 81/2024). The May period is due by 30 June. Do not confuse it with PPh: monthly PPh deposits still fall on the 15th.

Why is PPN charged at 11% when the rate is 12%?

The statutory rate is indeed 12%, but PMK 131/2024 sets the tax base at 11/12 of the selling price for non-luxury goods/services. That gives 12% × 11/12 = an effective 11% of the price. Certain luxury goods still bear the full 12%.

No transactions this month — do I still file?

Yes. A PKP must file the SPT Masa PPN every month even when it is nil — no supplies and no tax due at all. Not filing brings a late-filing fine, and the backlog grows with every skipped month.

My input tax exceeds my output tax — what happens?

The overpayment can be carried forward to the next period (reducing next month’s PPN payable) or claimed back as a refund under the rules. The condition: the input tax must be backed by a valid Faktur Pajak from e-Faktur.

Can Tagihin issue a Faktur Pajak?

No — a Faktur Pajak is only ever issued by a PKP through e-Faktur in DJP’s Coretax. Tagihin helps on the invoice side: it adds the 11% PPN line automatically, prints the note that the Faktur Pajak is issued separately via e-Faktur, and keeps your documents tallied so the output-tax figure is easy to pull when filling in the return.

PPN (VAT) guide

How to file the SPT Masa PPN — monthly VAT for PKP

Every PKP must deposit and file the SPT Masa PPN monthly through DJP's Coretax, by the end of the following month (PMK 81/2024) — including months with no transactions (a nil return). The return reconciles output tax (the PPN you collected from clients) against input tax (the PPN you paid on business purchases backed by a valid Faktur Pajak). The statutory PPN rate is 12%, but for non-luxury goods/services PMK 131/2024 sets the tax base at 11/12 of the price — so the effective rate is 11%. If output exceeds input, remit the difference; if input is larger, the overpayment carries forward or can be refunded. The return's data flows from the Faktur Pajak you issue in e-Faktur (Coretax).

Once you are confirmed as a PKP (a PPN-registered business), the monthly cycle never stops: collect PPN through a Faktur Pajak, work out output minus input tax, deposit any shortfall, and file the SPT Masa PPN in Coretax — all before the following month ends.

By the Tagihin team · Updated 10 Jun 2026

General information for understanding only — not tax advice. Rates and deadlines can change; check with DJP (Kring Pajak 1500200) or your tax consultant.

What is the SPT Masa PPN, and who must file it?

The SPT Masa PPN is the monthly VAT return. Every Pengusaha Kena Pajak (PKP) must file it — registration is mandatory once your turnover passes Rp4.8 billion a year, or you can register voluntarily below that (usually because corporate clients require it). The moment you are confirmed, the monthly duty applies whether or not you had any transactions.

Not a PKP yet and unsure whether you need it? Read: do freelancers need to register for PPN?

The math: output tax − input tax

Output tax (pajak keluaran)	The PPN you collect from clients on what you sell — effectively 11% of the price (PMK 131/2024)
Input tax (pajak masukan)	The PPN you paid on business purchases — only creditable with a valid Faktur Pajak
PPN payable	Output − input. If negative (overpaid): carry it forward to the next period or request a refund

About the 11%: the statutory rate in the law (the HPP Law) is 12%, but PMK 131/2024 sets an alternative tax base of 11/12 of the selling price for non-luxury goods and services. That works out to 12% × 11/12 = an effective 11% of the price — the figure you charge clients and the one Tagihin uses on the PPN line. Certain luxury goods still bear the full 12%.

If the month’s output tax exceeds input tax, you remit the difference. If it is the other way round, the overpayment carries forward to the next period or can be claimed back under the refund rules. Because the input credit is only valid with a Faktur Pajak, keep every purchase Faktur Pajak safe.

A worked rupiah example

Example — the May tax period

You are a PKP selling design services. In May you billed Rp30,000,000 (before PPN) and bought software + gear for Rp8,000,000 (before PPN) with a Faktur Pajak.

Services supplied (base before adjustment)	Rp30.000.000
Output tax = 12% × (11/12 × Rp30,000,000)	Rp3.300.000
Business purchases with a Faktur Pajak	Rp8.000.000
Input tax (effective 11%)	Rp880.000
PPN payable = Rp3,300,000 − Rp880,000	Rp2.420.000
Deposit + file by	30 June (end of the following month)

The deadline: deposit and file by the end of the following month

In the Coretax era, PMK 81/2024 aligns the two: any PPN shortfall is deposited and the SPT Masa PPN filed by the end of the month after the tax period ends. For the May period that means deposit and file by 30 June. That is later than the 15th-of-the-month deadline that applies to monthly PPh deposits — and later than the older rules many people still remember — but do not mix them up: PPh stays on the 15th, PPN gets until month-end.

Every monthly deadline is on our Tagihin tax calendar — subscribable in Google Calendar via the .ics file.

The prerequisite: a Faktur Pajak from e-Faktur

The SPT Masa PPN is built from Faktur Pajak. Only a PKP may issue a Faktur Pajak, and only through the e-Faktur module in DJP’s Coretax — never through any invoicing app, Tagihin included. The faktur is created at the time of supply (or earlier payment), and the good news: faktur numbering in Coretax is now automatic — no more requesting serial-number allotments (NSFP) from DJP as in the old e-Faktur era.

How to file in Coretax

Make sure every output Faktur Pajak for the month is issued and approved in the Coretax e-Faktur module.
Credit your input tax: match valid purchase Faktur Pajak against your expense records.
Open the SPT Masa PPN for the period — Coretax pulls the output and input faktur data automatically; double-check the totals.
If there is a shortfall, generate a billing code and deposit it via your bank/payment channel before month-end.
Submit the return, then keep the electronic filing receipt (BPE) on file.

The actual filing happens at coretaxdjp.pajak.go.id

The mistakes that bite most often

Issuing the Faktur Pajak late. A faktur created after its proper time triggers administrative sanctions for the issuer — and if it is badly late, your counterparty can lose their input-tax credit. Issue it when the service is delivered, not at month-end.
Skipping the return in a quiet month. A nil return must still be filed. Not filing means a late-filing fine, and a backlog of missed returns piles up fast.
Crediting input tax without a valid Faktur Pajak. An ordinary receipt or invoice is not enough — the credit only stands with a Faktur Pajak from e-Faktur.
Confusing the PPN deadline with the PPh one. Monthly PPh deposits fall on the 15th of the next month and the unified PPh return 20 days after the period; PPN has its own deadline at the end of the following month (PMK 81/2024).

The PPh side is covered separately in our unified monthly PPh return guide.

Make month-end lighter with Tagihin

The most tiring part of the SPT Masa PPN is totalling your output tax completely and correctly. With PKP mode on, Tagihin adds the 11% PPN line to your invoices automatically, prints the note “Faktur Pajak diterbitkan terpisah melalui e-Faktur (Coretax DJP)”, and keeps a full document history — so pulling your monthly output-tax figure takes one glance. Issuing the Faktur Pajak, depositing, and filing all stay in Coretax; Tagihin never issues a Faktur Pajak.

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Sources

Primary sources (regulations & DJP) followed by secondary sources (tax press).

Information as reviewed on 10 Jun 2026. The effective 11% PPN rate (PMK 131/2024) and the deposit/filing deadlines (PMK 81/2024) may change — verify with DJP (pajak.go.id / Kring Pajak 1500200) or your tax consultant before relying on this.