Indonesia switches Coretax return corrections from the delta scheme to the replace scheme from 1 October 2026 under PER-12/PJ/2026

What changed in detail

Indonesia’s Directorate General of Taxes issued Director General of Taxes Regulation PER-12/PJ/2026, amending PER-11/PJ/2025 on Coretax implementation for income tax, VAT, luxury-goods sales tax and stamp duty. The DJP published an explanatory presentation of the regulation on its website in September 2026, and an article on its website dated 30 September 2026 describes the change.

From 1 October 2026, corrections (pembetulan) of tax returns in Coretax use the replace scheme instead of the delta scheme. This covers the periodic VAT and luxury-goods tax return (SPT Masa PPN & PPnBM).

The new rule applies to corrected returns submitted from 1 October 2026 for tax year 2025 onwards. Filings or corrections submitted before 1 October 2026 and still being processed continue under PER-11/PJ/2025.

What it means

Under a replace scheme the last corrected return becomes the return of record, so a correction restates the whole return rather than only the difference. Teams that built Coretax correction workflows around delta filing need to change them for any VAT return corrected from 1 October.

The cut-off is the submission date of the correction, so a correction for an earlier 2025 period filed on or after 1 October uses replace.

Check how your ERP or tax-engine export populates a corrected SPT Masa PPN before the first correction under the new scheme.