• 27 Nopember 2025 - The Importance of PBK: A Real Case Study of Unrecognised Tax Credits • 24 Nopember 2025 - “Affirming the Legal Standing of Article 25 Income Tax Installments in the Self-Assessment System: A Formal Review of PUT-011550.99/2024/PP/M.IXA Year 2025” • 24 Nopember 2025 - HGU Documents Are Not Always Proof: This Ruling Voids Rp12.7 Billion Non-Operating Income Correction! • 24 Nopember 2025 - Shareholder Debt During Liquidation Considered Profit? Tax Court Annuls a Rp. 10 Billion Correction • 24 Nopember 2025 - National Tax Revenue Faces Peak Year-End Challenges • 24 Nopember 2025 - National News Narrative: Policy Consolidation and Energy Transition Challenges • 21 Nopember 2025 - Issues of Integrity and Tax Compliance: Corruption, Tax Amnesty, and Excise Performance • 21 Nopember 2025 - Slowing Liquidity and Business Security Threats: A Spotlight on Capital Outflow and Purchasing Power • 20 Nopember 2025 - Indonesia's Fiscal Pressure and External Deficit: Spotlight on Slow Government Spending and Nickel Investment • 19 Nopember 2025 - NPWP Branch vs. NPWP Head Office Dispute: The Story of PT BB's Final Income Tax PPh • 19 Nopember 2025 - Indonesia's Monetary and Fiscal Policy Direction: Anticipating Global Uncertainty and Strengthening Digital Transactions • 19 Nopember 2025 - Fiscal Dynamics and Legal Reform: The Challenge of Tax Revenue and Strengthening Indonesia's Investment Climate • 18 Nopember 2025 - Rupiah Anomaly and Under-Invoicing Cost State; BI Projected to Hold Interest Rate, 6% Flat KUR Boosts MSMEs • 18 Nopember 2025 - Carbon Tax Threatens Energy Prices; Government Strengthens Law (Common Law) and Coal Export Duty Amidst Permanent 0.5% MSME Tax • 17 Nopember 2025 - Key Developments: Increased KUR Disbursement, BUMN Investment Expansion, and Strategic Energy Policy • 17 Nopember 2025 - Strengthening State Revenue: From Internal Sanctions to Artificial Intelligence Weaponry • 16 Nopember 2025 - Strength of Transactional Evidence: Analysis of PT HI's Decision on the Cancellation of the VAT Taxable Income Tax (DPP) Correction Due to Equalization and Cash Flow Testing • 13 Nopember 2025 - Strengthening Investment, Risk of Losing Rp1,300 T in Tax Revenue • 12 Nopember 2025 - Tax Data Reform, BI Strategic Agenda, and Vape Regulation • 11 Nopember 2025 - Losing the Proof, Winning Partially: PERUM B’s Crucial Lesson in PPh 22 Dispute Arising from VAT Data Discrepancy • 11 Nopember 2025 - Reimbursement Costs Rejected by DJP but Accepted by the Tax Court: The Key to Proving Business Relevance • 11 Nopember 2025 - Consumption Tax Declines, DJP Prepares Single Profile with Customs; Retail Sales Predicted to Rise • 10 Nopember 2025 - Tax Reform and Redenomination Issues Color Economic Optimism • 07 Nopember 2025 - Crypto Tax Rises, Government Reviews Diaper Excise Amidst Stimulus Push • 06 Nopember 2025 - Global Tax Targets E-Money, Regions Ramp Up Tax Digitalization • 05 Nopember 2025 - The Court Cancels the Rp112 Billion Correction: The Directorate General of Taxes Inconsistency in Rejecting the Comparable Companies is Deemed Unfounded • 05 Nopember 2025 - VAT Dispute on Fixed Asset Disposal (Article 16 D) • 05 Nopember 2025 - Taxpayer Wins Against Customs: Full Acceptance of Customs Value, Import Duty Declared Zero. The Key to Successfully Defending the Transaction Value Method. • 05 Nopember 2025 - Zero Tax for PBG: Determination of Withholding Agents for Income Tax Article 23 in Freight Forwarder Transactions • 05 Nopember 2025 - SPPTDLN System Prepared, Featuring Blocking Option and Tax Incentives • 04 Nopember 2025 - Train Subsidies for Farmers & Discussing Trump Tariffs, Indonesian Inflation Declines • 03 Nopember 2025 - Final Income Tax for MSMEs Made Permanent, Finance Minister Prepares Illegal Cigarette Excise Amidst Gen Z Consumption Shift • 31 Oktober 2025 - Issuing Tax Invoices Based on BAPPB (Berita Acara Pemeriksaan dan Penerimaan Barang) Dates? PT FI Loses VAT Penalty Lawsuit Against the DGT, Dominance of VAT Laws Lex Generalis • 31 Oktober 2025 - Regional Tax Digitalization and TPT Industry Protection Become Government Focus • 30 Oktober 2025 - BI Launches QRIS Tap-In-Out & Prepares Digital Rupiah Amidst US-Indonesia Negotiations and “Warung Madura” Issue • 29 Oktober 2025 - Reviewing VAT & Tourism Incentives, Government Urged to Ease Regional Loans • 28 Oktober 2025 - Fitch Maintains Indonesia's BBB, Finance Minister Wary of VAT Impact and Customs Issue • 27 Oktober 2025 - Purbaya's Tax Optimism Tested, PPh 21 TER Triggers Chaos • 25 Oktober 2025 - The Key to Saving a Subsidiary Company from the Trap of Permanent Establishment Income Tax: How a Foreign Subsidiarys Back Office Functions Annulled Millions of Dollars in Tax Adjustments Based on the Arms Length Principle • 24 Oktober 2025 - Ministry of Finance Uncovers Gold Tax Evasion Scheme, Core Tax Being Fixed Amidst Global Pressure • 23 Oktober 2025 - An Arm’s Length TPD Isn't Enough: PT BTCI Loses at Tax Court, IDR 46 Billion Dispute Proves Service Existence and Benefit Tests are the Ultimate Key • 23 Oktober 2025 - DGT Evaluates PPh 21, Mitigates DHE Risk Amidst 8% Target • 22 Oktober 2025 - Government Regulation (PP) 43/2025: Government Affirms that PBPK and Financial Statement Standardization Become the Foundation for Cooperative Compliance of Business Actors • 22 Oktober 2025 - Ministry of Finance Guarantees No BPJS Premium Hike in 2026 and Prepares AI for Customs; DGT Warns Final Income Tax MSMEs, BI Claims DHE Effective for Monetary Stabilization • 21 Oktober 2025 - Finance Minister Haunted by Tax Shortfall Amidst Consumption Optimism; RI Prepares Common Law for Family Office and LNSW Intelligence • 20 Oktober 2025 - E-commerce Tax Delayed for 6% Economic Target, Amidst Tax Shortfall Worries and Declining Tax Return Compliance Due to Layoffs • 17 Oktober 2025 - Finance Minister Imposes Cocoa Export Levy and VAT Discount on Tickets; Amidst The Fed Rate Hike and Export Optimism from Indonesia-EAEU FTA • 16 Oktober 2025 - Finance Minister Faces VAT Dilemma Amidst Potential Tax Loss of Rp530 Trillion; Family Office 0% Tax Scheme and Low Corporate Compliance • 15 Oktober 2025 - Third Quarter Economy Predicted Lowest, Ministry of Finance Responds with 'Lapor Pak Purbaya', Intensified Tax Compliance, and Logistics Efficiency • 14 Oktober 2025 - A Shortfall of Rp781.6 Trillion: A Heavy Projection for the Ministry of Finance to Meet the Tax Target Amidst an APBN Deficit of 1.56% • 14 Oktober 2025 - Coretax Readiness Amidst Plummeting Tax Revenue and Optimism Over Foreign Investment • 13 Oktober 2025 - Three Pressing Economic Issues: From High-Speed Rail Debt, Depressed Non-Tax State Revenue (PNBP), to the Threat of Deindustrialization. • 13 Oktober 2025 - Finance Minister Tightens SME Tax Rules Amid Bali Family Office Dispute • 11 Oktober 2025 - Minister Purbaya's Breakthrough: Pursuing IDR60T in Tax Arrears, Rejecting KCIC Debt Bailout, and Targeting Evasive Final Income Tax Schemes • 11 Oktober 2025 - Tax Authoritys Three New Strategies: Synergy in Financial Intelligence, Strong Warning for "Non-Compliant" Businesses, and Overhaul of Beneficial Owner Data. • 11 Oktober 2025 - The Obligation for Risk Assessment and Corresponding Adjustment in the Domestic Transfer Pricing Dispute of PT MHP • 11 Oktober 2025 - Natura versus Reasonable Operational Costs: Upholding the Deductibility of KITAS Fees, Vehicle Rental Costs, and Industrial Plantation Forest (HTI) Fire Costs • 10 Oktober 2025 - Finance Minister Guarantees Stable Cigarette Excise, DGT Prepares Coretax 2026; Experts Warn of Risks in Instantly Hiking Tax Ratio • 09 Oktober 2025 - Scrap Income Must Be Included in TNMM Operating Profit for PT. UMSI • 09 Oktober 2025 - DGT Collects Rp18 Trillion from Tax Delinquents Using PPATK Data, Amid E-commerce Tax Delay and Demand for MSME Debt Write-Off Extension • 08 Oktober 2025 - Cost of Goods Sold Dispute of PT AT: When Accounting Evidence Is Not Convincing Enough for the Tax Judge • 08 Oktober 2025 - PT AT's "Other" Business Expenses: An Expensive Lesson from the "Trash Can" Account in Tax Court • 08 Oktober 2025 - Regional Tax Hikes Loom and Severance Tax Sued at Constitutional Court: Coordinating Ministry and Economists Urge Governance Improvement Amid Weakening Consumption • 07 Oktober 2025 - E-Faktur Data Alone Is Not Enough: Tax Court Annuls PPh 23 Correction Based on Third-Party Data in the Case of PT PL • 07 Oktober 2025 - Differing Functions of Comparable Companies: Tax Court Annuls DJP's Transfer Pricing Correction • 07 Oktober 2025 - Threat of Tax Shortfall Amid Record Economic Uncertainty; Ministry of Finance Secures Revenue Through Stable Excise and Data-Based Tax Audits • 06 Oktober 2025 - Sales Incentive is Not an Award: Tax Court Annuls PPh Article 23 Correction on Volume Discounts PT PL • 06 Oktober 2025 - Goods or Services Transaction? PPh Article 23 Risk on PT PL's Custom Label Sticker Procurement PT PL • 06 Oktober 2025 - Tax Oversight Intensifies Amid Economic Uncertainty • 02 Oktober 2025 - Fiscal Focus on Investment and Tourism Amid Digital Tax and Rupiah Challenges • 01 Oktober 2025 - Early October 2025 Dynamics: From Dollar Strength and Tax Rates to Regional Vehicle Tax Incentives • 30 September 2025 - Fiscal Strategy and Tax Compliance Dynamics Ahead of 2026 • 29 September 2025 - Finance Minister Freezes 2026 Tobacco Excise and E-commerce Tax While Chasing Massive Tax Arrears • 27 September 2025 - Tax for the Super-Rich in Europe • 26 September 2025 - Freeport Crisis Response: Tax Office Tightens Mining Oversight and Prepares 100% VAT DTP for Property • 25 September 2025 - Rupiah Falls Under Fiscal Pressure; Government Extends Housing VAT Discount While Reviewing Tobacco Excise • 24 September 2025 - IEU-CEPA Becomes a New Growth Engine Amid Tax Shortfall Risks • 23 September 2025 - Facing Tax Deficit, Government Prioritizes Capital Repatriation and DJP Quality Reform • 22 September 2025 - Fiscal Dynamics: Rejection of Tax Amnesty, Excise Oversight, and Industry Challenges • 19 September 2025 - Government Raises 2026 State Budget Deficit, Prepares Inheritance Tax and Reviews Tobacco Excise • 18 September 2025 - Government’s Economic Response: BI Cuts Interest Rate and Indonesia Signs Trade Deal with the EU • 17 September 2025 - Economic Target Revision and Fiscal Reform: Early Signals from Prabowo’s Administration • 15 September 2025 - Government Confident in Meeting Tax Target, Prepares to End EV Incentives and Faces Global Minimum Tax Dilemma • 12 September 2025 - Amid Economic Slowdown, Government Confirms Global Minimum Tax Implementation • 11 September 2025 - Tax Revenue Drops, Government Prepares Stimulus and Electric Motorcycle Incentives • 10 September 2025 - Investment in SEZs Soars, Government Reviews GloBE Tax and Develops ZNT for Revenue Optimization • 09 September 2025 - Market Response to Cabinet Reshuffle and Tax Complexity: Between Digitalization and Regional Innovation • 08 September 2025 - Employee Income Tax Proposed to Change: Between Equity and the Risk of Job Discrimination • 04 September 2025 - Amidst Public Protests, the Government Guarantees No Tax Hike Until 2026 • 04 September 2025 - Taxation and Inequality: Why a Wealth Tax is Considered Important Amidst Excise and Law Enforcement Issues • 02 September 2025 - Three Sides of Indonesian Tax: Crypto Tightened, UMKM Waiting, and Legitimacy Questioned • 01 September 2025 - Synergy of Fiscal and Monetary Policy: Addressing Indonesia's Economic Challenges • 01 September 2025 - Social Turmoil and Economic Threat: How Demonstrations Affect Investor Confidence and Fiscal Stability • 29 Agustus 2025 - Behind Economic Optimism: Inflow of Foreign Capital and Caution over Household Consumption Slowdown • 27 Agustus 2025 - Indonesia's Economic Dilemma: Rising Rice Prices and Debt Burden Overshadow US Trade Deal • 26 Agustus 2025 - National Economic Struggle: Government Boosts Property, Manufacturing Sluggish, Regions Achieve Fiscal Autonomy • 08 Agustus 2025 - PER-15/PJ/2025: Analyzing the New Tax Regulations for Digital Commerce in Indonesia
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Home SUBJECT MATTER EXPERT General Provisions & Tax Procedures (KUP) Tax Collection Statute of Limitations for Collection
Tax Collection

Statute of Limitations for Collection

Taxindo Prime Consulting • 23 September 2025

Furthermore, based on the provisions of Article 22 of the UU KUP, the State's right to collect taxes (including interest, fines, increments, and tax collection costs) expires after 5 years from the date the tax assessment letter is issued. However, this statute of limitations can be suspended if:

  • A Distress Warrant is issued.

  • There is an acknowledgment of tax debt from the Taxpayer.

  • A new Underpaid Tax Assessment Letter (SKPKB) or Additional Underpaid Tax Assessment Letter (SKPKBT) is issued.

  • A criminal investigation in the field of taxation is carried out.

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Taxindo Prime Consulting (TPC) is a firm specializing in tax, accounting, business, and business law consulting. We offer a comprehensive range of advisory services that provide objective, in-depth, and independent education, advice, and solutions for all tax, accounting, and business issues.
Our services cover various aspects of taxation, accounting, and business law. These include, but are not limited to, domestic tax consulting, international tax consulting, transfer pricing documentation, tax audit assistance, tax dispute resolution (litigation), tax planning and tax management, tax due diligence, transaction structuring, tax review for planned transactions, customs services, business and accounting consulting, and legal advisory services.
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