How to Request a Change of Accounting Method via Coretax

Taxpayers required to keep books must follow the “taat asas” principle, meaning they use the same accounting method as in previous years to prevent profit or loss shifting. A change of accounting method is allowed only with the approval of the Director General of Taxation. The request can be submitted online via the Coretax application.

Under PER‑8/PJ/2025, the application must be filed no later than one month before the start of the relevant fiscal year and must include the reason for change, a statement that there is no intent to shift profit, and proof of fiscal compliance. Taxpayers log in with their 16‑digit NIK or NPWP, select service AS.15, fill in the required data, generate a PDF, sign electronically, and submit the request. Supporting documents may be attached even though no specific format is prescribed.

The Director General must issue a decision within 15 working days after the Electronic Receipt (BPE) is generated. The decision, either an approval or rejection letter, is sent back through Coretax. This streamlined procedure enables taxpayers to adjust their accounting method promptly while maintaining tax compliance.