Paid PPh 25 in Rupiah Cannot Be Reallocated, File Refund Request

Magdalena, an accounting staff member at a private company in Jakarta, reported that the company has obtained permission to keep its books in English and US dollars. When creating the billing code for PPh Article 25, she mistakenly selected the Indonesian rupiah and the payment was already made. She asked whether the payment can be corrected through a book transfer (pemindahbukuan).

Under Article 28 paragraph (8) of the Tax Bookkeeping Law and PER‑8/PJ/2025, taxpayers with such permission must use US dollars for PPh 25, PPh 29 and related documents. A PPh 25 payment made in rupiah is treated as filing the monthly tax return, so a book transfer is not permitted according to Article 109 paragraph (3) letter d of PMK 81/2024.

The company can instead submit a tax overpayment refund request (PPYSTT) via the Coretax DJP system by completing the restitution form and attaching required documents. According to PMK 81/2024, the tax authority must issue a tax overpayment notice within three months of receiving the request.