Executive Summary

Key insights and market outlook

Indonesia's Directorate General of Taxes (DJP) has extended the validity period of tax billing codes from 7 days to 14 days ¹

², effective immediately. This move aims to ease tax compliance and prevent payment failures due to expired codes during the upcoming Christmas and New Year holidays. The decision was announced through Official Announcement No. PENG-4/PJ/2025 dated December 17, 2025 ².

Full Analysis

02

Deep Dive Analysis

Indonesia Extends Tax Billing Code Validity to Ease Year-End Payments

Enhanced Tax Compliance Measures

The Directorate General of Taxes (DJP) under Indonesia's Ministry of Finance has announced a significant extension of the tax billing code validity period from 7 days to 14 days ¹

², effective immediately. This policy change, communicated through Official Announcement No. PENG-4/PJ/2025 dated December 17, 2025, aims to enhance taxpayer experience and reduce payment failures during the upcoming Christmas and New Year (Nataru) holidays ².

Background and Implementation

Previously, tax billing codes were valid for 168 hours (7 days) as per the previous regulation PER-10/PJ/2024 ¹

. The new 14-day validity period, equivalent to 336 hours, will apply to all tax billing codes generated after the announcement date. This extension is designed to provide taxpayers with additional flexibility in fulfilling their tax obligations, particularly during the extended holiday period when banking and tax office operations might be limited ².

Rationale and Impact

The decision to extend the validity period was driven by the need to prevent tax payment failures due to code expiration. By giving taxpayers more time to complete their payments, the DJP aims to ensure smoother tax compliance and reduce administrative issues related to expired billing codes. This measure is particularly relevant during peak tax payment periods coinciding with major holidays ¹

.

References