adamriofc e-Faktur & Coretax Invoice Auditor & Helper
Validates transaction codes, DPP values, statutory 12% PPN rate, and 11/12 DPP Nilai Lain calculations for DJP Coretax & e-Faktur.
Statutory Basis & Code Classification
- Statutes: UU No. 7/2021 (HPP), PMK No. 131/2024 (12% Rate & 11/12 DPP), PER-01/PJ/2025, & PER-11/PJ/2025 (Faktur Pajak & Coretax).
- Statutory PPN Rate: 12% (effective 2025 onwards under UU HPP & PMK 131/2024).
- Non-Luxury Effective Burden: Non-luxury transactions utilize Other Basis DPP (DPP Nilai Lain = 11/12 × DPP), resulting in an effective tax burden of 11% (
12% × 11/12 × DPP). - NSFP Transaction Codes:
- 01: Supply of taxable goods/services (BKP/JKP) to parties other than PPN Collectors (standard 12% PPN).
- 02: Supply to Government Budget Treasurers (Bendahara Pemerintah).
- 03: Supply to other PPN Collectors (SOEs / Oil & Gas Contractors).
- 04: Supply using the Other Basis DPP (DPP Nilai Lain = 11/12 × DPP for non-luxury items, effective 11% burden).
- 07: Supply where PPN is not collected (Free Zone / Bonded Zone).
- 08: Supply exempted from PPN.
Auditing Workflow & System Integration
- Verify 16-digit NSFP format & Coretax administration compliance.
- Confirm PPN equals
12% x DPPfor standard 01 transactions, or12% x (11/12 x DPP)for 04 non-luxury transactions (effective 11%). - Check late generation threshold (Faktur created after the end of the following month is void).