# Efaktur Helper

> Validate and audit e-Faktur tax invoices (Faktur Pajak) for PPN 12% statutory rate and 11/12 DPP Nilai Lain effective burden filings.

- Skill: `adamriofc/efaktur-helper` (Agent Skill)
- Install (CLI): `npx skillmds@latest add adamriofc/efaktur-helper`
- Raw SKILL.md: https://api.skillmd.com/api/skills/adamriofc/efaktur-helper/raw
- Safety review: pending
- Works with: Claude Code, Claude.ai, OpenAI Codex
- Category: Security
- Author: adamriofc (https://skillmd.com/u/adamriofc)
- Updated: 2026-09-17
- Page: https://skillmd.com/skills/adamriofc/efaktur-helper

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# 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
1. Verify 16-digit NSFP format & Coretax administration compliance.
2. Confirm PPN equals `12% x DPP` for standard 01 transactions, or `12% x (11/12 x DPP)` for 04 non-luxury transactions (effective 11%).
3. Check late generation threshold (Faktur created after the end of the following month is void).