BERITA TERKINI
JAKARTA, DDTCNews - The Directorate General of Taxes (DJP) has revealed that the minimum 80% threshold for certain activities for low-risk taxable entrepreneurs (PKP) under PMK 28/2026 is aimed at reinforcing the substance over form principle in the disbursement of expedited refunds.
Director General of Taxes Bimo Wijayanto said the minimum 80% threshold in question is intended to ensure that expedited refunds are disbursed to entities whose primary business activities meet the criteria of a low-risk taxable entrepreneur.
"The substance must genuinely be the core business, not a side activity or even activities that do not fall within the low-risk PKP criteria," said Bimo, Tuesday (5/5/2026).
As stipulated in Article 13 paragraph (3) of PMK 28/2026, certain activities that a PKP must carry out in order to be designated as a low-risk PKP include the export of BKP, the supply of BKP/JKP to VAT collectors, the supply of BKP/JKP on which VAT is not collected, the export of intangible BKP, and/or the export of JKP.
When a low-risk PKP applies for an expedited refund, DJP will conduct a review to ensure the PKP carries out certain activities amounting to at least 80% of total exports and supplies, excluding supplies of BKP/JKP that are VAT-exempt and supplies not subject to VAT.
"The calculation of compliance with the minimum 80% threshold for certain activities is based on total supply value, excluding supplies that receive the facility of exemption from VAT imposition and supplies not subject to VAT, and exports during the tax period for which the application for preliminary refund of tax overpayment is submitted," reads Annex 2 of PMK 28/2026.
For example, PT A is a low-risk PKP that in January 2026 conducted:
In this case, the value of certain activities in the January 2026 tax period is Rp970 million, comprising BKP exports valued at Rp850 million plus supplies of BKP on which VAT was not collected valued at Rp120 million. The supply value taken into account in determining the percentage of certain activities is Rp1.12 billion.
This figure comprises BKP exports valued at Rp850 million, supplies of BKP on which VAT was not collected valued at Rp120 million, and domestic supplies of BKP valued at Rp150 million. Supplies of BKP exempt from VAT valued at Rp100 million are not included in determining the percentage of certain activities.
Accordingly, PT A's percentage of certain activities is (Rp970 million / Rp1.12 billion) x 100% = 86.6%. Since PT A's percentage of certain activities as a low-risk PKP exceeds 80%, PT A's expedited refund application is followed up with the issuance of a preliminary tax overpayment refund decision letter (SKPPKP).
If the percentage of certain activities does not reach 80%, the Taxpayer is invited to apply for a VAT refund via audit.
"If those certain activities fall below the 80% threshold, they are actually still entitled — we will simply proceed with an audit," said Bimo. (dik)
