LAST CALL: Volunteer Disclosure Program 2022

The deadline for participating in the Voluntary Disclosure Program (PPS) or widely referred to as Tax Amnesty II is June 30, 2022. This program starts on January 1, 2022, referring to Law Number 7 of 2021 concerning the Harmonization of Tax Regulations (“UU HPP”) which was passed on October 29, 2021. The Indonesian tax authorities provide an opportunity for taxpayers to disclose assets domestically and abroad that have not been disclosed, to increase taxpayer compliance and encourage Indonesia’s economic growth.

In the implementation of PPS, there are two policy schemes where policy I is intended for taxpayers who have participated in the previous Tax Amnesty period and there are still assets that have not been disclosed for the year 1985-2015. Meanwhile, policy II is for Individual Taxpayers who have not disclosed assets obtained from 2016 to 2020. The procedure for implementing PPS is regulated in Minister of Finance Regulation Number 196/PMK.03/2021 dated December 23, 2021.

Voluntary Disclosure Program (PPS) Terms

Following are the requirements to follow PPS policies I and II:

Policy I

Policy II

-  Have participated in Tax Amnesty

-  Have NPWP

-  Treasures acquired in 1985-2015 that have

    not been disclosed

-  Paying Final PPh

-  Submitting the 2020 Annual Income Tax


-  There are no investigations, preliminary

   evidence, investigations, criminal justice

   processes, and criminal punishments being

   carried out.

-  Revocation of requests for restitution,

   reduction or elimination of administrative

   sanctions, reduction or cancellation of

   incorrect SKP and/or STP, objections,

   corrections, appeals, lawsuits, and

   reconsideration (PK). An application that

   needs to be revoked is an application for

   which a decision or decision has not been


Taxpayers who take part in PPS are given several facilities, including being free from administrative sanctions, and disclosed property data cannot be used as a basis for investigation, investigation, and/or criminal prosecution against Taxpayers.

Voluntary Disclosure Program (PPS) Tax Rates

Disclosure of assets by the taxpayer will be payable Final Income Tax which is calculated by multiplying the rate with the tax base. The following is the imposition of rate for Policy I & II:



Policy I

Policy II



Declaration of foreign assets that are not repatriated.



Declaration of foreign and domestic assets, but not repatriated.



Repatriation of foreign and domestic assets invested in State Securities (SBN) or business activities in the SDA or renewable energy processing sector Taxpayers who make investments are required to submit a realization report every five years and submitted no later than the deadline for submitting the SPT Annual.

Notice of Asset Disclosure (SPPH)

PPS participants can disclose their assets by using a Notice of Disclosure of Assets (“SPPH”). SPPH has two different formats for each policy and can be submitted electronically through the website of the Directorate General of Taxes (DGT). Provisions for filling SPPH are listed in the attachment of PMK Number 196 of 2021.

If there are errors in writing, calculating, changing rates, and other conditions on the SPPH, the Taxpayer can still make corrections without any limitation on the number of corrections. Meanwhile, for taxpayers who wish to revoke the SPPH, the taxpayer can correct the SPPH and fill in the assets, debts, and net assets column with a value of zero.

After the SPPH is submitted and all requirements are met, the DGT will issue a Certificate (SKet) showing proof of Taxpayer participation. SW Indonesia has been assisting individual clients to participate in PPS in support of the Indonesian government’s program.

Stephanie Florencia |