Receipts for PKP shops: DPP 11/12, PPN 12%, and reporting to Coretax

Tax & receipts · 2026-10-14 · 7 min read

Since 2025, PPN on ordinary goods is calculated at 12% of the DPP of 11/12 of the selling price. What this means for the receipts of a physical shop that is already PKP, and what to keep for the monthly report.

The rule that applies

Under PMK 131 of 2024, the PPN rate of 12% has applied since 1 January 2025, but for goods that are not luxury goods, the tax base is an other value equal to 11/12 of the selling price. As a result, the PPN borne by the buyer for ordinary goods is still equivalent to 11% of the selling price. For luxury goods subject to PPnBM, the 12% rate is applied to the full price.

For a shop that is already a Taxable Entrepreneur (PKP), the sales receipt to a retail buyer works as a tax invoice that does not show the buyer’s identity. A shop that is not yet PKP does not collect PPN and must not write PPN on its receipt.

A worked example

Here is an example for an ordinary item priced at Rp111.000 including PPN. The price before tax is Rp111.000 divided by 1,11, which is Rp100.000. The DPP is 11/12 of Rp100.000, which is Rp91.667 (rounded). The PPN is 12% of the DPP, which is Rp11.000. The safest way is to let the system calculate it for each item line and to store the DPP figure, not just the total, because that figure is what gets added up later for the report.

In Lamxo, each receipt line stores its own DPP and PPN. A PKP shop’s receipt shows the DPP, PPN, and total; a non-PKP shop’s receipt shows no PPN at all. The PKP setting and whether prices include tax or not are set per outlet.

The monthly report

PPN collected at the physical shop is reported together with other sales in the SPT Masa PPN through Coretax. Lamxo prepares a monthly PPN report for each outlet with the DPP and PPN totals, for you to upload or copy into Coretax. Lamxo does not report to the Directorate General of Taxes on your behalf.

Keep cancelled receipts too. Lamxo receipt numbers run in order with no gaps for each outlet, and a cancelled receipt keeps its number with a cancelled status, so the number sequence can be checked if it is ever requested.

What is often missed

A discount reduces the selling price, so it reduces the DPP. A discount given after the receipt is printed must be recorded as a partial return, not by changing the old receipt. If you are unsure whether an item counts as a luxury good, ask a tax consultant or the tax office before setting its rate.

The limits

This article is a general summary, not tax advice. Rules can change; follow the official text at pajak.go.id. Lamxo does not issue an e-Faktur for buyers who ask for a full invoice with an NPWP.