PT Pratama Indomitra Konsultan is again holding the 196th Free Webinar with the webinar topic “Dissecting Perdirjen Pajak No. Per-11/PJ/2025: Provisions for Reporting Income Tax, PPN, PPnBM, & Stamp Duty Based on Coretax”. This webinar took place on Wednesday, May 28, 2025, with the main speaker Dr. Prianto Budi Saptono, Ak., CA., M.B.A., a tax practitioner, academic, researcher, and CEO of PT Pratama Indomitra Konsultan. This webinar was moderated by Ms. Sri Hilda, staff at Tax Compliance at PT Pratama Indomitra Konsultan
In the 196th edition of the webinar organized by PT Pratama Indomitra Konsultan, Dr. Prianto Budi Saptono appeared as the main speaker by presenting a series of comprehensive discussions. The event opened with a presentation on the background of the issuance of Perdirjen Pajak Number Per-11/PJ/2025, followed by an explanation of the basic legal logic that is the foundation of the regulation. After that, participants were invited to systematically explore the main contents of Per-11/2025, until finally the session was closed with an interactive discussion that gave the audience the opportunity to ask questions.
At the beginning of the presentation, Dr. Prianto said that Perdirjen Pajak No. Per-11/PJ/2025 is a direct derivative of the Regulation of the Minister of Finance Number 81 of 2024 concerning Tax Provisions in the Framework of the Implementation of the Core Tax Administration System (PSIAP). PMK 81/2024 itself was issued on October 14, 2024, while Per-11/PJ/2025 was officially enacted and came into effect on May 22, 2025. This document contains technical adjustments to the reporting of income tax, VAT, sales tax on luxury goods, and stamp duty to align with the updated administration system.
So that the regulatory material does not feel heavy for participants, especially students who are often faced with thick textbooks. Dr. Prianto introduced two principles of classical legal interpretation, namely “titulus est lex” and “rubrica est lex.” The first principle, titulus est lex, emphasizes that the title of a regulation reflects the essence of the entire substance regulated therein. He gave an example of a student reading the chapter title in a textbook to get a general overview before delving into its contents.
Meanwhile, the rubrica est lex principle emphasizes the importance of the table of contents or division of chapters and paragraphs as a structural guide. By understanding the arrangement of chapters, sub-chapters, and articles, readers can navigate the provisions more quickly and find crucial points without having to read the pages sequentially. According to Dr. Prianto, these two principles are not only useful for academic learning, but also make it easier for tax practitioners to interpret complex regulations
Discussion Perdirjen Pajak No. Per-11/PJ/2025
Directorate General of Taxes Regulation Number Per-11/PJ/2025 was issued to provide legal certainty, simplify administrative procedures, improve service quality, and support the modernization of the core tax administration system. For this reason, it is necessary to improve technical provisions related to reporting of Income Tax, Value Added Tax, Luxury Goods Sales Tax, and Stamp Duty, because the current regulations do not fully meet the reporting needs.
This regulation functions as an implementer of Article 465 letters o, p, q, r, s, t, and x in the Regulation of the Minister of Finance Number 81 of 2024 concerning Tax Provisions in the Framework of Implementing the Core Tax Administration System, as well as Article 25 paragraph (6) of the Income Tax Law.
Although the Directorate General of Taxation Regulation is not included in the type of regulation regulated in the Law on the Formation of Legislation (UU P3), its position can be referred to through the Regulation of the Minister of Finance Number 164/PMK.01/2021 concerning Guidelines for Official Documents within the Ministry of Finance (“PMK 164/2021”), which is a continuation of the National Archives Regulation Number 5/2021 concerning General Guidelines for Official Documents.
PMK 164/2021 itself aims to organize official administration, facilitate the flow of communication and information between units within the Ministry of Finance, and support the implementation of electronic correspondence.
After Mr. Dr. Prianto delivered material regarding Perdirjen No. 11 of 2025, a question and answer session was opened for all audiences attending the webinar. The 196th edition of the webinar session was closed with Mr. Dr. Prianto’s presentation in answering all audience questions in the zoom meeting and live YouTube.
Pratama Friends can download the materials and case studies of the 196th Free Webinar at the following link
