As tax regulations in Indonesia continue to evolve, businesses are expected to keep pace with the shift toward end-to-end digital compliance. The latest regulation, PER-11/PJ/2025, issued by the Directorate General of Taxes (DJP), officially redefines how Taxable Entrepreneurs (PKPs) should treat their e-Invoices (e-Faktur)—and it comes with an important message:
You no longer need to print them. The digital version is now fully valid.
Yes, that’s right. If your company is still printing e-Faktur for validation or archiving purposes, it’s time to reconsider.
What Does PER-11/PJ/2025 Say?
According to Article 40 of PER-11/PJ/2025, an e-Faktur is a legal electronic document. There is no legal obligation to print it in physical form as long as it is created and submitted through one of DJP’s officially integrated platforms.
This change supports the government’s broader initiative to implement Coretax, an advanced system that unifies tax reporting, database architecture, and digital document management into a centralized framework.
Where and How to Submit Your e-Faktur
Under the new regulation, PKPs may issue and upload their e-Invoices through:
- The official DJP e-Faktur portal: efaktur.pajak.go.id
- Software solutions connected to the Coretax system
- Authorized Tax Application Providers (PJAP) appointed by DJP
Each method is recognized as valid and secure, and all submissions are automatically logged in DJP’s central records.
So Why Go Paperless?
If you’re used to keeping physical copies of everything for compliance reasons, this regulation marks a clear turning point. Let’s explore what your business gains by transitioning fully to digital e-Faktur:
1. Cost Efficiency
No more spending on printing, paper, storage cabinets, or archiving services. You reduce overhead and free up resources.
2. Extended Reporting Deadline
The submission deadline has been moved from the 15th to the 20th of the following month, giving your team more time to review and report accurately.
3. Faster Document Management
Digital invoices can be searched, downloaded, verified, or forwarded instantly—no more digging through boxes of paperwork.
4. Stronger Legal Security
In the case of audits, the electronic document is the only recognized legal version. Printing is optional and non-binding.
5. Regulatory Readiness
You’re already aligned with DJP’s digital roadmap—and one step ahead of future system upgrades under Coretax.
Still Printing? Here’s the Risk
While printing your e-Faktur for internal purposes isn’t prohibited, it no longer carries legal weight in the event of discrepancies. If the printed version differs from the digital one, only the electronic file is considered valid in court or during audits.
Also, failure to comply with new standards (such as incomplete digital filing) may lead to administrative fines, including a 1% penalty of the Tax Base (DPP) under applicable sanctions.
How Accura Can Help Your Business Transition
At Accura, we’ve helped dozens of businesses migrate smoothly to digital tax compliance. We understand that dealing with tax changes, Coretax integration, and regulatory reporting can be confusing—especially for growing businesses with limited internal tax teams.
That’s why we offer:
- e-Faktur management solutions tailored to your industry
- Seamless integration with DJP and Coretax systems
- Accurate, on-time SPT and e-Faktur submissions
- Full PJAP support, document archiving, and audit assistance
- Expert guidance on latest DJP regulations, including PER-11/PJ/2025
With Accura, you no longer need to worry about regulatory missteps or submission errors. We handle it all—so you can focus on growing your business.
Ready to Go Paperless the Right Way?
The shift toward digital tax compliance is not just a trend—it’s a legal necessity. And it’s here to stay.
Let Accura help you navigate this transition confidently. Whether you’re new to e-Faktur, need to adjust your workflow for Coretax, or simply want expert tax support—you’re in good hands.
Contact our team today at Accura.co.id and schedule a free consultation to learn how Accura can streamline your tax reporting process