Simplifying PKP Revocation Rules under PER-7/PJ/2025 for PT PMA Owners
Foreign investors managing or planning a PT PMA in Bali often feel uneasy when they first hear about PER-7/PJ/2025, the new regulation that changes how PKP (Taxable Entrepreneur) revocation is handled 💼. The rule may sound technical, yet its impact can directly affect your company’s VAT reporting status, e-Faktur validation, and compliance records with the Directorate General of Taxes. Even a small misunderstanding in interpretation can cause anxiety or unnecessary audits ⚙️.
Many business owners worry when they realize that once their PKP status is revoked, they can no longer issue tax invoices or claim input VAT 🌿. This uncertainty often grows when digital filings through Coretax DJP Online or monthly VAT submissions fail due to incorrect revocation timing. Entrepreneurs feel trapped between compliance deadlines and unclear instructions — especially those relying on remote accounting support or newly established PT PMA structures in Bali.
Fortunately, experts from Bali Business Consulting explain that PER-7/PJ/2025 actually simplifies the revocation process ✨. The regulation introduces clearer procedures for companies that are no longer active or wish to temporarily suspend operations without facing fiscal penalties. With proper documentation and digital synchronization, the process becomes smoother and more transparent under supervision of the Ministry of Finance Indonesia.
Several PT PMA owners have already experienced faster approval when applying for revocation in position 🌱. By ensuring accurate business activity records and submitting the right supporting documents, their deregistration was finalized without additional audits or payment delays. The new system reflects Indonesia’s broader goal of promoting trust-based compliance — allowing foreign investors to maintain a positive fiscal reputation while optimizing operational flexibility.
If your PT PMA is considering PKP revocation, now is the right time to review your current tax position and consult verified professionals for digital alignment. Taking proactive steps today will help you avoid potential reporting mismatches and ensure that your revocation under PER-7/PJ/2025 supports your long-term investment strategy in Bali 💡.
Table of Contents
- Understanding PER-7/PJ/2025 and Its Impact on PT PMA 💼
- Key Reasons for PKP Revocation in Indonesia ⚙️
- Step-by-Step PKP Deregistration Procedure Explained 📄
- Ministry of Finance Compliance Rules You Must Know 🏛️
- How PER-7/PJ/2025 Regulation Updates Affect VAT Reporting 💡
- Maintaining PT PMA Tax Status in Bali After Revocation 🌿
- Common Mistakes During PKP Revocation Process ⚠️
- Real Story: How a PT PMA Simplified PKP Deregistration 🌱
- FAQs About PER-7/PJ/2025 and PKP Revocation ❓
Understanding PER-7/PJ/2025 and Its Impact on PT PMA 💼
The regulation PER-7/PJ/2025 is a new rule that explains how a PKP revocation (Taxable Entrepreneur Deregistration) happens when a business is no longer active or changes its operational status. It was released to make tax management easier for both local and foreign companies 🏢.
For PT PMA owners in Bali, this means understanding when the government can revoke your PKP “in position,” even without a direct request. Before this rule, the process was slow and often confusing, leaving companies uncertain about their tax obligations. Now, revocation can occur automatically when your business stops taxable activities or fails to report for a long time 💡.
The PER-7/PJ/2025 regulation aims to ensure that every registered taxpayer reflects actual business activity. This transparency helps avoid fake or inactive PKP registrations and supports Indonesia’s digital tax modernization 🌿. It also encourages PT PMA tax compliance, ensuring that only active, verified businesses stay on the system.
In short, this update benefits responsible companies but reminds others that deregistration is part of staying compliant — not a punishment, but a necessary step ⚙️.
Why might the government revoke a company’s PKP status? The main reason is inactivity. If your business has no sales, no VAT reports, or no employee taxes for a long period, it signals the company isn’t operating as a taxable entrepreneur anymore.
Other reasons include PT PMA restructuring, mergers, or liquidation. Sometimes, companies request PKP revocation in Indonesia voluntarily because they are changing their business model — for example, switching from selling taxable goods to providing non-taxable consulting services 🌱.
Under PER-7/PJ/2025, the Directorate General of Taxes now monitors this automatically. If your company doesn’t respond to reminders or has repeated late filings, the revocation can happen even without your request. This helps maintain fairness in the tax system 💼.
For foreign entrepreneurs in Bali, staying compliant isn’t just about paying taxes — it’s about maintaining trust. When your PKP status matches your real activities, it shows transparency and strengthens your business reputation in Indonesia.
If you need to revoke your PKP registration, here’s how it works under PER-7/PJ/2025.
✅ Step 1: Prepare documents such as your NPWP, business license, and recent tax returns.
✅ Step 2: Submit your request to the nearest tax office where your PT PMA is registered.
✅ Step 3: The tax officer reviews your activity reports and VAT submissions to confirm eligibility.
✅ Step 4: Once approved, your PKP status is officially revoked, and you receive a deregistration letter.
In many cases, the PKP deregistration procedure can also be initiated by the tax office if they find you inactive. You will then receive an official notification and must verify the data within a specific timeframe.
To avoid problems, always make sure your company’s bookkeeping and VAT records are up to date 📊. Once deregistered, your company can no longer issue tax invoices or claim input VAT. However, this process can be reversed later if the business reactivates operations.
Taking these steps correctly ensures your PT PMA tax compliance stays clean and transparent 🌿.
The Ministry of Finance oversees all national tax regulations, including PER-7/PJ/2025. One of the main goals is to simplify the tax administration system for both local and foreign companies.
These compliance rules include monitoring active taxpayers, verifying company activity, and ensuring digital synchronization through systems like Coretax. For PT PMA owners in Bali, this means maintaining accurate reports and updating your registration whenever your company changes business focus or structure ⚙️.
Another important rule is that every PKP revocation must go through official documentation. You cannot simply stop submitting VAT reports and assume deregistration is automatic. The Ministry requires proof of business inactivity or structural changes before approval.
By following these compliance rules carefully, you avoid penalties and demonstrate fiscal responsibility 💼. This makes your company more trusted by authorities and potential investors alike.
The biggest change in PER-7/PJ/2025 regulation updates is how your VAT reporting connects to the revocation process. When a PKP revocation is approved, your VAT obligations stop from that date onward.
If you continue reporting VAT after revocation, it could cause mismatches and possible audits ⚠️. That’s why PT PMA owners must ensure their financial software and accounting systems reflect the latest status.
Before deregistration, submit all pending VAT returns, and make sure no unreported invoices remain. This shows that your company ended operations transparently 🌿.
The regulation also helps prevent duplicate VAT claims and strengthens fiscal data accuracy nationwide. By following these updates, your PT PMA tax compliance becomes more reliable, aligning with Indonesia’s goal of a smarter, digitalized tax environment.
Even after PKP revocation, your PT PMA tax status in Bali remains active as long as the company still operates legally. Only your VAT reporting rights are suspended — not the entire business.
This means you must still file income tax (PPh) and report other taxes related to your company’s operations 🏢. Many foreign investors misunderstand this and think PKP revocation means the business is fully closed, which is not true.
If your company resumes taxable activities later, you can reapply for PKP registration easily under the same NPWP. The new regulation encourages flexibility, allowing companies to pause or restart operations without penalty 🌱.
Always consult your tax advisor to monitor compliance deadlines. Staying updated ensures your PT PMA tax compliance continues smoothly and avoids confusion with the Ministry of Finance rules.
Many businesses make small but costly mistakes during PKP deregistration. The most common one is not checking whether all VAT invoices have been reported correctly 📄. Unreported invoices can cause the tax office to reject your application.
Another mistake is submitting incomplete supporting documents, like expired licenses or missing signatures. Some PT PMA owners also forget to clear pending tax obligations before applying for PKP revocation in Indonesia.
Under PER-7/PJ/2025, errors like these can delay your deregistration or lead to penalties 💼. To prevent them, create a simple checklist and review your documents twice before submission.
Lastly, always communicate with your local tax officer. Direct confirmation ensures the revocation process goes smoothly and keeps your PT PMA tax status in Bali compliant 🌿.
Meet Daniel, an Australian investor who started a PT PMA in Canggu, Bali, to run a small design studio 🎨. After three years, he decided to pause operations and move the business online. When he stopped issuing VAT invoices, his accountant noticed the company still appeared as an active PKP.
Daniel’s consultant at Bali Business Consulting explained the new PER-7/PJ/2025 rules. They helped him prepare the deregistration documents, showing proof of business inactivity. The tax officer confirmed that Daniel’s company could proceed with the PKP revocation process immediately ⚙️.
The application was submitted digitally through Coretax. Within two weeks, Daniel received official confirmation from the tax office. His VAT reporting ended smoothly, and no penalties were issued 🌿.
This experience taught him that proper communication and updated bookkeeping can make compliance easy. He now advises other entrepreneurs to learn about Ministry of Finance compliance rules early — not after issues arise.
Daniel’s story shows how clear guidance and trust in professional support simplify even complex tax steps. By following the PKP deregistration procedure, his company maintained credibility while saving time and stress 💼.
It’s a regulation explaining how PKP revocation in position works for inactive or changing businesses.
Both the taxpayer and the Directorate General of Taxes can initiate it under specific conditions.
No. Your PT PMA still exists — only VAT obligations are stopped.
Usually 10–14 working days if all documents are correct and the company has no pending reports.
Yes. Once your business resumes taxable operations, you can request re-registration easily.
Need help with PER-7/PJ/2025 or PKP revocation? Chat with our tax team on WhatsApp now! ✨
