2027 Final Tax & Eligibility Checker
PP 20/2026 rules, year-cap elimination for OP & PT Perorangan, corporate transition rules, and 13-case eligibility checker.
Check business eligibilityFREE INTERACTIVE TOOL · VAT PKP OBLIGATION CHECKER
Check MSME PKP Obligation.
From monthly turnover and business type.
Enter monthly turnover (average or 12-month details) and your general business type. The tool calculates whether you have passed or will pass the statutory IDR 4.8 billion threshold (PMK 197/2013), estimated breach month, and plain-language meaning.
ASSESSMENT RESULT · NOT A TAX OFFICE DETERMINATION
PKP Obligation Threshold Status
Projected / Cumulative Turnover
IDR 4,800,000,000
Monthly Average
IDR 400,000,000 / mo
Progress to IDR 4.8B Cap
100.0%
Estimated Breach Month
No breach
Buffer / Over Cap
IDR 0
Progress toward IDR 4,800,000,000 Threshold (PMK 197/2013)
0 (Safe)
IDR 3.36B (70% Alert)
IDR 4.8B (PKP Cap)
SAFE ZONE · NON-PKP STATUS
Turnover Well Below the IDR 4.8 Billion Threshold
Turnover is approaching the IDR 4.8 billion threshold (projected IDR 4,800,000,000, currently at 100.0%).
What this means in plain language:
1. Non-PKP Status: Your business remains Non-PKP today, but is in the warning zone (≥ 70% of ceiling or monthly run-rate > IDR 400M).
2. VAT Prohibition: You are approaching the cap. Monitor turnover closely so you do not miss the statutory registration deadline once exceeded.
3. Recommended Action: Use this buffer time to establish neat double-entry books, check Coretax credentials, and explore draft VAT workflows.
WARNING ZONE · APPROACHING STATUTORY PKP CAP
Caution: Turnover Approaching IDR 4.8B Threshold
Turnover is approaching the IDR 4.8 billion threshold (projected IDR 4,800,000,000, currently at 100.0%).
What this means in plain language:
1. Current Status: Your business remains Non-PKP today, but is in the warning zone (≥ 70% of ceiling or monthly run-rate > IDR 400M).
2. Estimated Breach Month: You are approaching the cap. Monitor turnover closely so you do not miss the statutory registration deadline once exceeded.
3. Preparation Steps: Use this buffer time to establish neat double-entry books, check Coretax credentials, and explore draft VAT workflows.
THRESHOLD BREACHED · MANDATORY PKP APPLICATION REQUIRED
Statutory IDR 4.8 Billion Threshold Exceeded
Turnover is approaching the IDR 4.8 billion threshold (projected IDR 4,800,000,000, currently at 100.0%).
Official DJP Deadline: No later than the end of the following month (end of following month upon exceeding IDR 4.8B per PMK 197/2013 Art. 4).
What this means in plain language:
1. PKP Registration Duty: Your business remains Non-PKP today, but is in the warning zone (≥ 70% of ceiling or monthly run-rate > IDR 400M).
2. VAT & Coretax Duties: You are approaching the cap. Monitor turnover closely so you do not miss the statutory registration deadline once exceeded.
3. Immediate Next Steps: Use this buffer time to establish neat double-entry books, check Coretax credentials, and explore draft VAT workflows.
Specific Note for Your Business Sector: Distributor & B2B Trading
Your suppliers are typically VAT-registered (Input VAT). Once registered, you can credit input VAT against output VAT, paying net VAT only on your gross margin.
PRIMARY RECOMMENDED NEXT STEP · FREE DIAGNOSTIC
Free 10-Invoice Check (Prospective VAT Clients)
Already or preparing to become a PKP? Submit up to 10 sample draft invoices for a free diagnostic review with no account needed: 16-digit NPWP/NITKU validity in Coretax, transaction codes 01-09, and 20th deadline readiness.
Prices shown are final prices without VAT, with a 3-month minimum, for draft e-Faktur and monthly VAT returns. Neracia does not act as a tax proxy; you review and submit in Coretax.
Neracia Published Draft VAT Packages
Prices shown are final prices without VAT, with a 3-month minimum, for draft e-Faktur and monthly VAT returns. Neracia does not act as a tax proxy; you review and submit in Coretax.
| Business Condition | Official Price | Scope Boundary |
|---|---|---|
| Up to 30 output invoices per month | IDR 500,000 per month | Tier A, minimum 3 months, final price without VAT. |
| 31 to 50 output invoices per month | IDR 750,000 per month | Tier B, minimum 3 months, final price without VAT. |
| Employees (PPh 21 add-on, 1-10 staff) | +IDR 250,000 per month | Official PPh 21 add-on, min 3 months, final price. |
| Above 50 output invoices per month | Contact us | Requires custom scope; no public prices above 50 invoices. |
Minimum commitment is 3 months. The official statutory PKP threshold is IDR 4.8 billion in one financial year (PMK 197/PMK.03/2013).
NERACIA TAX ECOSYSTEM · FULLY CONNECTED
Guides, Schedules, Templates & Services
in one connected ecosystem.
Every official regulatory guide, compliance calendar, document checklist, reconciliation workpaper, and business tax package is interconnected for seamless navigation.
MSME Tax & Coretax FAQ
Official Q&A covering PP 20/2026, Coretax e-Faktur, 16-digit NIK/NPWP, Article 31E, and PMK 44/2026 proxy limits.
Read official Q&AMSME Tax Calendar 2026–2027
Deadlines: payment on 15th, e-Faktur on 20th, VAT return by month-end, and annual returns (OP 31 March, Corporate 30 April).
View official deadlinesOnboarding Document Checklist
6 document categories provided by clients and a 4-step secure Drafter workflow in Coretax with zero password sharing.
Review document checklistMonthly Coretax VAT Checklist
Monthly client document list, draft-only workflow, and official deadlines: e-Faktur on the 20th and VAT return by month-end.
Open monthly checklistCoretax VAT Reconciliation Template
14-column 3-way workpaper (Output vs Input vs Bank), synthetic sample data, and free static CSV download.
Open template & CSVMSME Employee PPh 21 Add-on
Monthly TER workpapers (PP 58/2023 & PMK 168/2023), draft withholding slips, and Coretax returns for 1–10 staff (+IDR 250,000/mo, draft-only).
View PPh 21 add-onWhen SMEs Must Register as PKP
The IDR 4.8B small business threshold, Coretax e-Faktur & VAT return duties, voluntary PKP options, and official DJP rules.
Learn PKP rulesMSME Tax Glossary
A dictionary of 28 official tax terms: PKP, Coretax, NITKU, 16-digit NPWP, e-Faktur, Final Tax, e-Bupot, to TER PPh 21.
Open tax glossaryService Package: e-Faktur & Monthly VAT
Monthly human-operated support for output invoice registers, input invoice matching, and draft return preparation in Coretax.
View package & monthly feesVAT Case Study & Sample Output
Monthly deliverable simulation for a fictional distributor (25 invoices/mo): output register, 3-way matching, Coretax computation, timeline & checklist.
Open sample deliverablesFree 10-Invoice Check (VAT Businesses)
Diagnostic review of up to 10 sample invoices (16-digit NPWP/NITKU validity, tax codes, Coretax 20th deadline, and draft readiness).
Request free 10-invoice checkCheck Your VAT Package
Enter annual turnover, monthly output invoices, and whether you have employees to see likely PKP status and a matching draft package.
Check the matching packageMSME PKP Obligation Checker
Enter monthly turnover and business type to check if you have exceeded or will exceed the IDR 4.8B cap, estimated month, and what it means in plain language.
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