NeraciaFINANCE & BUSINESS OPERATIONS
ENID

CORETAX VAT DRAFT · RENTAL & LEASING

Coretax VAT Draft Support
for Rental & Equipment Leasing.

Monthly human-operated support to prepare draft lease e-Faktur for vehicles and heavy machinery, reconcile 11% gross VAT vs 2% PPh 23 withholding, manage security deposit classifications, and compile draft Monthly VAT Returns in Coretax DJP. Neracia prepares invoice drafts and return drafts; the client approves, signs, submits in Coretax and creates billing codes independently. Neracia does not act as a tax proxy. The client remains responsible for submission, electronic signatures, and payment.

Free 10-Invoice Check ↗ WhatsApp +62 813-8223-7380 Email [email protected] Discuss Your Business Needs Specific VAT Challenges ↓ Fictitious Example ↓ Free 10-Invoice Check ↓ Pricing & Tiers ↓

DRAFT-ONLY CLAUSE & TAX PROXY LIMITATIONS (PMK 44/2026)

Neracia Prepares Drafts; Client Approves, Signs & Submits Independently

Neracia prepares invoice drafts and return drafts; the client approves, signs, submits in Coretax and creates billing codes independently. Neracia does not act as a tax proxy. The client remains responsible for submission, electronic signatures, and payment. Access in Coretax DJP is delegated via the official Assign Role feature as a Drafter without sharing main passwords, certificate passphrases, or OTP codes.

SPECIFIC VAT CHALLENGES & OFFICIAL REGULATIONS

4 Typical VAT Challenges
for Rental & Equipment Leasing.

Commercial vehicle, construction machinery, event gear, and equipment rental businesses handle corporate PPh 23 withholding, security damage deposits, fuel/operator reimbursement, and recurring lease billings. Here are 4 key rental VAT challenges:

01

11% VAT Based on Gross Rental (Not Net Cash After PPh 23)

Under PMK 141/PMK.03/2015, corporate lessees withhold 2% PPh 23 on equipment rental. Output VAT tax bases must equal gross rental value before PPh 23 deductions, not the net cash transferred. Calculating VAT on net receipts causes underpayments and penalties. Neracia reconciles gross rental fees, 11% VAT, 2% PPh 23 withholding, and bank cash.

Official Regulatory Basis: PMK 141/PMK.03/2015 jo. UU PPN Pasal 13 ↗
02

Security Damage Deposits Exempt From VAT Unless Forfeited

Damage or security deposits refunded in full at lease termination represent non-taxable collateral, NOT taxable service supplies. However, if any deposit portion is retained to cover equipment damage or unpaid lease charges, that portion becomes taxable and requires an e-Faktur. Neracia separates deposit accounting to avoid unwarranted tax exposures.

Official Regulatory Basis: Pasal 1 angka 17 UU PPN jo. PMK 81/2024 ↗
03

Fuel & Operator Costs (Pure Reimbursement vs All-In Leasing)

If machinery diesel or operator wages are bundled into an all-in rental rate, the entire invoice value becomes taxable at 11% VAT. Conversely, if billed as pure pass-through reimbursements with receipts without mark-up in the client’s name, operating costs can be excluded from the rental tax base. Neracia inspects invoice breakdowns for compliant VAT treatment.

Official Regulatory Basis: PMK Nomor 141/PMK.03/2015 jo. PMK 81/2024 ↗
04

Recurring Lease Billings & Statutory 20th Coretax Cutoff

Monthly or multi-year leases incur VAT upon each recurring payment due date or when lease payments are received earlier (VAT Law Art. 13(1a)). Neracia operators prepare recurring draft invoices prior to the 20th cutoff and reconcile equipment maintenance and spare parts input invoices in Coretax.

Official Regulatory Basis: Pasal 13 ayat 1a UU PPN jo. PER-11/PJ/2025 Pasal 18 ↗

MONTHLY DRAFT-ONLY WORKFLOW · ORDERLY & SECURE

How Neracia Supports
Your Rental & Equipment Leasing VAT.

A transparent, secure monthly workflow. Operated directly by a human specialist with recorded self-checks, never requesting your main passwords or submission rights:

01

Send Lease Agreements, Invoices & Bank Statements

Client shares rental contracts, recurring billing schedules, deposit records, and incoming payment statements.

02

Reconcile Gross Value vs PPh 23 & Draft Invoices

Operator computes gross rental tax bases, segregates deposits, and prepares draft e-Faktur before the 20th.

03

Reconcile Maintenance & Parts Input Invoices

Reviews fleet maintenance, lubricants, tires, and machinery repair input invoices in Coretax to optimize tax credits.

04

Review Draft Return, Independent Submit & Payment

Operator prepares draft return in Coretax; client reviews, enters passphrase, submits, and remits payment independently.

FICTITIOUS SIMULATION · SYNTHETIC DATA

Fictitious VAT Invoices & Return Simulation

Below is a synthetic simulation of gross rental tax bases, security collateral, PPh 23 withholdings, and spare parts input tax:

Sample Business: PT Armada Rental Fiktif (Fictitious) · Tax Period: October 2026 (Fictitious Data)

Sample 4 Fictitious VAT Transactions — PT Armada Rental Fiktif (October 2026)
Transaction TypeCounterparty (Fictitious)Tax Base DPP (Fictitious)VAT 11% (Fictitious)Coretax Validation Note
Monthly Excavator Rental (2 Units) PT Tambang Batuan Fiktif IDR 60,000,000 IDR 6,600,000 Gross rental tax base, 2% PPh 23 withheld
Passenger Vehicle Fleet Lease CV Niaga Konsultan Fiktif IDR 24,000,000 IDR 2,640,000 Gross rental tax base, 2% PPh 23 withheld
Security Damage Deposit PT Mitra Project Fiktif IDR 15,000,000 Rp0 Non-taxable security collateral
Fleet Maintenance & Parts Input Toko Suku Cadang Fiktif IDR 25,000,000 IDR 2,750,000 Creditable vehicle maintenance input VAT

FICTITIOUS SUMMARY RECAP

Total Tax Base (DPP)
IDR 84,000,000
Total Output VAT
IDR 9,240,000
Creditable Input VAT
IDR 2,750,000
Monthly Return Status (Fictitious)
Net Payable IDR 6,490,000

All entity names, counterparty records, and figures above are a labeled fictitious example (simulation) for Coretax technical illustration, not real client data.

OFFICIAL VAT DRAFT PRICING · TRANSPARENT & FINAL

Tier Options & Monthly Fees
with zero hidden charges.

Flat monthly rates with explicit invoice volume caps. Neracia is not a VAT-registered entity, so all prices are final with zero additional VAT added.

MONTHLY DRAFT-ONLY SERVICE SCOPE

VAT Invoicing & Return Draft Package — Rental & Equipment Leasing

Tailored specifically to help business owners and admin staff finalize e-Faktur compliance before the 20th Coretax deadline, match supplier input VAT, and prepare draft Monthly VAT Returns.

01

Draft Output e-Faktur (Before the 20th)

Verify sales invoices, transaction codes, customer 16-digit NPWP / NITKU identifiers, and input drafts in Coretax ready for independent company sign-off.

02

Input Tax Invoice Reconciliation

Cross-check supplier and manufacturer invoices in Coretax, flagging incorrect NITKU or non-creditable items under VAT Law Art. 9.

03

Draft Monthly VAT Return (Month-End)

Output vs input VAT computation, net payable/carry-forward calculation, recorded self-check, and return draft preparation in Coretax for independent client submission.

INITIAL NO-COST & ZERO-RISK TRIAL

Free 10-Invoice Check
before committing to a monthly plan.

Submit a sample of 10 invoices (sales or purchases) for the current month through a secure private channel. A Neracia human operator will verify 16-digit NPWP/NITKU counterparty IDs, Coretax transaction codes, supporting documents, and input VAT crediting eligibility—without requesting your Coretax passwords, without upfront commitment, and with zero hidden costs.

Claim Free 10-Invoice Check on WhatsApp Claim via Email Discuss Other Needs ↗

FREQUENTLY ASKED QUESTIONS · CORETAX VAT

Frequently Asked Questions
for Rental & Equipment Leasing.

Practical answers on Coretax e-Faktur compliance and the draft-only workflow for this sector:

Why must rental VAT invoices be calculated on gross value before PPh 23?

The VAT taxable base under Indonesian tax law is the agreed contract price, not net cash after income tax withholding. PPh 23 withholding is the lessee’s separate income tax obligation, not a reduction of the rental service revenue.

Rujukan: Pasal 1 angka 17 UU PPN jo. PMK 141/PMK.03/2015

When does a rental security deposit become liable for VAT?

Pure security collateral is exempt when received as it represents non-service funds. Deposits incur VAT only if forfeited upon unilateral cancellation, or retained to cover equipment damages or overdue lease fees.

Rujukan: UU PPN jo. PMK Nomor 81 Tahun 2024

What is Neracia’s role as a Drafter in our rental Coretax account?

Neracia is designated as a Drafter via Coretax Assign Role without sharing main credentials or OTPs (PMK 44/2026). Neracia drafts invoices and returns; you retain exclusive authority to e-sign, submit, and pay.

Rujukan: PMK Nomor 44 Tahun 2026

VERIFIED STATUTORY REGULATIONS

Official Legal Basis & DJP Regulations

All Neracia workflows and drafts strictly adhere to verified statutory Indonesian tax legislation:

PER-11/PJ/2025 Pasal 18

Coretax invoice creation & approval statutory deadline by 20th of following month

Official MoF / DJP Copy ↗

UU Nomor 7 Tahun 2021 (UU PPN)

Art. 4(1c) (taxable rental services) and Art. 13 (lease tax invoicing points)

Official MoF / DJP Copy ↗

PMK Nomor 44 Tahun 2026

Tax representative regulations & Coretax Drafter delegation without sharing credentials

Official MoF / DJP Copy ↗

OTHER INDUSTRY VAT GUIDES

Coretax VAT Draft Solutions
for other business sectors.

Every industry manages distinct transaction patterns and VAT rules in Coretax DJP. Review guides and workflows for other sectors or return to the main tax service package:

WHOLESALE & DISTRIBUTION

Wholesale & Distribution

Monthly Coretax e-Faktur and VAT return draft preparation for distributors and wholesalers. Managing payment terms, credit notes, quantity rebates, and input VAT matching before the 20th.

CONSTRUCTION CONTRACTORS

Construction Contractors

Monthly Coretax e-Faktur and VAT return draft preparation for construction contractors. Managing progress billings, advance payments, retention money, and government/SOE withholding.

PRINTING & PACKAGING

Printing & Packaging

Monthly Coretax e-Faktur and VAT return draft preparation for commercial printing, packaging, and digital print shops. Handling order down payments, print tolls, and raw material reconciliation.

CREATIVE & DIGITAL AGENCIES

Creative & Digital Agencies

Monthly Coretax e-Faktur and VAT return draft preparation for digital marketing, creative, advertising agencies, and event organizers. Managing agency fees vs media spend pass-through, monthly retainers, and PPh 23.

CATERING & FOOD SERVICES

Catering & Food Services

Coretax VAT return and draft invoice assistance for catering businesses. Mapping local restaurant taxes vs central VAT, corporate/BUMN orders, and PPh 23.

BUILDING MATERIALS STORE

Building Materials Store

Coretax VAT return and draft invoice assistance for hardware and building material stores. Managing retail NIK invoices, contractor terms, and supplier input VAT.

MAIN SERVICE

Tax & Coretax VAT Package

Main service page for Coretax e-Faktur and VAT return draft packages, tier comparisons, document checklists, and tax calendars.

PRIMARY OFFER · CORETAX DJP DRAFT-ONLY

Ready to organize your Rental & Equipment Leasing VAT?

Coretax DJP draft e-Faktur & Monthly VAT Return package: Tier A IDR 500,000/mo (up to 30 invoices), Tier B IDR 750,000/mo (up to 50 invoices), PPh 21 add-on IDR 250,000/mo (1–10 staff), min 3-month contract, final price without VAT. Neracia prepares drafts; client approves, signs, submits and creates billing independently. Neracia does not act as tax proxy. Start with a Free 10-Invoice Check with zero commitment.

🎁 Free 10-Invoice Sample Check

Send us a sample of 10 sales transactions or invoices. We prepare NPWP/NITKU validation worksheets, transaction code assignment, and invoice eligibility checks completely free with zero commitment.

Claim Free 10-Invoice Check via WhatsApp Send Sample via Email
WhatsApp +62 813-8223-7380 Email [email protected] Open Contact Form ↗