NeraciaFINANCE & BUSINESS OPERATIONS
ENID

CASE STUDY & MONTHLY SAMPLE DELIVERABLES · FICTITIOUS DATA

Draft Invoicing & Monthly VAT Return:
Wholesale Distributor Case Study (25 Invoices/Mo).

See an authentic simulation of what business owners receive every month from Neracia: 25 draft Coretax e-Faktur records, 3-way input VAT reconciliation sheets, Form 1111 computation workpapers, 5-point quality control logs, and owner action plans before DJP statutory deadlines.

SIMULATION SCENARIO (FICTITIOUS SAMPLE DATA)

Fictional Entity Profile:
Synthetic Distribution Ltd (Wholesale Food & Packaging Distributor)
Monthly Transaction Volume:
25 Output Invoices / month (Tier A: up to 30 invoices)
Service Package Fee:
IDR 500,000 / month (min. 3 months, final without VAT)
Role & Legal Boundary:
Non-Proxy Administrative Tax Drafter (PMK 44/2026)

Note: All entity names, dummy 16-digit tax IDs (0123456789012345, etc.), and transaction numbers on this page are simulation figures created solely to demonstrate Neracia’s monthly deliverables. They do not represent any real-world taxpayer.

WhatsApp Consultation: +62 813-8223-7380 Email Halo Neracia ([email protected]) Back to Sample Gallery

Notice of Role Boundaries: Non-Proxy Draft Only (PMK 44/2026 & KUP Law)

  • Neracia’s Role: Neracia acts as an independent administrative drafter / bookkeeper. We prepare clean computation workpapers and reconciliation schedules so business directors/internal staff save dozens of hours each month.
  • Zero-Password Protocol: Neracia NEVER requests your Coretax login password, digital certificate passphrase, or OTP codes. Your tax credentials remain 100% under your own direct control.
  • Full Director Control: Approval of output invoices by the 20th (PER-11/PJ/2025), payment billing code generation, and return submission by month-end (PMK 81/2024 / KUP Art. 15A) are executed directly by your authorized directors.

5 MONTHLY DELIVERABLES RECEIVED BY CLIENTS

Concrete deliverables business owners receive
across every monthly tax compliance cycle.

No ambiguous work. Every month, Neracia’s VAT package clients receive a structured document bundle containing the following 5 deliverables before statutory deadlines:

Deliverable 01: 25 Draft Output Invoices Register Ready for Coretax

Target Delivery: 18th

Compiled from client commercial sales invoices and delivery orders (DO). Formatted to match DJP Coretax import/data-entry specs. Includes verified 16-digit buyer tax IDs, tax base (DPP), and 11% VAT. Ready for owner review and approval ahead of the 20th statutory deadline under PER-11/PJ/2025.

Sample 25 Output Invoices Workpaper (Fictitious Dummy Data - October 2026 Tax Period)
No Date Customer Name (Fictitious) 16-Digit Tax ID / NITKU Tax Base (IDR) VAT 11% (IDR) Verification Status
01 PT Retail Pangan Sejahtera (Contoh) 0123456789012345 35.000.000 3.850.000 Verified Draft
02 CV Berkah Grosir Nusantara (Contoh) 0987654321098765 18.000.000 1.980.000 Verified Draft
03 PT Sinar Kemasan Maju (Contoh) 0234567890123456 52.000.000 5.720.000 Verified Draft
04 Toko Bahan Kue Mandiri (Contoh OP) 3171012345670001 12.000.000 1.320.000 Verified Draft
05 PT Sentosa Distribusi Utama (Contoh) 0345678901234567 45.000.000 4.950.000 Verified Draft
06–25 20 Other Routine Sales Records (Full Register) Verified 16-Digit IDs 258.000.000 28.380.000 Verified Draft
Total Scenario 25 Output Invoices (October 2026 Period) IDR 420,000,000 IDR 46,200,000 25 Ready for Approval

Deliverable 02: 3-Way Input VAT Reconciliation Sheet

Strict Audit Trail

Cross-checking across three evidence streams: Vendor Input Tax Invoices vs Delivery Receipts vs Bank Statements. Includes statutory sorting under Article 9 of VAT Law to distinguish creditable, non-creditable, and pending vendor input tax.

Sample Input VAT Reconciliation for 5 Fictitious Vendors (October 2026 Period)
Fictitious Vendor Transaction Type Tax Base (IDR) Input VAT (IDR) Credit Classification 3-Way Audit Note
PT Pabrik Kardus Kemasan (Contoh) Packaging Cartons & Tapes 150.000.000 16.500.000 Creditable Matches PO-101, DO #89, Bank Out 04/10
CV Armada Logistik Mandiri (Contoh) B2B Distribution Freight 80.000.000 8.800.000 Creditable Matches Haulage Agreement & Warehouse BAST
PT Plastik Poly Sejahtera (Contoh) Operational Shrink Wrap 80.000.000 8.800.000 Creditable Matches Vendor Invoice & Bank Transfer
Restoran Jamuan Mitra (Contoh) Director Entertainment Meal 20.000.000 2.200.000 Non-Creditable Art. 9(8) VAT Law (Non-direct operating expense)
CV Palet Gudang Contoh New Wooden Pallets Purchase 10.000.000 1.100.000 Pending Confirmation Awaiting vendor Coretax approval (deferrable)
Total Creditable Input VAT for Form 1111 IDR 310,000,000 IDR 34,100,000 IDR 2.2M non-credit + IDR 1.1M pending excluded

Deliverable 03: Form 1111 VAT Return Computation Workpaper

Form 1111 Master

Mathematical reconciliation determining Net VAT Payable. Includes explicit statutory tax account codes so directors generate DJP payment codes accurately without numerical or account misallocations.

Simulated Form 1111 Coretax Return - October 2026 Period
VAT Return Component Statutory Basis / Coretax Position Simulation Amount (IDR)
I. Total Taxable Supplies (Output Tax Base) 25 Verified Output Invoices 420.000.000
II. Output VAT Collected (11%) Arts. 7 & 13 VAT Law 46.200.000
III. Creditable Input VAT Art. 9(2) VAT Law (3 Audited Vendors) 34.100.000
IV. Net VAT Payable Output VAT (II) minus Input VAT (III) IDR 12,100,000
V. Prior-Period VAT Credit Carryforward No prior-period tax excess 0
VI. VAT Payable Before Filing Payable prior to return filing by month-end (PMK 81/2024) IDR 12,100,000

Self-Service Billing Code Creation Guide for Business Owner:

Tax Account Code (KAP): 411211 (Domestic VAT)  |  Deposit Type Code (KJS): 100 (Masa)  |  Tax Period & Year: 10 / 2026  |  Payment Amount: IDR 12,100,000

Deliverable 04: 5-Point Quality Control & Audit Checklist

Quality Control

Before handing deliverables to clients, Neracia tests every record against 5 deterministic control checkpoints to prevent Coretax platform rejections:

  1. 16-Digit Tax ID & NITKU Syntax Test: All counterparty IDs are verified against 16-digit standards (individual NIK or corporate DJP ID) to eliminate schema validation rejections.
  2. 11% VAT Rate & Rounding Consistency Test: VAT calculations are reconciled to exact whole-rupiah figures to prevent penny-rounding mismatches with Coretax.
  3. Article 9 VAT Creditability Filter: Input VAT is evaluated for direct operational relevance; non-business or unlisted entertainment expenses are isolated into non-creditable buckets.
  4. Sales Turnover vs Bank Ledger Reconciliation: Total output tax base across the 25 invoices (IDR 420M) is cross-referenced with operational bank ledger inflows to ensure zero omitted transactions.
  5. Critical Deadlines Discipline Tracking: Milestones are scheduled strictly so drafts arrive on the 18th, granting business owners a safe 2-day margin before the 20th approval deadline under PER-11/PJ/2025.

Deliverable 05: Client Action Plan (Director Execution Guide)

Owner Execution

Business owners receive a crisp 4-step action guide to execute final compliance independently without ever sharing passwords or digital certificates:

Step 1: Direct Coretax Login

Open your browser, access DJP Coretax using your 16-digit tax ID and your private password.

Step 2: Approve e-Faktur (by 20th)

Match Neracia’s register in Coretax e-Faktur, then approve the 25 invoices before the 20th (PER-11/PJ/2025).

Step 3: Pay Billing IDR 12.1M

Generate billing (KAP 411211, KJS 100) for IDR 12.1M, pay via bank, and keep the receipt NTPN code.

Step 4: Sign & Submit Return

Enter NTPN in Coretax Form 1111, sign with your private digital passphrase, submit before month-end, and archive BPE.

MONTHLY OPERATING CADENCE · STRICT TIMELINE

Monthly VAT administration timeline
from the 1st day to month-end statutory filing.

A steady operating cadence safeguards your business from late invoice issuance penalties (PER-11/PJ/2025) and late return filing fees (KUP Law Art. 7 / PMK 81/2024):

Neracia’s 6-Stage Monthly VAT Administration Workflow
Day Range Work Stage Neracia’s Activities Client / Owner Responsibilities
Days 1 – 5 Stage 1: Document Intake Opens intake checklist, validates completeness of commercial invoices and bank statements. Uploads sales invoice records, vendor input tax files, and bank statements to secure workspace.
Days 6 – 12 Stage 2: Drafting & 3-Way Audit Compiles 25 draft output invoices, validates 16-digit tax IDs, and executes 3-way input reconciliation. Answers minor clarification prompts on WhatsApp if any vendor invoice copy is illegible.
Days 13 – 18 Stage 3: Deliverables Delivery Delivers complete 5-item bundle: e-Faktur register, reconciliation, Form 1111 workpaper, QA log, and action plan. Receives files, performs internal review, and checks output/input VAT numbers.
By 20th Deadline Stage 4: e-Faktur Approval Stands by to guide client on Coretax interface navigation if needed. Mandatory: Login to Coretax and approve 25 output invoices before statutory deadline (PER-11/PJ/2025).
Days 21 – 26 Stage 5: Billing Code & Workpaper Finalization Updates final Form 1111 return based on approved invoices and compiles billing details for IDR 12.1M. Generates DJP billing code (KAP 411211, KJS 100) and pays via commercial bank / mobile banking.
Days 27 – Month End Stage 6: Return Submission Confirms formal Electronic Filing Receipt (BPE) is securely archived in client’s annual repository. Inputs NTPN, signs with private digital passphrase, submits Coretax return, downloads BPE (PMK 81/2024).

CLIENT INTAKE DOCUMENT CHECKLIST

Documents business owners prepare
on days 1–5 at the start of each month.

To ensure drafts and reconciliation sheets are completed by the 18th, clients simply upload their routine records without complex formatting requirements:

SALES DOCUMENTS

Commercial Sales Invoice Records

  • Sales invoice register or POS exports for the month (Excel, CSV, or PDF).
  • Delivery orders (DO) or proof of goods handover.
  • Buyer master data: Legal name, 16-digit tax ID or national ID (NIK), and registered address.

PURCHASE DOCUMENTS

Vendor Input Tax Invoices & Receipts

  • PDF or XML Input Tax Invoices issued by suppliers/vendors.
  • Purchase Orders (PO) or supply contracts for relevant goods/services.
  • Warehouse goods receipt notes or service acceptance minutes (BAST).

CASH FLOW & PRIOR RETURNS

Bank Statements & Prior Period BPE

  • Full month operational bank statements (PDF and CSV exports if available).
  • Electronic Filing Receipt (BPE) and VAT return from the previous period (for tax credit checks).
  • Tax assessment notices or refund/compensation letters if carryforwards apply.

NERACIA OFFICIAL PRICING TRANSPARENCY

Fixed, final, and contractually agreed fees
with zero hidden costs or percentage commissions.

Neracia’s draft-only VAT compliance pricing follows our strictly published statutory fee schedule:

Neracia Coretax VAT Drafting Packages (Final Without VAT)
Service Package Transaction Volume Monthly Fee Contract Terms Case Study Scenario Match
Tier A VAT Package (Draft-Only) Up to 30 Invoices / month IDR 500,000 / mo Min. 3-month contract, final without VAT Matches This Study (25 Invoices)
Tier B VAT Package (Draft-Only) Up to 50 Invoices / month IDR 750,000 / mo Min. 3-month contract, final without VAT For higher volume distributors
Employee PPh 21 Add-on 1 to 10 Employees / Staff IDR 250,000 / mo Monthly add-on, synced with VAT cycle e-Bupot 21 Coretax withholding slip formats

INTEGRATION WITH SAMPLE GALLERY & GUIDES

Explore other financial sample outputs
and learn MSME tax regulatory guides.

This VAT draft case study is part of Neracia’s open output gallery ecosystem. Inspect other bookkeeping deliverables and official compliance guides:

GENERAL SAMPLE GALLERY

Financial Statements: P&L, Balance Sheet & Cashflow

Inspect sample monthly financial outputs, daily bank reconciliation records, product profitability sheets, and general ledgers provided to Neracia clients.

Open Sample Gallery

FREE GUIDES & TEMPLATES

VAT Reconciliation Template & Monthly Checklist

Download free VAT reconciliation spreadsheets and explore step-by-step Coretax monthly administration checklists from day 1 to month-end.

Download Reconciliation Template

PKP THRESHOLD GUIDE

When SMEs Must Register as PKP (IDR 4.8B Cap)

Explore small business turnover limits under PMK 197/2013 and PMK 81/2024, post-registration duties, and voluntary PKP registration options.

Read PKP Threshold Guide

NERACIA POSITIONING · DONE BY PEOPLE, NOT SOFTWARE

Not accounting software you have to fill in yourself.
Done directly by a human operator.

Many business owners already subscribe to accounting software or use spreadsheet templates, yet their reports still fall behind because no one has time to check receipts and reconcile bank statements. Neracia is a human-delivered service—not a self-service app.

Why business owners choose a human-operated service over a software subscription alone
Work Aspect Self-Service Accounting Software (App Only) Neracia (Human-Operated + Recorded Self-Check)
Who does the work each month?You or your internal staff must spend time entering transactions, selecting chart-of-account codes, and matching bank statements inside the app yourself.Carried out directly by a person (Neracia’s human operator). You supply bank statements and transaction documents; we organize, reconcile and prepare the reports.
When documents are missing or bank balances differSoftware simply adds up whatever was typed. If entries are duplicated, misclassified or missing evidence, charts still render as if everything were accurate.A human operator checks supporting evidence line by line (recorded self-check), isolates unclear items into an open-action register, and reviews them with your contact.
Readiness for new tax rules (PP 20/2026 & Coretax VAT)Software only provides form fields; you still have to interpret regulations yourself to check 0.5% Final Tax eligibility or Coretax invoice codes.We prepare workpapers referenced to official rules (PP 20/2026, PMK 81/2024), track the 20th-of-month e-Faktur deadline, and organize review-ready materials for your authorization.
Relationship with tools you already useRequires migrating into a specific app and paying recurring subscription fees even during busy months when nobody has time to input data.No forced software migration. We can work from CSV/Excel exports of your existing tool or raw source documents, and hand over complete files that you own.

What about local tools and AI at Neracia?

We use deterministic calculations for numerical accuracy and use AI only in a limited way to help structure explanations—always with human review before handover, and without uploading confidential client documents to public AI services.

Read data privacy & human-reviewed AI rules Tell us the task you want handled

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.

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 eligibility

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&A

MSME 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 deadlines

Onboarding Document Checklist

6 document categories provided by clients and a 4-step secure Drafter workflow in Coretax with zero password sharing.

Review document checklist

Monthly 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 checklist

Coretax VAT Reconciliation Template

14-column 3-way workpaper (Output vs Input vs Bank), synthetic sample data, and free static CSV download.

Open template & CSV

MSME 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-on

When 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 rules

MSME 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 glossary

Service 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 fees
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VAT Case Study & Sample Output

Monthly deliverable simulation for a fictional distributor (25 invoices/mo): output register, 3-way matching, Coretax computation, timeline & checklist.

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Free 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 check

OFFICIAL STATUTORY BASIS AS OF 26 OCTOBER 2026

Official statutory references for VAT case study
(pajak.go.id, peraturan.go.id, jdih.kemenkeu.go.id).

All workflows and deadlines in this case study adhere strictly to active tax legislation as of 26 October 2026. For formal dispute rulings or binding interpretations: check DJP (pajak.go.id).

Official Indonesian Statutory References for VAT Case Study
Official Regulation Verified Rule Applied in Case Study Official Link Verification Date
PER-11/PJ/2025 Pasal 18 Statutory deadline for output e-Faktur approval in Coretax: no later than the 20th of the following month. pajak.go.id ↗
PMK Nomor 81 Tahun 2024 Monthly VAT return filing provisions and DJP Coretax modernization procedures. jdih.kemenkeu.go.id ↗
PMK Nomor 44 Tahun 2026 Statutory limits on certified tax attorneys and legality of independent non-proxy administrative drafters. jdih.kemenkeu.go.id ↗
UU PPN stdd UU HPP Pasal 9 & 15A Input VAT creditability criteria and statutory month-end deadline for Net VAT payment & return filing. peraturan.go.id ↗

CLEAR DELIVERABLES · ORDERLY COMPLIANCE · NON-PROXY

Prepare your invoicing & VAT return administration
with transparent, timely monthly deliverables.

Primary offer: Coretax e-Faktur & Monthly VAT Return draft package: Tier A IDR 500k/mo (up to 30 invoices), Tier B IDR 750k/mo (up to 50 invoices), PPh 21 add-on IDR 250k/mo (1–10 staff), 3-month min, final price without VAT. Take advantage of our zero-fee Free 10-Invoice Check upfront.

STARTING TRIAL · ZERO RISK

Free 10-Invoice Check (Zero-Risk Trial Audit)

Send 10 sample invoices to verify 16-digit NPWP/NITKU and Coretax codes with zero upfront fee and no DJP account access.

Claim 10 Invoices via WhatsApp ↗ Claim via Email ↗
WhatsApp: +62 813-8223-7380 Email: [email protected] Inquiry Form