Interest Compensation for US‑Dollar Bookkeeping Paid in Rupiah

JAKARTA, 29 November 2025 – Under the General Provisions and Tax Procedures Law (UU KUP) and Finance Ministry Regulation No 81/2024, taxpayers authorized to keep books in English and in US dollars are entitled to interest compensation. The compensation is paid in the local currency, rupiah.

The interest amount is calculated using the tax exchange rate set by the Finance Minister at the time the Tax Overpayment Determination Letter (SKPLB) or other related tax decisions are issued. The entitlement arises in five situations, such as delayed tax refunds, delayed SKPLB issuance, and tax correction decisions that create an overpayment.

This rule gives certainty to taxpayers using US‑dollar bookkeeping, as rupiah‑denominated payments avoid exchange‑rate risk and simplify reporting. It also aligns with the monthly interest‑rate tariffs announced by the Finance Minister.