Six Reasons for Tax Overpayment Refunds on Coretax

The Directorate General of Taxes (DGT) issued Minister of Finance Regulation No 81/2024 on 13 December 2025 to revise the restitution of tax overpayments that should not have been owed (PPYSTT). The regulation is implemented through the Coretax online portal.

Under Article 17 paragraph 2 of the General Provisions and Tax Procedures Law, PPYSTT refunds are processed via research rather than audit. Coretax offers a Tax Restitution Form under the Payments menu, allowing electronic submissions. The form presents six selectable reasons, covering UMKM with turnover up to IDR 500 million, unused deposit balances, reporting‑related payments, tax returns, invoice‑related documents, and remaining overpayments.

Standardized reason options enable taxpayers to file refund requests more quickly and transparently. The measure is expected to accelerate fund returns, especially for small and medium‑size enterprises.