Kamus istilah yang dipakai di seluruh dokumentasi: terminologi pajak Indonesia, kode varian e-Bupot, kode jenis SPT, regulasi yang dirujuk, dan istilah teknis protokol.
Indonesian-language terms are kept in their original form (they are the legal names used by DJP and in regulations); English explanations follow. Acronyms are listed under their abbreviated form.
11.1 Indonesian tax terminology
| Term | Expansion / explanation |
|---|---|
| BPE | Bukti Penerimaan Elektronik. The electronic receipt DJP issues confirming an SPT has been accepted. Contains NTTE and NoBPS. |
| BUMN | Badan Usaha Milik Negara. Indonesian state-owned enterprise. Pegadaian, BRI, Pertamina, etc. |
| Bukti Potong | Withholding-tax receipt issued by a withholding agent. Sipajak's e-Bupot module covers all eight DJP variants — see Section 7. |
| Coretax | DJP's modernised core tax-administration system. Replaces several legacy platforms (e-Faktur, e-Bupot, e-Filing) with a unified backend. PJAPs integrate via H2H. |
| CTAS | Coretax Application Services. The DJP service layer Sipajak proxies for VSWP, e-Faktur, e-Bupot, and SPT operations. |
| DJP | Direktorat Jenderal Pajak. The Indonesian tax authority — the regulator for all tax compliance work performed via Sipajak. |
| Dokumen Dipersamakan | Equivalent document. A document treated by DJP as functionally equivalent to a Faktur Pajak (e.g. customs declarations, utility bills). Covered by the Dokumen Keluaran (DK) and Dokumen Masukan flows in Section 6. |
| Dokumen Digunggung | Aggregated equivalent document. Used for low-value or retail transactions where individual Faktur Pajak issuance is impractical. |
| DPP | Dasar Pengenaan Pajak. The base amount on which a tax is calculated. |
| DPP Nilai Lain | DPP "Other Value". A reduced base used under PMK 131/2024 — equal to 11/12 of the contractual price; produces an effective 11% rate when the nominal rate is 12%. |
| Faktur Pajak | VAT invoice. The output of the e-Faktur module. Two sides: Pajak Keluaran (PK, sales) and Pajak Masukan (PM, purchases). |
| H2H | Host-to-Host. System-to-system integration between Sipajak (as a PJAP) and DJP Coretax. |
| KAP | Kode Akun Pajak. Tax-account code identifying which tax type a payment applies to. Used in e-Billing and e-Bupot. |
| KJS | Kode Jenis Setoran. Deposit-type code specifying the sub-purpose of a payment under a given KAP. |
| MasaPajak | Tax period (month). 2-digit "01"–"12" in most modules; 4-character "MMmm" range in SPT. |
| NIK | Nomor Induk Kependudukan. 16-digit Indonesian national identity number. Following NPWP–NIK harmonisation it can also be used as a taxpayer identifier. |
| NoBPS | Nomor Bukti Penerimaan SPT. The receipt number on a BPE — uniquely identifies an accepted SPT submission. |
| nomorFaktur | DJP-allocated 17-digit invoice serial. Drawn from the organisation's NSFP pool on each create. Returned in the e-Faktur create response. |
| NPWP | Nomor Pokok Wajib Pajak. The Indonesian taxpayer identifier — 15 digits in legacy form, 16 digits following harmonisation. Note: a third form, the 22-character TKU id, extends NPWP with a 6-digit branch suffix. |
| NSFP | Nomor Seri Faktur Pajak. The pool of invoice serial numbers DJP allocates to an organisation. Sipajak draws from this pool server-side on each create-faktur-pk call. |
| NTPN | Nomor Tanda Penerimaan Negara. The receipt number issued by the state when a tax payment clears. Used to confirm e-Billing payments. |
| NTTE | Nomor Tanda Terima Elektronik. The electronic acknowledgement number on a BPE. Issued synchronously by submit-spt; precedes the final BPE. |
| Pajak Keluaran (PK) | Output VAT. The Faktur Pajak side issued by a seller to a buyer. e-Faktur Section 6.4. |
| Pajak Masukan (PM) | Input VAT. The Faktur Pajak side received by a buyer from a seller. Claimed via prepopulate, not created. e-Faktur Section 6.6. |
| Pembetulan | SPT correction. A revised SPT with rev_no ≥ 1 superseding a previously filed SPT. Section 8. |
| Pemotong | Withholding agent. The party that withholds tax on behalf of DJP — e.g. an employer withholding PPh 21, or a buyer withholding PPh 23. |
| Pemungut | Collection agent. The party that collects tax for DJP — typically WAPU-designated entities such as BUMN. |
| Pengganti | Replacement Faktur Pajak. A corrected invoice that supersedes a previously issued one. See e-Faktur Section 6.4.3. |
| PJAP | Penyedia Jasa Aplikasi Perpajakan. DJP-licensed tax-application service provider. Sipajak's regulatory status under PER-10/PJ/2020. |
| PPh | Pajak Penghasilan. Income tax. Covered by e-Bupot — PPh 21 (employment), 22 (collection by certain importers), 23 (services/rent domestic), 26 (non-resident), 4(2) (final), 15 (specific sectors). |
| PPN | Pajak Pertambahan Nilai. Value-Added Tax (VAT). Covered by e-Faktur. |
| PPnBM | Pajak Penjualan atas Barang Mewah. Sales tax on luxury goods. Reported alongside PPN on Faktur Pajak. |
| PTKP | Penghasilan Tidak Kena Pajak. The non-taxable income threshold for individual PPh 21 calculation. Status codes: TK/0 (single, no dependants), K/0 (married, no dependants), K/1, K/2, K/3. |
| Retur | Return. A reversal of a previously issued Faktur Pajak or Bupot. |
| SPT | Surat Pemberitahuan. A tax return. Sipajak covers SPT Masa (monthly) variants — see Section 8 for the four JnsSpt values. |
| SSP | Surat Setoran Pajak. Tax deposit slip. The mechanism for paying tax owed; tracked in e-Billing via idBilling and NTPN. |
| TKU | Tempat Kegiatan Usaha id. 22-character composite of NPWP-16 plus a 6-digit branch suffix. Used to identify the operating location of a multi-branch taxpayer. |
| WAPU | Wajib Pungut. Designated PPN collection agent — typically BUMN. WAPU status affects SPT Masa PPN reporting (Section 8) — adds a Pemungut PPN lampiran. |
| WP | Wajib Pajak. Taxpayer. Subject to tax under Indonesian regulation. |
11.2 e-Bupot variant codes
| Code | Expansion / coverage |
|---|---|
BPPU | Bupot Unifikasi — Pemotong/Pemungut. PPh 22, 23, 4(2), 15. fgJnsBupot = "BPU". |
BPMP | Bupot Pegawai Tidak Tetap / Bukan Pegawai. PPh 21 for non-employees. fgJnsBupot = "A0". Also known as A0. |
BP21 | Bupot PPh 21 — monthly employee withholding (final or non-final). fgJnsBupot = "21". |
BPNR | Bupot PPh 26 — Non-Resident. Withholding on payments to foreign-resident counterparties. Dedicated bpnr-26 endpoint family. |
BPCY | Bupot Cumulative Payment. SPT-correction line items. Dedicated cumulative-payment endpoint family. |
BPSP | Bupot Self-Payment. Direct SSP deposit line items. Dedicated self-payment endpoint family. |
BPA1 | Bupot Tahunan A1. Year-end PPh 21 summary for private-sector employees. |
BPA2 | Bupot Tahunan A2. Year-end PPh 21 summary for government employees. |
11.3 SPT type codes (JnsSpt)
| Code | Expansion |
|---|---|
VAT_VATR | SPT Masa PPN. Monthly VAT return covering Faktur Keluaran, Faktur Masukan, and (for WAPU entities) Pemungut PPN lampiran. |
ICT_WITR | SPT Masa PPh Pemotongan/Pemungutan — broader variant. Aggregates the Bupot Unifikasi family (BPPU/BPMP/BP21 etc.). |
ICT_WTR | SPT Masa PPh Withholding — narrower variant. Used in scenarios where only specific withholding categories apply. |
ICT_RCITR | SPT Tahunan PPh Badan. Annual corporate income-tax return. Covers a full fiscal year (MasaPajak typically 0112). |
11.4 Regulations referenced
| Regulation | Scope |
|---|---|
| PER-10/PJ/2020 | DJP regulation defining the PJAP licensing scheme. Sipajak's operational basis. |
| UU KUP No. 28/2007 | General provisions and procedures for taxation. Article 28 paragraph 11 mandates 10-year retention of tax documents. |
| UU PDP No. 27/2022 | Personal Data Protection Act. Applies to PII handling — affects fields marked sensitive throughout the API. |
| PMK 131/2024 | Minister of Finance regulation establishing the PPN 12% nominal / 11% effective rate via the DPP Nilai Lain (11/12) mechanism. Reflected in e-Faktur Section 6.2.2. |
| PER-06/PJ/2024 | Bupot Unifikasi simplification — consolidates several PPh categories into the unified Bupot format. Underpins e-Bupot's BPPU variant. |
| PER-09/PJ/2024 | Year-end PPh 21 reporting format A1 and A2. |
| KEP-09/PJ/2025 | Coretax implementation reference — establishes TaxReturn as the SPT entry point. |
11.5 Technical and protocol terms
| Term | Explanation |
|---|---|
| Basic Auth | HTTP Basic Authentication — the credential scheme Sipajak's gateway accepts on the Authorization header. Section 2. |
| Bearer token | Token-based authentication scheme. Sipajak's public API uses Basic Auth, not Bearer — note the difference if migrating from a token-based gateway. |
| DDMMYYYY | Date format used in request bodies across e-Faktur and e-Bupot. Eight characters, no separator. Example: 11052026 means 11 May 2026. |
| fgJnsBupot | e-Bupot discriminator field. "BPU" / "A0" / "21" on the bpu-a0-21 family; "A1" / "A2" on the a1-a2 family; "BPNR26" on verify-document for BPNR. |
| H2H credential | The authentication material Sipajak uses on its DJP-facing connection. Distinct from the Basic Auth credential a client uses on Sipajak's public API. |
| idBilling | DJP-issued billing identifier. Returned by e-Billing create-billing; identifies a payment due. |
| idBupot | DJP-issued UUID identifying a bupot. Returned in the create response and required on update / cancel / verify-document. |
| idFaktur | Sipajak-side UUID for a Faktur Pajak. Distinct from nomorFaktur (DJP-issued). |
| Idempotency | Property of an operation that produces the same result regardless of how many times it is invoked. e-Billing's create-billing is idempotent on the request-shape hash (Section 9). |
| MIME multipart/form-data | Content-Type used for file uploads. Required by VSWP bulk submission (CSV) and e-Faktur scan. |
| MMMMYYYY | e-Billing periode format. Concatenation of two-digit start month, two-digit end month, four-digit year. Example: 01012025 = January–January 2025. |
| noBupot | DJP-issued bupot serial number. Returned by create; required on update / cancel / verify-document. |
| passphrase | The plaintext credential used to unlock a DJP signing certificate. Required on every signed e-Faktur and e-Bupot operation. Sensitive — transmit only over TLS and never log. |
| PII | Personally Identifiable Information. Fields containing names, NPWP / NIK numbers, addresses, passport numbers, NIP/NRP, and similar are PII under UU PDP No. 27/2022. |
| Soft error | A business-level failure returned inside the response body rather than as an HTTP error code. e-Faktur, VSWP, and Organization return HTTP 200 with data.status = "0". e-Billing, SPT, and e-Bupot wrap soft errors as HTTP 400 BadRequestException. Section 3.2. |
| TLS | Transport Layer Security. The encryption layer protecting Sipajak's gateway. All endpoints require HTTPS; plain-HTTP requests are rejected at the load balancer. |
| traceId | Server-generated correlation identifier on e-Billing inquiry / create responses. Used internally by Sipajak to correlate proxy logs with DJP-side state. |