Indonesia

Ekwo is free, open source accounting software. Its Indonesia pack carries the chart of accounts (Bagan akun umum Indonesia, 116 accounts), 3 tax rates in IDR, the periodic return (Surat Pemberitahuan Masa Pajak Pertambahan Nilai (SPT Masa PPN) - Formulir 1111, 10 boxes), and the financial statements (Laporan Posisi Keuangan, Laporan Laba Rugi). Last checked on 2026-09-25 against 11 texts of law and official sources.

Country code: ID
Currency: IDR
Pack version: 0.2.0
Last checked: 2026-09-25

Set up Ekwo for Indonesia The pack, file by file

What the pack carries

Charts of accountsWhat a company installs, and who each chart is published for.: default (default) — 116 accounts, for companies
TaxesHow many the pack carries, at which distinct rates, and which treatments it can express.: 7 taxes at rates of 0, 11, 12
domestic, exempt, export, foreign_services_received, import
Periodic declarationThe form the accounts are read into, the cadences it is filed on, and how many boxes it has.: ID-SPT-MASA-PPN — 10 boxes, filed month
When it is dueA rule of the country, not a date. A pack that cannot state its rule states nothing.: the last day of the month after the period
The file it is deposited asThe brick of packages/formats that writes it, where one exists.: filed by hand on the administration’s portal
Electronic invoicingThe profile the country imposes, the day it starts, and the text that imposes it.: no profile declared
Where the tax balance landsThe accounts a filed declaration settles to, by role.: payable 2110
receivable 1150
Bank statementsThe formats this country’s banks send, and whether anything here reads them.: no format named
Payment filesThe formats the country’s banks accept for an outgoing payment.: no format named
Financial statementsThe schemes the chart reports on, and the taxonomy their keys are written against.: ID-LK-BS — 15 lines
ID-LK-LR — 10 lines
Who has read itA pack is reviewed when a named professional has read it against the law, and never before.: community no named reviewer
11 sources cited
Last checked against the lawThe most recent day somebody opened one of the texts the pack was built from.: 2026-09-25
Pack versionWhat this pack calls itself, the day it says its transcription is true, and the languages it publishes.: 0.2.0 — published 2026-10-23
id

Free, and operated

Where the open core stops.

The line is operational, not functional. Everything that keeps working on its own is open core; what needs credentials, a certificate or a channel somebody keeps running is the hosted edition.

ID-SPT-MASA-PPNdeclaration

Free, for everComputed from the ledger, frozen box by box, filed by hand on the administration’s portal, and what it owes is carried to 2110. The deposit number and the administration’s own words come back into your own database.

OperatedTransmission: the credentials, the certificate and a channel somebody keeps running. The return stays yours.

What it was built from

11 sources — the law this pack was read against

Undang-Undang Nomor 42 Tahun 2009 tentang Perubahan Ketiga atas Undang-Undang Nomor 8 Tahun 1983 tentang Pajak Pertambahan Nilai Barang dan Jasa dan Pajak Penjualan atas Barang Mewah
Badan Pemeriksa Keuangan Republik Indonesia — JDIH BPK · law · read 2026-09-25
Undang-Undang Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan, Bab IV — Pajak Pertambahan Nilai, mengubah Undang-Undang Nomor 8 Tahun 1983 (Pasal 7, 9, 4A, 16B dan lain-lain)
Sekretariat Negara — JDIH BPK · law · read 2026-09-25
Undang-Undang Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan, sebagaimana diubah terakhir dengan Undang-Undang Nomor 7 Tahun 2021, Pasal 3 ayat (3) huruf b — batas waktu penyampaian Surat Pemberitahuan Masa
Badan Pemeriksa Keuangan Republik Indonesia — JDIH BPK · law · read 2026-09-25
Peraturan Menteri Keuangan Nomor 131 Tahun 2024 tentang Perlakuan Pajak Pertambahan Nilai atas Impor Barang Kena Pajak, Penyerahan Barang Kena Pajak, Penyerahan Jasa Kena Pajak, Pemanfaatan Barang Kena Pajak Tidak Berwujud dari Luar Daerah Pabean di Dalam Daerah Pabean, dan Pemanfaatan Jasa Kena Pajak dari Luar Daerah Pabean di Dalam Daerah Pabean
Kementerian Keuangan — JDIH Kemenkeu · regulation · read 2026-09-25
Peraturan Pemerintah Nomor 49 Tahun 2022 tentang Pajak Pertambahan Nilai Dibebaskan dan Pajak Pertambahan Nilai atau Pajak Pertambahan Nilai dan Pajak Penjualan atas Barang Mewah Tidak Dipungut atas Impor dan/atau Penyerahan Barang Kena Pajak Tertentu dan/atau Penyerahan Jasa Kena Pajak Tertentu dan/atau Pemanfaatan Jasa Kena Pajak Tertentu dari Luar Daerah Pabean
Sekretariat Negara — JDIH BPK · regulation · read 2026-09-25
Peraturan Menteri Keuangan Nomor 197/PMK.03/2013 tentang Perubahan atas Peraturan Menteri Keuangan Nomor 68/PMK.03/2010 tentang Batasan Pengusaha Kecil Pajak Pertambahan Nilai
Kementerian Keuangan — JDIH BPK · regulation · read 2026-09-25
Peraturan Menteri Keuangan Nomor 81 Tahun 2024 tentang Ketentuan Perpajakan dalam Rangka Pelaksanaan Sistem Inti Administrasi Perpajakan (Coretax)
Kementerian Keuangan — JDIH Nasional · regulation · read 2026-09-25
Peraturan Direktur Jenderal Pajak Nomor PER-11/PJ/2025 tentang Ketentuan Pelaporan Pajak Penghasilan, Pajak Pertambahan Nilai, Pajak Penjualan atas Barang Mewah, dan Bea Meterai dalam Rangka Pelaksanaan Sistem Inti Administrasi Perpajakan — Pasal 44, batas unggah Faktur Pajak
Direktorat Jenderal Pajak · regulation · read 2026-09-25
Formulir 1111 — Surat Pemberitahuan Masa Pajak Pertambahan Nilai (SPT Masa PPN), lampiran Peraturan Direktur Jenderal Pajak Nomor PER-29/PJ/2015
Direktorat Jenderal Pajak · form · read 2026-09-25
Coretax DJP — sistem inti administrasi perpajakan: pembuatan Faktur Pajak elektronik dan pelaporan SPT Masa PPN
Direktorat Jenderal Pajak · portal · read 2026-09-25
Kerangka Standar Pelaporan Keuangan Indonesia dan PSAK 201 (dahulu PSAK 1) — Penyajian Laporan Keuangan; SAK EMKM — Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah
Dewan Standar Akuntansi Keuangan — Ikatan Akuntan Indonesia · standard · read 2026-09-25

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