Build SPT Masa PPN (Formulir 1111)
Skill: Convert a period's VAT data into the SPT Masa PPN 1111 return filed via DJP / Coretax
Region: Indonesia (Indonesia) Category: Tax — Pajak Pertambahan Nilai (VAT) Does: Takes a PKP's monthly output and input VAT and maps it onto the SPT Masa PPN (formulir 1111) — faktur keluaran (PPN keluaran) and faktur masukan (PPN masukan) — filed via DJP / Coretax DJP. System: e-Faktur / Coretax DJP — SPT Masa PPN 1111
The SPT Masa PPN 1111 consolidates the period's e-Faktur output and input documents; in e-Faktur/Coretax it is largely prepopulated from the recorded fakturs rather than keyed by hand. It is filed monthly, due by the end of the following month. With Coretax DJP the form layout and induk/lampiran handling changed — confirm the active version before generating files.
When this applies
- You are a PKP and must report output and input VAT for each masa pajak (month).
- The return nets PPN keluaran (from faktur keluaran issued) against creditable PPN masukan (from valid faktur masukan received), producing kurang/lebih bayar (payable / overpaid).
Input data required
| Group | Fields |
|---|---|
| PKP | name, NPWP (16-digit), NITKU, masa & tahun pajak |
| Penyerahan (output) | deliveries: terutang PPN, dengan fasilitas, tidak terutang; per-faktur DPP & PPN |
| PPN keluaran | output VAT from faktur keluaran (incl. kode 07/08 facilities) |
| Perolehan (input) | faktur masukan, import PIB, retur |
| PPN masukan | creditable input VAT (pajak masukan yang dapat dikreditkan) |
| Settlement | PPN kurang/(lebih) bayar; compensated (dikompensasikan) or refund |
Form structure (1111)
| Part | Reports |
|---|---|
| Lampiran AB | recap of penyerahan and perolehan |
| A1 / A2 | export deliveries / domestic deliveries with faktur keluaran |
| B1 / B2 / B3 | import & domestic acquisitions with creditable / non-creditable faktur masukan |
| Induk 1111 | totals: PPN keluaran, PPN masukan, kurang/lebih bayar (PPN yang harus disetor) |
Calculation rules
- PPN keluaran = sum of PPN on faktur keluaran for the masa (effective rate via the 11/12 DPP base under the current mechanism — see the e-Faktur skill).
- PPN masukan dapat dikreditkan = sum of creditable input VAT on valid faktur masukan; input VAT on non-business/blocked items is not creditable.
- PPN kurang/(lebih) bayar = PPN keluaran − PPN masukan dapat dikreditkan.
- Positive → PPN harus disetor (pay by the 15th-area deadline before reporting; confirm current due dates).
- Negative → lebih bayar, either dikompensasikan to the next masa or claimed as restitusi (refund).
- Late faktur masukan may be credited within the window allowed (generally up to 3 months) if not yet expensed.
Worked example (one month, outline)
SPT Masa PPN 1111 — Masa 05 / 2026
PKP: PT Sumber Makmur, NPWP 0012345678901000
Penyerahan terutang PPN (faktur keluaran):
Total DPP = 500.000.000
PPN keluaran = 55.000.000 ; effective 11% (12% × 11/12 DPP base)
Perolehan (faktur masukan dapat dikreditkan):
Total DPP = 300.000.000
PPN masukan = 33.000.000
Induk 1111:
PPN keluaran 55.000.000
PPN masukan dikreditkan (-33.000.000)
PPN kurang bayar (disetor) 22.000.000
Prepopulated and filed through e-Faktur / Coretax DJP; the kurang bayar is paid (kode billing / SSP) before the SPT is reported.
Validation checklist
- Correct masa & tahun pajak; filer is a registered PKP (16-digit NPWP, NITKU)
- All faktur keluaran (incl. kode 07/08 facilities and replacements) captured in A1/A2
- Faktur masukan classified creditable (B2) vs non-creditable (B3); only valid, approved fakturs credited
- PPN keluaran uses the current rate mechanism; per-faktur DPP/PPN reconcile to the recaps
- Kurang/(lebih) bayar = PPN keluaran − PPN masukan dikreditkan
- Lebih bayar correctly marked dikompensasikan or restitusi
- Payment (kode billing) settled and SPT reported by the end of the following month
- Built per the current SPT Masa PPN 1111 layout in e-Faktur / Coretax DJP
Last updated: 2026-06-04 — confirm the active schema version, field codes, and DJP/Coretax requirements against the current Direktorat Jenderal Pajak specifications before use.