Oil and Gas and Non-Oil and Gas Income Tax Restitution Soars in 2025, Reaching IDR 105.83 Trillion

Jakarta, CNBC Indonesia - The return of excess tax payments, or restitution, for income tax (PPh) in the oil and gas (migas) and non-oil and gas sectors has grown rapidly in 2025.

The Directorate General of Taxes (DJP) recorded that oil and gas income tax restitution reached IDR 789.51 billion in 2025, a leap of IDR 786.8 billion from the 2024 figure, or a surge of 29,104%.

Meanwhile, the restitution value for non-oil and gas income tax reached IDR 105.04 trillion, also soaring 76% from 2024.

Finance Minister Purbaya Yudhi Sadewa previously stated that the value of tax restitution for coal entrepreneurs reached up to IDR 25 trillion throughout last year.

“Last year, the year before, I paid VAT (value added tax) restitution from coal of around IDR 25 trillion in the negative,” he told the media when met at the Juanda Building, Jakarta, as quoted on Wednesday (29/7/2026).

As a result of paying this restitution, Purbaya said it caused the government to lose money.

“That was my big loss last year. Not my loss, the government’s,” he revealed.

Therefore, as one of the efforts to compensate for the large tax restitution to coal entrepreneurs, Purbaya said the government will seek to finalise the regulation on the implementation of coal export duties.

The coal export duty is said by Purbaya to be a driver of state revenue. In addition, the Government, through the Ministry of Finance (Kemenkeu), announced procedures for the preliminary return of excess tax payments to tighten tax restitution.

This is stipulated through Minister of Finance Regulation Number 28 of 2026. This regulation can bring fresh air to the business world and taxpayers throughout Indonesia.

“That to improve accuracy and provide more legal certainty in the exercise of rights and fulfilment of tax obligations, it is necessary to adjust the provisions regarding the procedures for the preliminary return of excess tax payments,” the regulation states.

One of the main policies in the PMK is contained in Article 9, which slashes the maximum limit for accelerated restitution for certain taxable entrepreneurs (PKP) to IDR 1 billion, from the previous IDR 5 billion in PMK 209/2021.