Activation and Implementation of e-PBK

The Directorate General of Taxes (DGT) has officially implemented online overbooking (e-PBk) nationwide. e-PBK is an application for submitting the overbooking request electronically as an alternative to submitting an application letter for the overbooking (PBK) by paper. Previously, PBk application could only be submitted by taxpayers through the DGT office, where payments were administered, by using a PBk application letter. PBk itself is a process of transferring tax revenue to be recorded in the appropriate tax revenue. The PBk process can be carried out in the event of an error in paying taxes by the taxpayer.

The taxpayer can use the e-PBK services by first activating the application, whereby the use of the e-PBk service can only be done if the taxpayer already has an account on www.pajak.go.id or DGT Online. The following are the steps to activate e-PBK services:

1. The taxpayer must log in via www.pajak.go.id or DGT Online.
2. Enter your National Identification Number (NIK)/Tax Identification Number (TIN), password, and security code (captcha).
3. Select the Profile menu, then click the “Feature Activation” menu, check the e-PBk box, and click “Change Service Features”.

After successful activation, please login again on the login page, then select the Services menu, and the e-PBk feature will appear on that page.

In the e-PBk feature, there are four main menus, namely:

1. Dashboards : Displays a brief profile of the Taxpayer and a list of applications that have been submitted by the taxpayer, both approved and rejected.
2. Application : Displays the Overbooking application submission form.
3. Monitoring : Monitor the follow-up of applications that have been successfully carried out.
4. Confirmation : Displays the details of the overbooking application.

Furthermore, taxpayer can submit e-PBk applications with the following steps:

1. Login first by using a taxpayer account on DGT Online.
2. Select the e-PBk service menu, then select the Request menu to make an overbooking request.
3. The taxpayer records the overbooking application in accordance with the filling instructions.

• NTPN inputs;
• Enter the security code (captcha) and click continue;
• Enter your phone number and email;
• Input data on the overbooking form and click Save;
• Next, a summary of the overbooking request that has been filled in will appear. Make sure that the data and information has been filled in correctly and accordingly.

4. Submit an overbooking request by clicking “Send Request.”
5. Finally, taxpayers can select the “Monitoring” menu to monitor the follow-up of an application that has been successfully submitted. To find out what stage the overbooking application process has reached, taxpayers can look at the Action column, select Application Details.

Currently, the scope of e-PBk can only be used for:

1. Overbooking on the same TIN;
2. Overbooking over the tax payment slip;
3. Overbooking for all types of taxes and types of deposits except tax payments and administrative sanctions for the results of audits, law enforcement, and tax disputes.

With the implementation of e-PBk nationally, it will provide convenience for taxpayers in submitting requests for overbooking. The taxpayers do not need to come directly to the Tax Office with the overbooking application because taxpayers can submit the overbooking request anytime and anywhere online through DGT Online. The e-PBk feature also has a Monitoring menu to monitor overbooking requests that have been submitted. In addition, the period for the overbooking application is shorter, namely 21 days at most, where previously the period required was 30 days after the complete application was received.