The Directorate General of Tax has envisioned a new electronic tax payment system since 2011 with the issuance of Regulation No. PER-47/PJ/2011. The plan has recently come into fruition with the new MPN-G2 electronic billing system, effective as of 1 January 2016.
As with other new programs, this one is not without any teething problems. Taxpayers need to be aware of this new system with its advantages and disadvantages, in order to ensure that they can continue making timely tax payments.