The law says at Article 53 that an ITAS (not ITAP) expires if you do not return to Indonesia during the validity of your IMK (I'm not sure why people like to call it MERP when the others are not translated into English).
There is nothing similar in Article 62 for ITAP. There it just says if you stay out of Indonesia >1 year the ITAP expires.
However at Article 43 you need a visa to enter Indonesia if you do not have an Izin Tinggal AND an IMK.
So at that point you need a visa to enter Indonesia. Not that is much of a complication?
In terms of renewing the IMK there's nothing there about it being done inside/outside the country. Although I would likely say you cannot. If there is a Surat Ederan or something to say I have missed it.
But my bet would be on returning to Indonesia to do it.
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