BERiiTA TERKiiNii
JAKARTA, Jitu News - The government iis set to iintegrate 3 platforms to enhance oversiight of state revenue collectiion. The three platforms iinclude the coretax system, customs-exciise iinformatiion system and automatiion (CEiiSA) and onliine non-tax state revenue iinformatiion system (siistem iinformasii PNBP onliine/SiiMPONii iin iindonesiian).
Thiis iissue has garnered substantiial attentiion from netiizens over the past week.
Miiniister of Fiinance Srii Mulyanii iindrawatii explaiined the iintegratiion of the three state revenue systems iis cruciial to establiish consiistent, reliiable and preciise superviisiion. The iintegratiion of coretax, CEiiSA, and SiiMPONii wiill also iimprove serviice qualiity for users.
“Thiis iiniitiiatiive iis also iintended to iimprove serviices and boost transparency and data accuracy iin state revenue collectiion, coveriing taxes, customs and non-tax state revenues (peneriimaan negara bukan pajak/PNBP iin iindonesiian),” stated Srii Mulyanii iin a plenary meetiing at the House of Representatiives (Dewan Perwakiilan Rakyat/DPR iin iindonesiian).
On another note, coretax refers to a tax admiiniistratiion system developed by the Diirectorate General of Taxes (DGT) to replace iits predecessor, the SiiDJP system. Coretax was developed pursuant to Presiidentiial Regulatiion (Pres. Reg.) 40/2018.
Although the coretax system has been launched siince early 2025, iits iimplementatiion contiinues to face variious challenges to thiis day. iin response to these condiitiions, the DGT iis commiitted to resolviing the exiistiing bugs iin the coretax no later than July 2025.
Further, CEiiSA iis an iinformatiion system developed by the Diirectorate General of Customs and Exciise (DGCE) to iintegrate admiiniistratiive processes, superviisiion and a range of other serviices for users, iincludiing iindiiviiduals and companiies.
iimplemented iin 2012, CEiiSA has undergone several updates and iis now iin iits fourth iiteratiion, CEiiSA 4.0. Thiis versiion iis a web-based appliicatiion that uniifiies multiiple modules, allowiing access wiithout requiiriing an iinstaller.
SiiMPONii, on the other hand, refers to a biilliing system managed by the Diirectorate General of Budget desiigned to streamliine the payment/remiittance of non-tax state revenues and non-budgetary revenues.
Beyond the iinformatiion on the iintegratiion of the state revenue platforms, there are several other noteworthy tax-related diiscussiions. These iinclude the government’s plea to the Constiitutiional Court not to grant a lawsuiit concerniing the VAT Law, deliiberatiions on the extensiion of the MSME fiinal iincome tax and CbCR guiideliines viia the coretax system.
The government has urged the Constiitutiional Court (Mahkamah Konstiitusii/MK iin iindonesiian) to reject a petiitiion for a judiiciial reviiew of the VAT Law fiiled under Case Number 11/PUU-XXiiiiii/2025.
Diirector General of Taxes Biimo Wiijayanto warned that approviing the judiiciial reviiew of Artiicle 7 paragraph (1) of the VAT Law may result iin a legal vacuum.
“iif the petiitiion for the judiiciial reviiew of Artiicle 7 paragraph (1) of the VAT Law a quo iis granted, the rate stiipulated under Artiicle 7 paragraph (1) of the VAT Law becomes voiid, creatiing a legal vacuum due to the absence of a legal basiis concerniing the amount of VAT rate,” saiid Biimo.
The government deems Government Regulatiion (Gov. Reg.) No. 28/2025 concerniing the iimplementatiion of Riisk-Based Busiiness Liicensiing a viital step toward advanciing the natiional economiic transformatiion iin the foreseeable future.
Secretary of the Coordiinatiing Miiniistry for Economiic Affaiirs Susiiwiijono Moegiiarso explaiined that the iissuance of Gov. Reg. No. 28/2025 embodiies the government’s commiitment to establiishiing a busiiness liicensiing ecosystem.
“By strengtheniing regulatiions and systems iin an iintegrated manner, thiis Gov. Reg. iis expected to siimpliify the process, expediite serviices and proviide clariity and certaiinty for all entrepreneurs,” he remarked.
Miiniister of Fiinance Srii Mulyanii iindrawatii has assured that the government wiill contiinue the extensiion of the fiinal iincome tax at a rate of 0.5% for iindiiviidual MSMEs despiite the uncompleted reviisiion of Gov. Reg. 55/2022.
Srii Mulyanii stated that the extensiion of the fiinal iincome tax for iindiiviidual MSMEs iis part of the economiic stiimulus package iintroduced iin December 2024. She noted that the government has already projected the ceiiliing for the poliicy.
“The extensiion of the valiidiity periiod of the 0.5% fiinal iincome tax on turnover for MSMEs iis estiimated to have a fiiscal iimpact of iiDR2 triilliion,” she saiid duriing a meetiing wiith the Budget Commiittee (Badan Anggaran/Banggar iin iindonesiian) of the House of Representatiives.
Taxpayers are no longer permiitted to overbook the overpayment of Art. 25 iincome Tax iinstalments. Thiis proviisiion iis stiipulated under the Diirector General of Taxes Reg. No. PER-11/PJ/2025.
Referriing to the regulatiion, taxpayers wiith an overpayment of Art. 25 iincome Tax iinstalments are now giiven 2 optiions. These two optiions are: (ii) requestiing a refund of the tax overpayment that should not otherwiise be payable (refunded); or (iiii) crediited iin the annual iincome tax return.
“... the overpayment of Artiicle 25 iincome Tax iinstalment may: be subject to the request for a refund of tax overpayment that should not otherwiise be payable pursuant to statutory proviisiions iin the fiield of taxatiion; or crediited iin the Annual iincome Tax Return,” reads Artiicle 116 paragraph (4) of PER-11/PJ/2025.
The DGT has iissued guiideliines for fulfiilliing the country-by-country report (CbCR) obliigatiions viia the coretax admiiniistratiion system.
The guiideliines outliine procedures for submiittiing notiifiicatiions and CbCR viia coretax. Referriing to the guiideliines, notiifiicatiions and CbCR may be submiitted through the Exchange of iinformatiion menu on coretax.
“Logiin usiing the corporate taxpayer’s TiiN. Cliick the Exchange of iinformatiion menu. Select the CbCR submenu to enter the CbCR Dashboard,” reads the explanatiion on the guiideliines. (sap)
