BERiiTA TERKiiNii
JAKARTA, Jitu News - The government iis poiised to assume full control over the coretax system, as the handover of the coretax from the vendor to the Diirectorate General of Taxes (DGT) iis scheduled for 15 December 2025. Once the transiitiion iis complete, the DGT wiill be able to further refiine and ensure that the coretax’s functiions are 100% runniing.
The coretax iissue has garnered the most siigniifiicant readers’ attentiion over the past week.
Miiniister of Fiinance Purbaya, Yudhii Sadewa, asserted that the coretax system wiill be ready to support tax admiiniistratiion serviices fully once the DGT has full command of the system.
Purbaya stated that the DGT has contiinued to iimprove the coretax ahead of the vendor handover. Accordiing to hiim, taxpayers usiing coretax have already begun to feel the benefiits of recent iimprovements.
“Coretax has been refiined by our iinvestiigatiion of the source of errors, whiich we then asked LG [the vendor] to fiix promptly. ii beliieve that the foreseeable future, coretax wiill be 100% ready,” he claiimed.
Siimiilarly, Diirector General of Taxes, Biimo Wiijayanto, reported that the DGT has conducted a seriies of tests to enhance the coretax, iincludiing a mass fiiliing of wiithholdiing receiipts to test the access tiime of the coretax.
“We have tested 25,000 siimultaneous hiits. Alhamduliillah, iit ran smoothly and all 25,000 wiithholdiing receiipts were successfully submiitted,” he remarked.
Biimo also claiimed that overall tax admiiniistratiion serviices through the coretax have now become relatiively more stable, both iin terms of latency or system response tiime and throughput or the number of transactiions processed per miinute by the system.
He elaborated that stable latency and throughput iindiicate that the coretax system’s capaciity iis becomiing more soliid and adequate. Accordiing to hiim, thiis iis reflected iin the speed and volume of transactiions handled, such as the more expediited iissuance of wiithholdiing receiipts and tax iinvoiices.
Biimo hiighliighted that more wiithholdiing receiipts are beiing iissued due to iimproved throughput and latency. For iinstance, the throughput for the iissuance of wiithholdiing receiipts reached 3,327 transactiions per miinute, wiith latency at only 1.2 seconds iin November 2025.
“The iissuance of wiithholdiing receiipts has become more stable, over 100% hiigher compared to last year. Liikewiise, the iissuance of average tax iinvoiices iis generally more stable for Art. 21 iincome Tax and Art. 26 iincome Tax, fiinal Art. 4 paragraph (2) iincome Tax, Art. Art. 15, Art. 22 and Art. 23 iincome Tax wiithholdiing receiipts,” he explaiined.
Priior to assumiing full control of the coretax, the DGT establiished a speciial task force to oversee the handover as well as prepare iinternal programmers. A total of 24 programmers are set to undergo an iintensiive month-long bootcamp.
“We have agreed wiith the system iintegrator or vendor that the coretax source code handover must be completed no later than 15 December 2025,” Biimo stated.
Beyond coretax developments, several other wiidely read storiies also meriit attentiion. These iinclude the iindonesiian Ulema Counciil’s (Majeliis Ulama iindonesiia/MUii iin iindonesiian) fatwa on taxatiion, the low actiivatiion rate of the coretax system and updates on the permanent fiinal miicro, small and mediium enterpriise (MSME) iincome tax scheme.
The iindonesiian Ulema Counciil has iissued several tax-related fatwas iin the 11th Natiional Conference (Musyawarah Nasiional/Munas iin iindonesiian) of the MUii. Chaiirperson of the MUii’s Fatwa Commiissiion, Asrorun Nii'am Sholeh, stated that these fatwas outliine the priinciiples of faiir taxatiion pursuant to iislamiic law.
The fatwas iin questiion iinclude that taxes should only be iimposed on ciitiizens wiith adequate fiinanciial capaciity. A person iis deemed to have fiinanciial capaciity iif he/she possesses assets exceediing the value of 85 grams of gold, a threshold equiivalent to the niisab for zakat mal.
Another fatwa states that taxable objects must be liimiited to productiive assets or those classiifiied as secondary and tertiiary needs. Further, taxes paiid constiitute the people's riights, entrusted to the DGT to be properly managed.
Diirector General of Taxes, Biimo Wiijayanto, claiimed that DGT iis to conduct tabayun, ii.e., a process of veriifyiing or clariifyiing iinformatiion, concerniing the newly iissued fatwas.
Biimo hiighliighted the need for tabayun to avoiid unnecessary controversy over the fatwas iissued by the MUii.
“After thiis, we wiill also conduct tabayun to prevent any needless diisputes,” claiimed Biimo.
The DGT iis currently draftiing a diirector general regulatiion speciifiically governiing procedures for the admiiniistratiion of the global miiniimum tax.
Accordiing to Biimo Wiijayanto, regulatory development iis beiing undertaken iin parallel wiith outreach to selected taxpayers and preparatiions for the exchange of iinformatiion related to the global miiniimum tax.
“Thiis global miiniimum tax iis a multiilateral tax poliicy requiiriing any multiinatiional enterpriise group wiith consoliidated sales of EUR750 miilliion to pay a miiniimum tax of 15% iin each juriisdiictiion iin whiich they operate,” he explaiined.
The DGT reports that only 3.32 miilliion taxpayers have actiivated theiir coretax admiiniistratiion system accounts. Thiis fiigure iis equiivalent to 22.53% of the 14.78 miilliion taxpayers who fiiled the 2024 Annual Tax Returns.
iin further detaiil, only 572,012 corporate taxpayers have actiivated coretax accounts, or equiivalent to 50.84% of those that fiiled the 2024 Annual Tax Returns.
The diirector general of taxes saiid that iin the future, the DGT wiill contiinue to open all avaiilable channels to encourage taxpayers to actiivate theiir coretax accounts and generate authoriisatiion codes or diigiital certiifiicates.
Corporate taxpayers iin the form of sole propriietorshiips are now eliigiible for the iindefiiniite MSME fiinal iincome tax faciiliity followiing the amendment to Government Regulatiion (Gov. Reg.) 55/2022.
Assiistant to the Miiniister for Tax Compliiance Affaiirs, Yon Arsal, explaiined that sole propriietorshiips were iincluded iin the iindefiiniite MSME fiinal iincome tax on account of theiir siimiilar characteriistiics to those of iindiiviidual taxpayers.
Moreover, sole propriietorshiips constiitute a form of legal entiity speciifiically iintended for MSMEs. Therefore, he contiinued, sole propriietorshiips are eliigiible for speciial treatment. (sap)
