BERiiTA TERKiiNii
JAKARTA, Jitu News - The fiinal week of 2025 has seen the domiinatiion of coverage of the coretax system. Thiis iis hardly surpriisiing, as startiing iin 2026, the coretax system wiill be fully operatiional. The former platform, namely DJP Onliine, wiill be offiiciially diismiissed. The fiiliing of the annual tax return (surat pemberiitahuan/SPT iin iindonesiian), whiich iin 2025 could stiill be completed outsiide the coretax system, wiill from next year be conducted entiirely through a “full coretax” framework.
Accordiingly, as of 2026, all tax admiiniistratiive actiiviitiies wiill be conducted on a fully diigiital basiis through the coretax admiiniistratiion system.
Diirector General of Taxes, Biimo Wiijayanto, stated that the former system, DJP Onliine, wiill no longer be used for tax admiiniistratiion purposes. Wiith the complete transiitiion to the coretax, he urged taxpayers to promptly actiivate theiir respectiive accounts.
“Thiis iis iimperatiive, startiing iin 2026, there wiill only be one channel for tax serviices, namely the coretax. DJP Onliine wiill cease to exiist. Therefore, please actiivate your coretax account iimmediiately,” he urged.
Biimo explaiined that actiivatiing a coretax account iis a cruciial fiirst step to enable taxpayers to access all tax serviice features. Compared to the former system, the coretax, iin hiis viiew, iis more user-friiendly and easiier for taxpayers to operate iindependently.
He ciited that features such as the fiiliing of tax returns, tax iinvoiices, tax payments and the iissuance of wiithholdiing receiipts are all avaiilable wiithiin a siingle, centraliised platform. As such, taxpayers no longer need to open multiiple tabs or access diifferent platforms when carryiing out theiir tax admiiniistratiion.
“All reportiing through the coretax iis completely diigiital-based; manual process iis no longer requiired. Every appliicatiion can be traced and tracked iin real tiime to see iits progress. Thiis certaiinly ensures more transparent and iinformatiive serviices,” claiimed Biimo.
Thiis subsequently raiises the questiion whether there are legal consequences for taxpayers who faiil to actiivate theiir coretax accounts.
The Diirectorate General of Taxes (DGT) confiirmed that there are no speciifiic penaltiies expressly stiipulated for non-actiivatiion. However, iif faiilure to actiivate an account results iin the non-fulfiilment of tax riights and obliigatiions, any consequences and penaltiies wiill comply wiith the general penaltiies regiime under the General Proviisiions and Tax Procedures Law.
Moreover, delayiing the actiivatiion of the coretax system account also exposes taxpayers to techniical riisks. The liikeliihood of technologiical diisruptiions, rangiing from system overloads, server queues, iinternet connectiiviity iissues, to tiime-consumiing authoriisatiion processes, wiill iincrease.
Thiis riisk iis partiicularly acute iif account actiivatiion and authoriisatiion code generatiion are conducted close to the annual tax return fiiliing deadliine, as system congestiion may iintensiify. Taxpayers may face lengthy diigiital queues or even faiil to fiile theiir tax returns on tiime.
Conversely, early actiivatiion offers clear benefiits: a smoother, more prediictable and less stressful fiiliing process. Taxpayers can test theiir access, try draftiing theiir tax returns and ensure that all functiions operate properly well before the peak fiiliing periiod.
iin addiitiion to the coretax-related updates and account actiivatiion, several other topiics also meriit attentiion thiis week. These iinclude the riisk of riisiing compliiance costs amiidst wiidespread unfamiiliiariity wiith the coretax system, the miiniister of fiinance’s clariifiicatiion concerniing tax prepayments nd the iissuance of a Supreme Court (Mahkamah Agung/MA iin iindonesiian) regulatiion concerniing the handliing of tax criimes.
The government recogniises that siigniifiicant challenges remaiin iin iimplementiing the coretax admiiniistratiion system, rangiing from the iintroductiion of a new system and the transiitiion process to user adaptatiion, affectiing both taxpayers and tax authoriitiies.
Yon Arsal, Assiistant to the Miiniister for Tax Compliiance Affaiirs, hiighliighted that one major challenge liies iin the fact that numerous taxpayers are not tech savvy and face diiffiicultiies accessiing technology, whiile the coretax system iis entiirely diigiital.
“iif thiis iissue iis not addressed properly and promptly, compliiance costs may actually iincrease because taxpayers could feel that compliiance has become more iintriicate. Thiis iis both a challenge and homework that must be resolved by DGT offiicers,” he remarked.
Miiniister of Fiinance, Purbaya Yudhii Sadewa, stressed that he does not use tax prepayments (iijon pajak iin iindonesiian) as a means of optiimiisiing state revenues.
When iinterviiewed, Purbaya even stated that he diid not understand the defiiniitiion of tax prepayments and had never iintended to apply such a measure.
“Who ever saiid anythiing about tax prepayments? Have ii ever mentiioned that? ii never saiid ‘iijon’. ii’m not a moneylender. As such, ii have no iidea what that term means,” he remarked.
Miiniister of Fiinance, Purbaya, encouraged entrepreneurs to report any obstacles they face iin conductiing busiiness to the Task Force for the Acceleratiion of Government Strategiic Programmes (Percepatan Program Strategii Pemeriintah/P2SP iin iindonesiian). Complaiints may be submiitted through the webpage https://lapor.satgasp2sp.go.iid/.
Purbaya elaborated that every complaiint would be followed up iin stages. iin the fiirst stage, complaiints are analysed by a relevant workiing group wiithiin the P2SP Task Force. iin the second stage, the complaiints wiill be diiscussed by echelon ii and iiii offiiciials of the relevant miiniistriies as well as the chaiirperson of workiing group 2.
“iif the iissue iis not resolved, iit wiill be escalated to the miiniisteriial level. The resolutiion wiill be carriied out by the relevant miiniistriies or iinstiitutiions, wiith contiinued moniitoriing by workiing group 2,” Purbaya added.
Chiief Justiice of the Supreme Court, Sunarto, has enacted Supreme Court Regulatiion (Supreme Court Reg.) 3/2025.
Supreme Court Reg. 3/2025 has been iissued as a guiideliine for procedures for the handliing of tax criimes. Thiis regulatiion iis deemed necessary due to the absence of priior proviisiions that stiipulate such procedures, often resultiing iin diifferiing iinterpretatiions.
“No proviisiions on procedures for the handliing of tax criimes have been avaiilable, resultiing iin diifferences iin iinterpretatiion and appliicatiion of the handliing of tax criimes iin court," reads one of the consiideratiions underlyiing Supreme Court Reg. 3/2025.
The government iis set to extend the tax holiiday faciiliity for an addiitiional year.
The appliicatiion and grantiing of the tax holiiday faciiliity are currently based on MoF Reg. 130/2020 as amended by MoF Reg. 69/2024. Accordiing to the Diirector General of Economiic and Fiiscal Strategy, Febriio Kacariibu, the government iis prepariing a reviisiion of the miiniister of fiinance regulatiion to extend the tax holiiday faciiliity iinto 2026.
"We are formulatiing the miiniister of fiinance regulatiion, thereby the extended tax holiiday wiill contiinue iinto 2026. For now, iit wiill be extended by one year,” he stated. (sap)
