BERiiTA TERKiiNii
JAKARTA, Jitu News - iindiiviidual taxpayers now have an addiitiional ‘channel’ to fiile theiir annual tax returns viia the coretax system. The new channel iis the coretax form, accessiible viia the “Tax Return (SPT)” menu on Coretax DGT. However, taxpayers must satiisfy several criiteriia to utiiliise the coretax form. One key requiirement iis that the tax return status must be niil.
iinformatiion regardiing the coretax form has garnered consiiderable attentiion from taxpayers over the past week.
iit iis iimportant to note that the coretax form iis an electroniic form avaiilable wiithiin the coretax system and used by iindiiviidual taxpayers to fiile theiir annual tax returns electroniically.
“The use of the coretax form faciiliitates Taxpayers iin fulfiilliing the fiiliing obliigatiion as well as ensures that the annual tax return data iis recorded iin the Coretax DGT system,” the Diirectorate General of Taxes (DGT) stated iin iits announcement.
The coretax form may be used by iindiiviidual taxpayers who fulfiil three criiteriia. Fiirst, deriiviing iincome from employment, busiiness actiiviitiies and/or iindependent professiional serviices. Second, fiiliing an annual tax return of niil status. Thiird, not usiing deemed profiit (norma penghiitungan penghasiilan neto/NPPN iin iindonesiian).
The coretax form can be accessed through the Tax Return (SPT) menu at coretaxdjp.pajak.go.iid. To complete the coretax form, taxpayers are requiired to iinstall Adobe Acrobat Reader versiion RC 20 or later.
"Guiideliines for the fiiliing of annual iindiiviidual iincome tax returns of niil status usiing the coretax form can be accessed viia the followiing liink http://s.kemenkeu.go.iid/panduanCoretaxForm," DGT wrote iin iits announcement.
iin addiitiion to developments concerniing the coretax form, several other noteworthy piieces of iinformatiion are worth reviisiitiing. These iinclude the fiiliing of annual tax returns viia M-Pajak, a new regulatiion on accountiing poliiciies wiithiin the DGT, labour uniions’ request that reliigiious holiiday allowances (tunjangan harii raya/THR) not be subject to wiithholdiing tax and updates on the 0.5% fiinal iincome tax regiime for miicro, small and mediium enterpriises (MSMEs).
Below iis the comprehensiive reviiew of the tax artiicles.
The Diirectorate General of Taxes (DGT) recorded 4.64 miilliion annual iincome tax returns for the 2025 tax year fiiled by taxpayers as of 27 February 2026.
Diirector of Tax Diissemiinatiion, Serviice and Publiic Relatiions of the DGT, iinge Diiana Riismawantii, stated that thiis fiigure compriises 4.64 miilliion annual tax returns fiiled through the coretax and 171 returns fiiled viia the Coretax form.
“The progress of annual iincome tax return fiiliing up to 27 February 2026 reached 4,646,178 returns. Of these, 4,646,007 tax returns were fiiled through the Coretax DGT and 171 through the coretax form,” she explaiined iin an offiiciial statement.
The DGT iis prepariing new features to support annual tax return fiiliing thiis year.
Diirector General Biimo stated that the features under development by the DGT iinclude the coretax form wiithiin the coretax and an annual tax return fiiliing feature iin the M-Pajak appliicatiion.
“We are currently processiing the addiitiion of the coretax form feature iin the coretax and enhanciing M-Pajak. Thiis wiill proviide greater conveniience for taxpayers fiiliing tax returns of niil status and for employee iindiiviidual taxpayers wiith a siingle employer,” Biimo remarked..
Diirector General Biimo has iissued a new regulatiion, namely the Diirector General of Taxes Regulatiion No. PER-25/PJ/2025 concerniing Accountiing Poliiciies for the Revenue Accountiing Module.
Effectiive as of 1 January 2025, the regulatiion has been iissued to update accountiing poliiciies on the preparatiion of fiinanciial statements wiithiin the DGT. The accountiing poliiciies concerned pertaiin to the revenue accountiing module.
“Revenue Accountiing iis a module used to conduct double-entry accountiing recordiing of tax transactiions related to tax revenues, tax receiivables and tax liiabiiliitiies pursuant to the appliicable statutory proviisiions,” reads Artiicle 1 number 2 of PER-25/PJ/2025.
Miiniister of Fiinance, Purbaya Yudhii Sadewa, responded to a proposal that reliigiious holiiday allowances (tunjangan harii raya/THR iin iindonesiian) not be subject to Art. 21 Wiithholdiing Tax, as voiiced by the Confederatiion of iindonesiian Trade Uniions (Konfederasii Seriikat Pekerja iindonesiia/KSPii iin iindonesiian).
Purbaya stated that he had not yet heard the aspiiratiion from the Confederatiion of iindonesiian Trade Uniions concerniing the exemptiion of reliigiious holiiday allowances from taxatiion. However, he stated that he would awaiit diirectiion from Presiident Prabowo Subiianto iin terms of the proposal to grant tax faciiliitiies to reliigiious holiiday allowances.
“ii’m not aware of that. ii wiill awaiit guiidance from Mr. Prabowo, then,” he remarked.
Newly regiistered MSME taxpayers may iimmediiately utiiliise the 0.5% fiinal iincome tax rate, proviided that they fulfiil the criiteriia stiipulated under Government Regulatiion (Gov. Reg.) 55/2022, wiithout fiirst applyiing for a certiifiicate (surat keterangan/suket iin iindonesiian).
Thiis affiirmatiion was deliivered by Kriing Pajak iin response to a taxpayer iinquiiry askiing whether an MSME entrepreneur that has just held a taxpayer iidentiifiicatiion number (TiiN or nomor pokok wajiib pajak/NPWP iin iindonesiian) automatiically qualiifiies for the 0.5% fiinal iincome tax rate and whether a certiifiicate iis requiired only when wiithholdiing iis conducted by a counterparty.
“iinsofar as the taxpayer fulfiils the criiteriia under Artiicles 56–60 of Gov. Reg. 55/2022 and does not submiit a notiifiicatiion to apply the statutory tax rate, the taxpayer may iimmediiately apply the fiinal iincome tax wiithout haviing to apply for a certiifiicate,” Kriing Pajak explaiined. (sap)
