BERITA TERKINI
JAKARTA, DDTCNews - The government is poised to assume full control over the coretax system, as the handover of the coretax from the vendor to the Directorate General of Taxes (DGT) is scheduled for 15 December 2025. Once the transition is complete, the DGT will be able to further refine and ensure that the coretax’s functions are 100% running.
The coretax issue has garnered the most significant readers’ attention over the past week.
Minister of Finance Purbaya, Yudhi Sadewa, asserted that the coretax system will be ready to support tax administration services fully once the DGT has full command of the system.
Purbaya stated that the DGT has continued to improve the coretax ahead of the vendor handover. According to him, taxpayers using coretax have already begun to feel the benefits of recent improvements.
“Coretax has been refined by our investigation of the source of errors, which we then asked LG [the vendor] to fix promptly. I believe that the foreseeable future, coretax will be 100% ready,” he claimed.
Similarly, Director General of Taxes, Bimo Wijayanto, reported that the DGT has conducted a series of tests to enhance the coretax, including a mass filing of withholding receipts to test the access time of the coretax.
“We have tested 25,000 simultaneous hits. Alhamdulillah, it ran smoothly and all 25,000 withholding receipts were successfully submitted,” he remarked.
Bimo also claimed that overall tax administration services through the coretax have now become relatively more stable, both in terms of latency or system response time and throughput or the number of transactions processed per minute by the system.
He elaborated that stable latency and throughput indicate that the coretax system’s capacity is becoming more solid and adequate. According to him, this is reflected in the speed and volume of transactions handled, such as the more expedited issuance of withholding receipts and tax invoices.
Bimo highlighted that more withholding receipts are being issued due to improved throughput and latency. For instance, the throughput for the issuance of withholding receipts reached 3,327 transactions per minute, with latency at only 1.2 seconds in November 2025.
“The issuance of withholding receipts has become more stable, over 100% higher compared to last year. Likewise, the issuance of average tax invoices is generally more stable for Art. 21 Income Tax and Art. 26 Income Tax, final Art. 4 paragraph (2) Income Tax, Art. Art. 15, Art. 22 and Art. 23 Income Tax withholding receipts,” he explained.
Prior to assuming full control of the coretax, the DGT established a special task force to oversee the handover as well as prepare internal programmers. A total of 24 programmers are set to undergo an intensive month-long bootcamp.
“We have agreed with the system integrator or vendor that the coretax source code handover must be completed no later than 15 December 2025,” Bimo stated.
Beyond coretax developments, several other widely read stories also merit attention. These include the Indonesian Ulema Council’s (Majelis Ulama Indonesia/MUI in Indonesian) fatwa on taxation, the low activation rate of the coretax system and updates on the permanent final micro, small and medium enterprise (MSME) income tax scheme.
The Indonesian Ulema Council has issued several tax-related fatwas in the 11th National Conference (Musyawarah Nasional/Munas in Indonesian) of the MUI. Chairperson of the MUI’s Fatwa Commission, Asrorun Ni'am Sholeh, stated that these fatwas outline the principles of fair taxation pursuant to Islamic law.
The fatwas in question include that taxes should only be imposed on citizens with adequate financial capacity. A person is deemed to have financial capacity if he/she possesses assets exceeding the value of 85 grams of gold, a threshold equivalent to the nisab for zakat mal.
Another fatwa states that taxable objects must be limited to productive assets or those classified as secondary and tertiary needs. Further, taxes paid constitute the people's rights, entrusted to the DGT to be properly managed.
Director General of Taxes, Bimo Wijayanto, claimed that DGT is to conduct tabayun, i.e., a process of verifying or clarifying information, concerning the newly issued fatwas.
Bimo highlighted the need for tabayun to avoid unnecessary controversy over the fatwas issued by the MUI.
“After this, we will also conduct tabayun to prevent any needless disputes,” claimed Bimo.
The DGT is currently drafting a director general regulation specifically governing procedures for the administration of the global minimum tax.
According to Bimo Wijayanto, regulatory development is being undertaken in parallel with outreach to selected taxpayers and preparations for the exchange of information related to the global minimum tax.
“This global minimum tax is a multilateral tax policy requiring any multinational enterprise group with consolidated sales of EUR750 million to pay a minimum tax of 15% in each jurisdiction in which they operate,” he explained.
The DGT reports that only 3.32 million taxpayers have activated their coretax administration system accounts. This figure is equivalent to 22.53% of the 14.78 million taxpayers who filed the 2024 Annual Tax Returns.
In further detail, only 572,012 corporate taxpayers have activated coretax accounts, or equivalent to 50.84% of those that filed the 2024 Annual Tax Returns.
The director general of taxes said that in the future, the DGT will continue to open all available channels to encourage taxpayers to activate their coretax accounts and generate authorisation codes or digital certificates.
Corporate taxpayers in the form of sole proprietorships are now eligible for the indefinite MSME final income tax facility following the amendment to Government Regulation (Gov. Reg.) 55/2022.
Assistant to the Minister for Tax Compliance Affairs, Yon Arsal, explained that sole proprietorships were included in the indefinite MSME final income tax on account of their similar characteristics to those of individual taxpayers.
Moreover, sole proprietorships constitute a form of legal entity specifically intended for MSMEs. Therefore, he continued, sole proprietorships are eligible for special treatment. (sap)
