BERITA TERKINI
JAKARTA, DDTCNews - The final week of 2025 has seen the domination of coverage of the coretax system. This is hardly surprising, as starting in 2026, the coretax system will be fully operational. The former platform, namely DJP Online, will be officially dismissed. The filing of the annual tax return (surat pemberitahuan/SPT in Indonesian), which in 2025 could still be completed outside the coretax system, will from next year be conducted entirely through a “full coretax” framework.
Accordingly, as of 2026, all tax administrative activities will be conducted on a fully digital basis through the coretax administration system.
Director General of Taxes, Bimo Wijayanto, stated that the former system, DJP Online, will no longer be used for tax administration purposes. With the complete transition to the coretax, he urged taxpayers to promptly activate their respective accounts.
“This is imperative, starting in 2026, there will only be one channel for tax services, namely the coretax. DJP Online will cease to exist. Therefore, please activate your coretax account immediately,” he urged.
Bimo explained that activating a coretax account is a crucial first step to enable taxpayers to access all tax service features. Compared to the former system, the coretax, in his view, is more user-friendly and easier for taxpayers to operate independently.
He cited that features such as the filing of tax returns, tax invoices, tax payments and the issuance of withholding receipts are all available within a single, centralised platform. As such, taxpayers no longer need to open multiple tabs or access different platforms when carrying out their tax administration.
“All reporting through the coretax is completely digital-based; manual process is no longer required. Every application can be traced and tracked in real time to see its progress. This certainly ensures more transparent and informative services,” claimed Bimo.
This subsequently raises the question whether there are legal consequences for taxpayers who fail to activate their coretax accounts.
The Directorate General of Taxes (DGT) confirmed that there are no specific penalties expressly stipulated for non-activation. However, if failure to activate an account results in the non-fulfilment of tax rights and obligations, any consequences and penalties will comply with the general penalties regime under the General Provisions and Tax Procedures Law.
Moreover, delaying the activation of the coretax system account also exposes taxpayers to technical risks. The likelihood of technological disruptions, ranging from system overloads, server queues, internet connectivity issues, to time-consuming authorisation processes, will increase.
This risk is particularly acute if account activation and authorisation code generation are conducted close to the annual tax return filing deadline, as system congestion may intensify. Taxpayers may face lengthy digital queues or even fail to file their tax returns on time.
Conversely, early activation offers clear benefits: a smoother, more predictable and less stressful filing process. Taxpayers can test their access, try drafting their tax returns and ensure that all functions operate properly well before the peak filing period.
In addition to the coretax-related updates and account activation, several other topics also merit attention this week. These include the risk of rising compliance costs amidst widespread unfamiliarity with the coretax system, the minister of finance’s clarification concerning tax prepayments nd the issuance of a Supreme Court (Mahkamah Agung/MA in Indonesian) regulation concerning the handling of tax crimes.
The government recognises that significant challenges remain in implementing the coretax administration system, ranging from the introduction of a new system and the transition process to user adaptation, affecting both taxpayers and tax authorities.
Yon Arsal, Assistant to the Minister for Tax Compliance Affairs, highlighted that one major challenge lies in the fact that numerous taxpayers are not tech savvy and face difficulties accessing technology, while the coretax system is entirely digital.
“If this issue is not addressed properly and promptly, compliance costs may actually increase because taxpayers could feel that compliance has become more intricate. This is both a challenge and homework that must be resolved by DGT officers,” he remarked.
Minister of Finance, Purbaya Yudhi Sadewa, stressed that he does not use tax prepayments (ijon pajak in Indonesian) as a means of optimising state revenues.
When interviewed, Purbaya even stated that he did not understand the definition of tax prepayments and had never intended to apply such a measure.
“Who ever said anything about tax prepayments? Have I ever mentioned that? I never said ‘ijon’. I’m not a moneylender. As such, I have no idea what that term means,” he remarked.
Minister of Finance, Purbaya, encouraged entrepreneurs to report any obstacles they face in conducting business to the Task Force for the Acceleration of Government Strategic Programmes (Percepatan Program Strategi Pemerintah/P2SP in Indonesian). Complaints may be submitted through the webpage https://lapor.satgasp2sp.go.id/.
Purbaya elaborated that every complaint would be followed up in stages. In the first stage, complaints are analysed by a relevant working group within the P2SP Task Force. In the second stage, the complaints will be discussed by echelon I and II officials of the relevant ministries as well as the chairperson of working group 2.
“If the issue is not resolved, it will be escalated to the ministerial level. The resolution will be carried out by the relevant ministries or institutions, with continued monitoring by working group 2,” Purbaya added.
Chief Justice of the Supreme Court, Sunarto, has enacted Supreme Court Regulation (Supreme Court Reg.) 3/2025.
Supreme Court Reg. 3/2025 has been issued as a guideline for procedures for the handling of tax crimes. This regulation is deemed necessary due to the absence of prior provisions that stipulate such procedures, often resulting in differing interpretations.
“No provisions on procedures for the handling of tax crimes have been available, resulting in differences in interpretation and application of the handling of tax crimes in court," reads one of the considerations underlying Supreme Court Reg. 3/2025.
The government is set to extend the tax holiday facility for an additional year.
The application and granting of the tax holiday facility are currently based on MoF Reg. 130/2020 as amended by MoF Reg. 69/2024. According to the Director General of Economic and Fiscal Strategy, Febrio Kacaribu, the government is preparing a revision of the minister of finance regulation to extend the tax holiday facility into 2026.
"We are formulating the minister of finance regulation, thereby the extended tax holiday will continue into 2026. For now, it will be extended by one year,” he stated. (sap)
