BERITA TERKINI
JAKARTA, DDTCNews - Individual taxpayers now have an additional ‘channel’ to file their annual tax returns via the coretax system. The new channel is the coretax form, accessible via the “Tax Return (SPT)” menu on Coretax DGT. However, taxpayers must satisfy several criteria to utilise the coretax form. One key requirement is that the tax return status must be nil.
Information regarding the coretax form has garnered considerable attention from taxpayers over the past week.
It is important to note that the coretax form is an electronic form available within the coretax system and used by individual taxpayers to file their annual tax returns electronically.
“The use of the coretax form facilitates Taxpayers in fulfilling the filing obligation as well as ensures that the annual tax return data is recorded in the Coretax DGT system,” the Directorate General of Taxes (DGT) stated in its announcement.
The coretax form may be used by individual taxpayers who fulfil three criteria. First, deriving income from employment, business activities and/or independent professional services. Second, filing an annual tax return of nil status. Third, not using deemed profit (norma penghitungan penghasilan neto/NPPN in Indonesian).
The coretax form can be accessed through the Tax Return (SPT) menu at coretaxdjp.pajak.go.id. To complete the coretax form, taxpayers are required to install Adobe Acrobat Reader version RC 20 or later.
"Guidelines for the filing of annual individual income tax returns of nil status using the coretax form can be accessed via the following link http://s.kemenkeu.go.id/panduanCoretaxForm," DGT wrote in its announcement.
In addition to developments concerning the coretax form, several other noteworthy pieces of information are worth revisiting. These include the filing of annual tax returns via M-Pajak, a new regulation on accounting policies within the DGT, labour unions’ request that religious holiday allowances (tunjangan hari raya/THR) not be subject to withholding tax and updates on the 0.5% final income tax regime for micro, small and medium enterprises (MSMEs).
Below is the comprehensive review of the tax articles.
The Directorate General of Taxes (DGT) recorded 4.64 million annual income tax returns for the 2025 tax year filed by taxpayers as of 27 February 2026.
Director of Tax Dissemination, Service and Public Relations of the DGT, Inge Diana Rismawanti, stated that this figure comprises 4.64 million annual tax returns filed through the coretax and 171 returns filed via the Coretax form.
“The progress of annual income tax return filing up to 27 February 2026 reached 4,646,178 returns. Of these, 4,646,007 tax returns were filed through the Coretax DGT and 171 through the coretax form,” she explained in an official statement.
The DGT is preparing new features to support annual tax return filing this year.
Director General Bimo stated that the features under development by the DGT include the coretax form within the coretax and an annual tax return filing feature in the M-Pajak application.
“We are currently processing the addition of the coretax form feature in the coretax and enhancing M-Pajak. This will provide greater convenience for taxpayers filing tax returns of nil status and for employee individual taxpayers with a single employer,” Bimo remarked..
Director General Bimo has issued a new regulation, namely the Director General of Taxes Regulation No. PER-25/PJ/2025 concerning Accounting Policies for the Revenue Accounting Module.
Effective as of 1 January 2025, the regulation has been issued to update accounting policies on the preparation of financial statements within the DGT. The accounting policies concerned pertain to the revenue accounting module.
“Revenue Accounting is a module used to conduct double-entry accounting recording of tax transactions related to tax revenues, tax receivables and tax liabilities pursuant to the applicable statutory provisions,” reads Article 1 number 2 of PER-25/PJ/2025.
Minister of Finance, Purbaya Yudhi Sadewa, responded to a proposal that religious holiday allowances (tunjangan hari raya/THR in Indonesian) not be subject to Art. 21 Withholding Tax, as voiced by the Confederation of Indonesian Trade Unions (Konfederasi Serikat Pekerja Indonesia/KSPI in Indonesian).
Purbaya stated that he had not yet heard the aspiration from the Confederation of Indonesian Trade Unions concerning the exemption of religious holiday allowances from taxation. However, he stated that he would await direction from President Prabowo Subianto in terms of the proposal to grant tax facilities to religious holiday allowances.
“I’m not aware of that. I will await guidance from Mr. Prabowo, then,” he remarked.
Newly registered MSME taxpayers may immediately utilise the 0.5% final income tax rate, provided that they fulfil the criteria stipulated under Government Regulation (Gov. Reg.) 55/2022, without first applying for a certificate (surat keterangan/suket in Indonesian).
This affirmation was delivered by Kring Pajak in response to a taxpayer inquiry asking whether an MSME entrepreneur that has just held a taxpayer identification number (TIN or nomor pokok wajib pajak/NPWP in Indonesian) automatically qualifies for the 0.5% final income tax rate and whether a certificate is required only when withholding is conducted by a counterparty.
“Insofar as the taxpayer fulfils the criteria under Articles 56–60 of Gov. Reg. 55/2022 and does not submit a notification to apply the statutory tax rate, the taxpayer may immediately apply the final income tax without having to apply for a certificate,” Kring Pajak explained. (sap)
