Coretax to Gradually Cover Work Papers through Appeals
JAKARTA, DDTCNews – The Directorate General of Taxes (DGT) will use the coretax system for all business process working papers on a gradual basis starting this month. This topic is one of the subjects reviewed by the national media today, Wednesday (15/7/2026).
With this initiative, all work papers relating to supervision, collection, objections, appeals and law enforcement will be completed by DGT employees through coretax.
"As such, all supervision working papers, law enforcement working papers, collection working papers and objections/appeals will gradually only be able to be processed in the coretax platform," said Director General of Taxes, Bimo Wijayanto.
According to Bimo, this measure is intended to strengthen trust whilst also preventing business processes from being implemented using personal devices.
Accordingly, he added, business processes by tax officers can only be performed once the officers concerned have logged in to coretax.
"For many years, working papers could be carried on laptops, tablets and mobile phones, outside the coretax system, where governance could not be maintained. From today, they will gradually be brought in and can only be processed within coretax," said Bimo.
For reference, coretax is a tax system developed by the DGT pursuant to Presidential Regulation (Pres. Reg.) 40/2018 to replace the previous tax system, namely the Directorate General of Taxes Information System (Sistem Informasi Direktorat Jenderal Pajak/SIDJP in Indonesian).
Coretax was officially adopted as a replacement for SIDJP with effect from the beginning of 2025. Coretax was also handed over by LG-Qualysoft as the vendor to the DGT in December 2025.
In addition to the above topic, there are also reviews covering Indonesia's tax buoyancy reaching a record high, the right to claim tax overpayment refunds, strategies for boosting tax revenue without rate hikes, a report from Bappenas relating to taxation and other matters.
The following is a comprehensive review of the tax articles. reviews.
Coretax Claimed to Detect Non-Compliance
The DGT has claimed that the implementation of the coretax administration system has improved tax administration performance and taxpayer data management.
Moreover, coretax is also able to detect non-compliance through a flagging method as well as identify compliance risks through an increasingly effective and targeted compliance risk management (CRM) system.
"Coretax has so far had a very positive impact, with integrated data, automatic flagging and an ever-improving CRM engine," said Director General of Taxes, Bimo Wijayanto. (DDTCNews)
Tax Buoyancy Sets All-Time Record High
Senior Partner of DDTC Fiscal Research & Advisory (FRA), B. Bawono Kristiaji, assessed that a tax buoyancy ratio of 2.25 demonstrates that economic growth continues to translate into higher tax revenue growth, despite various challenges the Indonesian economy faces.
He observed that this performance was underpinned primarily by growth in value added tax (VAT) and sales tax on luxury goods (STLGs) revenues, which rose 42% year-on-year, along with corporate income tax, which grew 28%. In his view, these two tax types constitute the backbone of national tax revenue owing to their dominant contribution.
"This is noteworthy, as both items can be identified as the primary pillars of Indonesian tax revenue and their proportion is dominant," he claimed. (Kontan)
APINDO Reaffirms Taxpayers' Rights on Refund Disbursements
Chairperson of the Employers' Association of Indonesia (Asosiasi Pengusaha Indonesia/APINDO in Indonesian), Shinta W. Kamdani, highlighted the length of time taken to disburse tax refunds. A survey conducted by APINDO indicates that taxpayers must wait between 6 and 12 months to receive their refund disbursements.
"Currently, based on our survey, it is still between 6 and 12 months. Around 37% are still waiting 6 to 12 months. There are even cases where it takes more than a year," she said.
Shinta also reminded stakeholders that a tax refund is a right that the state must fulfil to taxpayers following the fulfilment of their tax obligations. (DDTCNews)
Minister of Finance's Strategy to Boost Tax Revenue Without Rate Hikes
Minister of Finance, Purbaya Yudhi Sadewa, expressed appreciation for all views put forward by parliamentary factions in the House of Representatives (Dewan Perwakilan Rakyat/DPR in Indonesian) on the Draft Law on Accountability for the Execution of the State Budget(P2-APBN) for the 2025 Budget Year, particularly with respect to improving tax revenue performance.
Before the House, Purbaya pledged to boost tax revenue through a number of strategies that have been drawn up for the medium term, for instance, by broadening the tax basis and intensifying oversight through the use of coretax and exchange of data.
"In the medium term, the taxation strategy is directed at basis broadening, without simply raising rates, by utilising data and technology to reach the digital economy, the shadow economy and the informal sector," he said. (DDTCNews)
New Attorney Appointment Requires Prior Power of Attorney Revocation
The appointment of a new attorney for the exercise of the same tax rights and tax obligations must be preceded by the revocation of the special power of attorney (surat kuasa khusus/SKK in Indonesian) granted to the previous attorney.
Without revocation of the power of attorney for the previous attorney, a taxpayer is not permitted to appoint a new attorney. The power of attorney for the previous attorney is revoked using a revocation letter for the revocation of the power of attorney.
"In the event that the taxpayer appoints a new attorney for the exercise of certain tax rights and/or fulfilment of certain tax obligations, the revocation letter of the special power of attorney referred to in paragraph (1) shall be submitted before the taxpayer appoints a new attorney," reads Article 11 paragraph (5) of MoF Reg. 44/2026. (DDTCNews)
Taxation as a Pillar of Intergenerational Investment
The approaching end of Indonesia's demographic dividend period underscores the need to strengthen the country’s fiscal capacity to finance development needs across generations. In this context, taxation is expected to play a pivotal role in supporting intergenerational investment.
This is highlighted in a report by the Ministry of National Development Planning (Bappenas), titled Intergenerational Investment: Indonesia’s New Policy Direction at the End of the Demographic Transition. The report examines how changes in Indonesia’s population structure will affect future public financing needs.
An individual’s ability to meet consumption needs is closely tied to the population’s age structure. As the share of the working-age population declines and the elderly population grows, the tax base and the pool of primary contributors to the social security system will inevitably shrink.
"This phenomenon implies increasing financing pressure on the various social services that must be borne by the working-age population and the state," wrote Bappenas in its report. (DDTCNews)
