DGT Adds Access Rights Option in Coretax to Safeguard Payroll Privacy

JAKARTA, DDTCNews – The Directorate General of Taxes (DGT) has added a new role access right in coretax, namely "Signatory of Periodic Income Tax Return Article 21/26 (Main Form Only)".

Unlike the previous access right (Signatory of Periodic Article 21/26 Income Tax Returns), parties granted the "Signatory of Periodic Article 21/26 Income Tax Returns (Master Only)" access right may only view the main return and cannot view the attachment section. See What Is the Periodic Income Tax Article 21/26 and Its Attachments?

"This feature has been introduced as an alternative solution to protect the confidentiality of employee income/salary data in your company's/business's coretax, without removing the return signatory," explained a DGT tax instructor via the FAQ Coretax Telegram channel, as cited on Thursday (6/8/2026).

The addition of this access right means the options for signing the Periodic Article 21/26 Income Tax Returns are now divided into two. First, the Signatory of Periodic Article 21/26 Income Tax Returns. The relevant party granted this access right may view the Periodic Article 21/26 Income Tax Returns in full (the master together with all its attachments).

The DGT tax instructors noted that this option is suitable for human resources, payroll, finance teams or tax staff responsible for preparing the returns and requiring full access to the return data. See The Concept of Role Access and Types of Related Parties in DGT Coretax

Second, the Signatory of Periodic Article 21/26 Income Tax Returns (Master Only). The relevant party granted this access right may sign the return, but may only view the main form of the return. Meanwhile, Attachments IA, IB, II and III, which contain details of the withholding tax list, cannot be accessed.

The DGT tax instructors explained that this option is suitable for leaders, directors or related parties solely authorised to sign the return but do not need to or are not permitted to access the salary details of individual employees.

In relation to the addition of this access rights option, the DGT tax instructors advised withholding agents to review the list of related parties currently registered on the coretax account. In addition, withholding agents may also adjust the access rights granted to related parties according to their respective duties and authority.

"To protect the confidentiality of the company's internal data, we advise you to promptly adjust the assigned roles," the DGT tax instructors concluded.

For information, the FAQ Coretax Telegram channel is a personal channel managed by DGT Tax Instructors, Muhammad Rahmatullah Barkat and Rindang Kartika Ayuningtyas. (dik)