New Coretax Feature: L4-A Corporate Tax Return Data Bulk Download

JAKARTA, DDTCNews – Coretax has added a download-all feature for excel data in Attachment 4 Section A (L4-A) of the Annual Income Tax (PPh) Return for corporate taxpayers.

The addition of this feature is intended to allow taxpayers to download all withholding slip data for final income tax in a single excel file. This update implies that taxpayers can view all income data subject to final income tax in its entirety, rather than page by page.

"The advantages and benefits of the feature are: bulk download: download all withholding receipt data in a single excel file; and not page by page: data is retrieved in full, no longer split across pages," explained a Directorate General of Taxes (DGT) tax instructor via the Coretax FAQ Telegram channel, as cited on Tuesday (18/8/2026).

Further, the addition of the download all feature is expected to facilitate taxpayers in conducting reconciliation. The feature is also expected to ensure that the downloaded data is identical to the data recorded in the coretax history.

For information, L4-A of the Annual Corporate Income Tax Return is the attachment used to report income subject to final income tax and income not included in taxable objects.

Through this attachment, corporate taxpayers must file income subject to final income tax, whether through withholding by a third party or through self-remittance. Examples of income subject to final income tax include:

• Withholding tax on the sale of goods or provision of services by micro, small and medium enterprise (MSME) taxpayers (Gov. Reg. 55/2022, as amended by Gov. Reg. 20/2026);
• Income subject to final MSME income tax;
• Interest on savings accounts, deposit interest, bond interest, government securities interest or local government bond interest;
• Income from the sale of shares on a stock exchange; and
• Rental of land and/or buildings

To display L4-A, taxpayers must select “Yes” in response to the master tax return question in Sector C, number 4: “Does the taxpayer receive or accrue income subject to final income tax?”.

L4-A will pre-populate income data that constitutes a final income tax object from withholding slips prepared by third parties as well as final income tax self-paid by the taxpayer. In addition, taxpayers may manually add or delete income data subject to final income tax.

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