Starting this year, those filing taxes in Indonesia must submit their Annual Tax Return (SPT) through a new system called Coretax. Are you ready?
“Indonesia’s Coretax system streamlines tax administration, making compliance faster, simpler, and more transparent for taxpayers”, says Dicky Darmawi, head of the tax division at Moores-Rowland Indonesia. “By integrating data and automating processes, it reduces errors, shortens processing times, and minimizes the need for manual interaction with tax offices. Taxpayers benefit from clearer information, real-time updates, and more reliable digital services”.
For the country, Coretax enhances revenue collection by improving data accuracy, strengthening enforcement, and reducing tax evasion. It also supports better policymaking through richer, more integrated data. Overall, Coretax increases efficiency, boosts trust in the tax system, and contributes to stronger, more sustainable public finances.
Before filing via Coretex, Moores Rowland Indonesia suggests there are four important things every taxpayer should know to help them prepare.
1. Ensure Your NIK and NPWP Are Integrated
As of January 1, 2025, the National Identification Number (NIK) is also officially the Tax Identification Number (NPWP) for individual taxpayers. If your NIK and NPWP have not been integrated, you won’t be able to file your tax return using Coretax.
2. Activate Your Coretax Account and Create an Authorization Code
Once your NIK and NPWP are integrated, the next step is to activate your Coretax account and create an authorisation code. Account activation allows you to access DJP’s online tax services. The authorisation code functions as an electronic signature issued by DJP, ensuring secure and valid submissions. In Coretax, every tax return must be electronically signed using a digital certificate or a DJP-issued authorisation code. Without it, the submission cannot be completed.
3. Review the Tax Rules for Married Employees
For married couples who both earn income and have separate NPWPs, it’s important to review the available tax reporting options. Although the filing process is now done via Coretax, the underlying tax regulations remain the same. The Indonesian tax system recognises the family as one economic unit, allowing couples to either combine or separate their tax filings. Each option has its pros and cons.
4. Update Your Dependents and PTKP Status
Family dependents directly affect your income tax calculation (PPh 21) through the non-taxable income threshold (PTKP), which relates to your marital status and the number of dependents (up to three). The more dependents you have, the less tax is withheld from an employee’s salary. Before you are issued a BPA1/BPA2 withholding slip for December 2025, ensure all your personal and dependent data is correct. If there are changes, promptly inform your HR or finance department.
By understanding and preparing these key steps early, employees and businesses can file their taxes more easily, accurately, and securely. The Coretax system is designed to simplify the tax reporting process — not to make it more complicated. So, don’t wait until the end of March 2026. Prepare your data now, ensure all information is accurate, and experience the convenience of filing your taxes through Coretax.
The Moores Rowland Indonesia Tax Division is ready to assist you or your company in ensuring full compliance and efficiency in your tax reporting process. Whether you need guidance, review, or end-to-end support, the firm’s professionals are ready to help.
Contact Moores Rowland Indonesia today to learn how they can support you or your business in meeting Indonesia’s tax obligations with confidence and peace of mind: moores-rowland.com
