Coretax Indonesia: What a Company Must Set Up and Watch
Coretax in Indonesia explained for a company: who acts in the account, why a tax letter counts as received the day it is sent, and how payment works.
- PMK No. 81 Tahun 2024 on tax provisions for implementing the core tax administration system — set 14 October 2024, in force 1 January 2025 (Article 484). Articles 1, 4–8, 10–12, 103–104 and 472. Amended by PMK 11/2025, 53/2025, 54/2025 and 1/2026, none of which changes those articles
- PER-11/PJ/2025 on reporting income tax, VAT, luxury-goods tax and stamp duty — in force 22 May 2025. Article 6 withholding slips; Articles 40–43 e-Faktur
- PER-7/PJ/2025 on tax registration and account administration — Annex I, the registration and activation forms
- DGT guide, Penanggung Jawab (PIC), Impersonate dan Penambahan Role Akses bagi WP Badan, version 1.0, 28 January 2025 — guidance, not a regulation
- PMK No. 111 Tahun 2025 on taxpayer compliance supervision — in force 1 January 2026. Article 6(2)(a)
- KEP-67/PJ/2025 and KEP-55/PJ/2026 — penalty waivers for the Coretax rollout, as announced by DGT
Coretax Indonesia is the system through which a company deals with the Indonesian tax office, the Directorate General of Taxes (DGT, known in Indonesian as DJP). It runs under PMK No. 81 of 2024, in force since 1 January 2025. Registration, payment, returns, tax invoices and withholding slips all go through it, and a company can act in it only through named individuals.
The regulation has been amended four times since, by PMK 11/2025, 53/2025, 54/2025 and 1/2026. None of those amendments changes the rules below. Article numbers refer to PMK 81/2024 unless another regulation is named.
The rules that apply to everything in Coretax
Electronic by default
Taxpayers act through the taxpayer portal, an integrated application or the contact centre. Paper is a fallback, allowed only where the infrastructure is missing, the taxpayer’s systems fail, or there is a disaster (Article 4).
Jakarta time
Electronic times run on Western Indonesia Time (WIB). A return filed late in the evening from abroad is dated by the clock in Jakarta (Article 5).
The first document counts
Where the same document is submitted twice for the same obligation, the one recorded first is the one that counts (Article 7(6)).
No paper copy follows
An electronic document has the same legal force as paper, and a decision issued electronically is not issued on paper as well (Articles 10(5) and 11(9)).
Who acts for a company
There is no shared company login. A company’s electronic documents are signed with the authorisation code or certificate that belongs to an individual: a member of its management, someone management appoints to sign, or a tax proxy using their own (Article 10(2)–(4)).
In practice, DGT’s guide of 28 January 2025 says, the person in charge (PIC) enters Coretax from their own personal account and acts for the company from there.
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The company account is activated
Activation needs a validated email address and mobile number (Article 6(4)). Consent to receive tax documents in the account is given at the same time (Article 12(7)).
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An authorisation code is issued
It makes an uncertified electronic signature (Article 8(5)–(6)). The alternative is a certificate from a provider the Minister of Finance has appointed (Article 8(3)–(4)).
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A member of management acts for the company
Or someone management formally appoints (Article 10(2)–(3)). DGT's guide notes the person in charge need not be the president director.
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Drafters and signers are assigned
A drafter prepares documents and a signer signs them. Someone already logged in must log out and back in before a new role takes effect (DGT guide).
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Invoice access is added
Issuing a tax invoice for value added tax (VAT) needs an authorisation code or certificate, and access to create invoices (PER-11/PJ/2025, Article 42(1)).
The registration form records a foreign person in charge by passport and the number of their KITAS (temporary stay permit) or KITAP (permanent stay permit) (PER-7/PJ/2025, Annex I). Certificates and filing identification numbers issued before Coretax sign only for tax periods up to December 2024 (Article 472(1)).
Tax office letters count as received the day they are sent
Tax bills, underpayment assessments, reminders, warnings and decisions on objections can all be issued electronically (Article 11(2)). They are sent to the company’s account or to its registered email address (Article 12(1)).
Received whether or not anyone logs in
The date a document is sent to the account is also the date it is received (Article 12(4)). Where a document goes to more than one channel and the company gave its consent to receive documents in the account, which is done at activation, the date it reached the account governs (Article 12(6)–(7)). A deadline that runs from receipt therefore starts that day.
The response window for a tax data request letter (SP2DK) starts the same way.
Paying: one slip for several taxes, and the tax deposit
One tax payment slip can cover several types of tax, several tax periods, or several tax bills and assessments at once (Article 104(1)). It must carry at least (Article 104(2)):
- the company’s tax number (NPWP)
- the tax account code
- the payment type code
- the tax period or tax year
- the amount paid
The tax deposit is a payment not yet tied to any particular tax (Article 1(112)). It is topped up by electronic payment, by transfer, or from an overpayment, and applied to a tax later by transfer (Article 103(2)–(3)). The date of an electronic top-up is recognised as the payment date (Article 103(4)).
The regulation does not say how that date applies when a deposit is allocated to a tax after its due date. Treat a deposit as a convenience, not as a way to make a late payment on time.
Returns, tax invoices and withholding slips
| Made in | What it needs | |
|---|---|---|
| Tax invoices (e-Faktur) | The e-Faktur module of the taxpayer portal, or an application from a provider DGT has appointed (PER-11/PJ/2025, Articles 40–41) | An authorisation code or certificate, and invoice-creation access. The serial number is assigned when the invoice is uploaded (Articles 42–43) |
| Withholding slips | The eBupot module of the taxpayer portal (PER-11/PJ/2025, Article 6) | An electronic signature. An employee's annual slip is Form BPA1 |
| Returns | The taxpayer portal or an integrated application (Article 4(2)) | The formats set by PER-11/PJ/2025 |
The date each is due is on the Indonesia compliance calendar, and how the monthly tax on pay is worked out is in the guide to PPh 21 effective rates.
The first year
DGT answered the rollout’s problems with penalty waivers, not new deadlines. It announced that penalties for late payment and filing in the first months of 2025 were waived under KEP-67/PJ/2025. Individual annual returns for tax year 2025 kept their 31 March 2026 deadline but drew no penalty if filed and paid by 30 April 2026 (KEP-55/PJ/2026), and DGT’s own site reported the same relief for corporate returns to 31 May 2026. None of that relief applies now.
What this means for you
Know who the person in charge is today, and whether they are still with the company. When they leave, the role has to be moved on purpose. Make sure somebody reads the account regularly, because a letter sitting there unopened has already been received.
Keeping the monthly payments and returns on time through Coretax is corporate tax work.