Coretax Not Delayed, DJP Running Old System To Support Coretax
Based on Minister of Finance Regulation (PMK) No. 81 of 2024, the Directorate General of Taxes (DJP) ensures that the implementation of the latest tax administration system, Coretax, continues as planned. However, to address various technical challenges, DJP has decided to run the old system in parallel to support tax processes. This decision was made following a hearing between DJP and Commission XI of the Indonesian House of Representatives (DPR RI) on February 10, 2025. During the meeting, it was agreed that the old tax administration system, the DJP Information System (SIDJP), will continue to be used alongside Coretax. The agreed scenario applies only to e-filing and e-faktur desktop services. This measure aims to ensure that taxpayer services remain uninterrupted and tax revenue collection remains optimal.
IMPLEMENTATION OF OLD SYSTEM (DJP Online) AND CORETAX
One example of the application carried out in the old system is the Annual Tax Return reporting before the 2025 tax year which can still be done through e-Filing on the Pajak.go.id page, this is intended for the submission of the 2024 Individual Tax Return due on March 31, 2025 and the 2024 Corporate Tax Return due on April 30, 2025. In addition, based on KEP-54/PJ/2025 dated February 12, 2025 concerning the Determination of Certain Taxable Entrepreneurs (PKP) and based on the Announcement of the Directorate General of Taxes (DGT) No. PENG-13/PJ.09/2025, the Directorate General of Taxes provides 3 (three) options in making Tax Invoice for the delivery of Taxable Goods (BKP) and/or Taxable Services (JKP), namely using 1) Coretax, 2) E-faktur Desktop (Old Application), 3) Host-to-Host E-Faktur via PJAP. This aims to provide convenience to Taxable Entrepreneurs (PKP) in making Tax Invoices.
Starting January 2025, the CoreTax system will be fully implemented for all tax transactions. The issuance of Taxpayer Identification Numbers (NPWP) for newly registered local and foreign companies (PMA) will also be processed through CoreTax. Furthermore, all 2025 tax reporting transactions, including PPH 21, PPH 23 (Unification), PPH 25, PPH 26, and Final PPH, must be completed via CoreTax. Recognizing the scale of this transition, Commission XI of the House of Representatives has urged the Directorate General of Taxes (DGT) to develop a low-risk roadmap for CoreTax implementation, ensuring seamless taxpayer services. Additionally, the House emphasized that no sanctions should be imposed on taxpayers affected by technical disruptions within the CoreTax system throughout 2025.
WHAT SHOULD YOU DO AS AN INVESTOR?
As a company owner in Indonesia, it’s crucial to check the registered year of your company’s NPWP (Taxpayer Identification Number). Additionally, it’s important to review any transactions that occurred in your company in 2025, as well as those from the previous year. To assist with this, we have created a detailed table outlining the latest reporting guidelines. This will help you navigate the transition from the old system (DJP Online) to the new Coretax system, ensuring that your tax reporting is accurate and up to date.
Year of TIN (NPWP)
DJP Online (Old System)
CORETAX (New System)
TIN issued in 2024 and the previous year.
Note. Transaction Data until December 2024.
All tax reporting on company transactions until December 2024 is submitted to the online DGT system.
Annual corporate tax reporting for the period 2024 is submitted to the online DGT system.
Personal Annual tax reporting for the period 2024 is submitted to the online DGT system.
Note. Transaction Data from January 1, 2025.
All Tax Reporting on company transactions in 2025.
PPH 21 tax reporting.
PPH 23 unification tax reporting.
Income Tax 25 reporting.
Final Income Tax Reporting
PPH 26 tax reporting.
VAT reporting.
Annual Corporate Tax Reporting period 2025.
Individual Annual Tax Reporting period 2025.
Attention:
All Companies and PICs are required to register with Coretax for tax reporting on all transactions starting from January 1, 2025.
TIN issued in 2025
–
Note. Transaction Data from January 1, 2025.
All Tax Reporting on company transactions in 2025.
PPH 21 tax reporting.
PPH 23 unification tax reporting.
Income Tax 25 reporting.
Final Income Tax Reporting
PPH 26 tax reporting.
VAT reporting.
Annual Corporate Tax Reporting period 2025.
Individual Annual Tax Reporting period 2025.
For taxpayers, especially businesses, changes in the tax system can be a big challenge. Make sure your business stays compliant and avoids technical issues by consulting with our team. We are ready to help you understand the Coretax transition, manage your tax obligations, and ensure compliance with the latest regulations. Contact us now for a free consultation!
Source: pajak.go.id, PMK 81 tahun 2024, KEP-54/PJ/2025, PENG-13/PJ.09/2025
Disclaimer
The information provided here is based on our long experience. The process or requirement may vary depending on the specific facts and conditions. Besides, the law and regulations in Indonesia are subject to frequent changes. Please contact us as your consultant to get an up to date information and accurate advice. For more Information click here and You can also follow our social media accounts to see the latest information posts. please click on the following links: Facebook, Instagram, Linkedin, and Twitter.
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