Indonesia Implements Coretax System for 2025 Tax Reporting

Mandatory Account Activation for Taxpayers

The Indonesian government has launched the Coretax system for filing 2025 annual income tax returns (SPT Tahunan Pajak Penghasilan). As part of this new system, all taxpayers are required to activate their Coretax accounts before the reporting deadline of March 31, 2026. According to Yon Arsal, Staff Expert to the Minister of Finance for Tax Compliance, taxpayers must have a digital certificate or authorization code to access the Coretax system.

Key Requirements and Timeline

1. Digital Certificate Requirement: Taxpayers must obtain a digital certificate/authorization code
2. Activation Process: The account activation process is described as simple
3. Reporting Deadline: SPT submissions must be completed by March 31, 2026
4. Legal Basis: The deadline is governed by the General Provisions and Tax Procedures Law

Implementation Significance

The introduction of Coretax marks a significant step in Indonesia's tax administration modernization. By moving to a digital platform, the tax authority aims to improve compliance and streamline the reporting process. The Ministry of Finance urges taxpayers to activate their accounts promptly to avoid last-minute issues during the reporting period.