Indonesia Implements Simplified Tax Reporting for Married Couples Through Coretax

Enhanced Tax Filing System for Individuals

The Directorate General of Taxes (DJP) has introduced a significant enhancement to its Coretax system, allowing married couples to combine their tax obligations. This development simplifies the annual tax filing process for individuals by enabling spouses to file their Surat Pemberitahuan (SPT) Tahunan jointly. The new feature is part of Indonesia's broader digital transformation in tax administration.

Key Features of the Combined Tax Reporting

1. Family as Economic Unit: The policy is based on the concept that a family constitutes a single economic unit, allowing for consolidated reporting.
2. Optional Filing Status: While the system allows joint filing, taxpayers retain the flexibility to choose between combined or separate reporting.
3. Digital Requirements: To utilize this feature for the 2025 tax year, taxpayers must have both an active Coretax account and an electronic certificate.
4. Implementation Timeline: The new system will be mandatory for the 2025 tax year, giving taxpayers time to prepare their digital credentials.

Implications for Taxpayers

The introduction of combined tax reporting through Coretax represents a significant shift in Indonesia's tax administration. For married couples, this means:

• Simplified tax compliance through a single, consolidated filing
• Potential administrative efficiency improvements
• Requirement to coordinate tax affairs digitally through Coretax

Technical Requirements and Next Steps

To take advantage of this new feature, taxpayers need to ensure they have the necessary digital infrastructure:

1. An active Coretax account
2. Valid electronic certificate/authorization code
3. Understanding of the new joint filing process

The DJP has been actively promoting digital tax compliance through various initiatives, with the Coretax system being a central component of their modernization efforts.