{
    "success": true,
    "data": {
        "id": 1656541,
        "msgid": "how-to-settle-underpaid-annual-tax-return-in-coretax-follow-these-steps-1775652767",
        "date": "2026-04-05 14:16:00",
        "title": "How to Settle Underpaid Annual Tax Return in Coretax: Follow These Steps",
        "author": "Erlangga Djumena",
        "source": "KOMPAS",
        "tags": "",
        "topic": "Regulation",
        "summary": "The Indonesian Tax Office provides two methods for taxpayers to settle underpaid annual tax returns (SPT) via the Coretax system: using existing deposit balances or generating a billing code. Taxpayers must complete payment before finalising their SPT submission, with the system updating the status to \"Awaiting Payment\" upon code generation if needed. All SPT reporting and payments for both corporate and individual taxpayers have been extended until 30 April 2026.",
        "content": "<p>For some taxpayers, there is an underpaid status on their Annual Tax\nNotification Letter (SPT) in Coretax. However, taxpayers can only submit\ntheir annual SPT once they have settled it. Settling the underpayment is\na prerequisite for proceeding to the next stage. \u201cThere are two ways to\npay the underpaid SPT: using a deposit or a billing code,\u201d explained DJP\nCortexpedia. So, what are the steps? Here is the explanation. If there\nis no deposit balance, taxpayers can opt to generate a billing code. In\nthis method, the system will automatically issue the billing code, and\nthe SPT status will change to \u201cSPT Awaiting Payment\u201d. If the billing\ncode does not download automatically, taxpayers can check it through:\n[Note: Specific checking method not detailed in source]. It should be\nnoted that all types of SPT reporting and payments have been extended\nuntil 30 April 2026 for both corporate and individual (OP)\ntaxpayers.<\/p>",
        "url": "https:\/\/jawawa.id\/newsitem\/how-to-settle-underpaid-annual-tax-return-in-coretax-follow-these-steps-1775652767",
        "image": ""
    },
    "sponsor": "Okusi Associates",
    "sponsor_url": "https:\/\/okusiassociates.com"
}