Ensure These Matters Before Reporting Annual Tax Returns via Coretax!
JAKARTA, KOMPAS.com - Entering 2026, taxpayers in Indonesia are once again facing the period for reporting the Annual Tax Return (SPT) for Personal Income Tax (PPh). However, this year’s reporting features significant differences due to the use of a new system, namely Coretax.
For individual employee taxpayers, reporting the Annual SPT for the 2025 Tax Year becomes the first instance of using that system. Therefore, understanding from the outset is crucial to ensure the reporting process runs smoothly and avoids obstacles ahead of the deadline.
According to the DJP website, Coretax is a modern tax administration system developed by the Directorate General of Taxes (DJP) to integrate all tax services into one platform. This system covers registration, reporting, payment, examination, and tax collection.
One of the main changes in Coretax is the simplification of reporting administration. Previously, employee taxpayers used Form 1770 S or 1770 SS; now, only one single form is available, namely the Annual SPT for Individual PPh.
“In addition, tax deduction proofs have also changed from 1721-A1 and 1721-A2 to BPA1 and BPA2,” states the DJP website, quoted on Monday (30/3/2026).
To ensure smooth reporting, here are several important matters that employee taxpayers need to pay attention to:
- Ensure NIK is integrated with NPWP
Since 1 January 2025, the Population Identification Number (NIK) has officially been used as the Taxpayer Identification Number (NPWP) for individual taxpayers. This integration is a primary requirement to access Coretax services.
Taxpayers can check the integration status by attempting to log in to DJP Online using their NIK or through the Coretax portal.
If the data is not yet integrated, taxpayers need to perform matching at the tax office by bringing identity documents such as ID card and Family Card.
The next step is to activate the Coretax account. For those without a DJP Online account, activation can be done through the “Account Activation” menu on the Coretax portal. Meanwhile, for those who already have an account, simply reset the password if necessary.
In addition, taxpayers must also create an authorisation code. This code serves as an electronic signature in the annual SPT reporting process.
Without an authorisation code, reporting cannot be completed because the final stage requires verification using that code.
- Pay attention to husband-wife tax reporting provisions
For married couples who both work, it is important to understand the tax reporting provisions.
The Indonesian tax system views the family as one economic unit, so reporting can be done jointly or separately.
If choosing joint reporting, it is done using the husband’s NPWP, while the wife’s income is reported as final income.