How to Download and Upload PPh 21 Withholding Evidence on Coretax

JAKARTA, KOMPAS.com - The Directorate General of Taxes (DJP) has set that the reporting of the Annual Income Tax (PPh) Notification Letter (SPT) can be done online through the DJP’s Coretax system in 2026.

This system is designed to facilitate and accelerate the tax reporting process.

However, for taxpayers who do not wish to report online, they can still visit the nearest Tax Service Office (KPP) directly.

“So that Eid truly returns to being fitri, just report your taxes promptly,” said Bimo, as quoted on Wednesday (18/3/2026).

Before reporting the Annual SPT, taxpayers need to ensure that the PPh Article 21 withholding evidence (Form A1/BPA1) is available.

Here is a guide to downloading and uploading the withholding evidence on Coretax.

However, if the withholding evidence has already been reported by the employer and recorded in the DJP system, the data will usually appear automatically.

In this case, taxpayers do not need to upload the documents again.

As a reminder, the deadline for reporting the Annual SPT for individual taxpayers is 31 March 2026.

Therefore, taxpayers are urged to report promptly to avoid administrative sanctions and not to rush ahead of the deadline.