Indonesian Political, Business & Finance News

How to File Annual Personal Income Tax Return via Coretax DJP

| | Source: KOMPAS Translated from Indonesian | Regulation
How to File Annual Personal Income Tax Return via Coretax DJP
Image: KOMPAS

JAKARTA – The Directorate General of Taxes (DJP) provides a filing service for annual income tax returns (Surat Pemberitahuan/SPT Tahunan Pajak Penghasilan) for employees through the Coretax DJP system.

Through this platform, taxpayers can file their annual SPT online with a more practical and integrated process. DJP Director General Bimo Wijayanto of the Ministry of Finance urged the public to submit their annual SPT before Eid al-Fitr.

“So that your Eid celebration is truly blessed, go ahead and file your tax returns. Better to complete your obligations than to have an uneasy Eid,” said Bimo during a tax briefing with media personnel on Thursday, 5 March 2026.

Through Coretax DJP, employees are expected to find it easier to meet their tax obligations before the reporting deadline. With the Coretax system, annual PPh SPT for the 2025 tax year will no longer be submitted via DJP Online.

Before submitting the annual PPh SPT via Coretax, ensure you have already registered a Coretax account. In addition to having a Coretax account, you must also have a DJP authorisation code or electronic certificate to be used as a digital signature.

Additionally, you need to prepare Proof of Withholding (Bukti Pemotongan/Bupot) for PPh Article 21 Form BPA1. You can download this Bupot yourself through the My Portal module and the My Documents menu.

Generally, the process consists of four main stages:

  1. Creating an SPT Draft

  2. Filling in the Main SPT Form

  3. Completing SPT Attachments

  4. Submitting the SPT

Creating an SPT Draft

  • Select the Notice of Notification (SPT) module.

  • Go to the Notice of Notification (SPT) menu.

  • On the SPT Not Yet Submitted page, click Create SPT Draft.

Steps on the Create SPT Draft page:

  • Select SPT Type

  • Click Personal Income Tax (PPh Orang Pribadi)

  • Click Continue

  • Select Reporting Period

  • Select Annual SPT

  • Select the period January 2025 – December 2025

  • Click Continue

  • Select SPT Type

  • Select Normal SPT

  • Click Create SPT Draft

  • The system will then return to the SPT Not Yet Submitted page.

  • If successful, the SPT draft appears in the SPT Draft list.

  • Click the pencil icon to start filling in the SPT.

  • Ensure you select Annual PPh SPT for Individual Taxpayers.

Completing the Main SPT Form

The form consists of the main SPT form and attachments. The main SPT form comprises a header and sections A–J.

The following columns are automatically filled by the system:

  • Tax Year / Tax Year Period

  • Bookkeeping Period

  • SPT Status

Sections that need to be completed:

  • Income Source → select Employment

  • Bookkeeping/Recording Method → select Recording

  • Section A – Taxpayer Identity

  • Identity data is automatically filled by the system.

  • If your marital status is separate property (PH) or you choose separate filing (MT), complete the Spouse Tax Obligation Status column.

  • Section B – Net Income Summary

Answer the following questions:

  • Do you receive domestic income from employment? → Yes

  • Do you receive domestic income from business and/or freelance work? → No

  • Do you receive other domestic income? → No

  • Do you receive foreign income? → No

Note: Your answers will determine follow-up questions and attachments that appear.

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