More Tax Deduction Certificates Appearing in Coretax: Here's the Explanation

Jakarta — Before submitting an Annual Tax Return (SPT), taxpayers must attach tax deduction certificates (bupot). However, in the Coretax system, the Directorate General of Taxation (DJP) provides pre-populated data that allows bupot to be directly attached without manual entry, resulting in a higher number of certificates in this year’s annual SPT compared to previous months.

According to an article written by Muhammad Rifqi Saifudin on the DJP website, bupot data in Coretax will appear in sections D and E of the individual annual tax return attachment. Bupot A1 refers to income tax deduction certificates (PPh 21) issued to permanent employees or pension recipients working in the private sector. Bupot A2, meanwhile, is issued to civil servants (PNS), members of the Indonesian National Armed Forces (TNI), members of the Indonesian National Police (Polri), state officials, and their pensioners.

“Beyond bupot A1/A2, DJP’s Coretax also recognises BP21, which are income tax deduction certificates (both final and non-final) typically issued per tax period for specific types of income. Two examples are cashback and affiliate commissions,” Rifqi wrote in his article, quoted on Monday (9 March 2026).

Firstly, cashback is a partial refund of transaction value given after full payment is made. When the transaction occurs, the buyer still pays the normal price, so tax liability is calculated from that full amount. All forms of income that increase economic capacity fall under income category. This is why companies providing cashback to individuals must withhold income tax and issue bupot.

Secondly, affiliate commission is, as its name suggests, income received by an affiliate after a promoted product successfully sells. An affiliate is an individual or group promoting a product or business activity online through social media, websites, blogs, and so forth. The commission calculation varies, such as pay-per-sale (PPS), pay-per-click (PPC), and pay-per-impression (PPI). Like cashback, the commission provider must withhold income tax and issue bupot.

Issuing bupot through DJP’s Coretax enables automatic SPT annual data prefilling, so received certificates directly appear in the annual SPT attachment. Accordingly, Rifqi urges taxpayers not to panic when bupot in DJP’s Coretax appears higher than in previous years. According to him, this occurs because tax deduction data from various sources is now more easily collected and automatically populated.

“More bupot does not automatically mean higher tax. Annual SPT status still depends on total annual income compared to total tax already withheld or paid. Therefore, the final result could be nil, underpayment, or overpayment,” DJP stated.

The presence of bupot enables taxpayers to help monitor company compliance with tax obligations for cashback and commission providers. Should received income match the bupot, it means the company has complied with tax regulations and reported withheld income according to actual circumstances.

What requires attention is completing sections D and E of the annual tax return attachment. Bupot data appears on the annual SPT in section E. Ensure net income has also been entered in section D. This ensures correct tax calculation in the main annual SPT.

Rifqi reminded that if the attachment contents do not match, there is a possibility of overpayment or underpayment inconsistent with actual circumstances. “Many bupot in DJP’s Coretax are evidence of tax data integration. No new tax is being levied by the Directorate General of Taxation. The DJP is also not”inflating” taxpayer income,” he wrote.