Proliferation of 'Joki' Services Promising Zero Tax on SPT Filings: Is Coretax Really That Difficult to Use?
Jakarta, CNBC Indonesia - The phenomenon of using ‘joki’ services for filling out annual tax returns (SPT) through the Coretax system is increasingly prevalent in society. Not a few service providers even promise zero tax results to expedite reporting.
Tax consultant from Botax Consulting Indonesia, Raden Agus Suparman, assesses that the prevalence of this phenomenon is triggered by several obstacles in the implementation of the Coretax system itself.
According to him, one of the main causes is the obligation for all taxpayers to create a new account in Coretax, even if they previously had an account in DJP Online. This transition often does not run smoothly. Even for taxpayers experiencing access issues, the process cannot always be completed online.
“However, many taxpayer account transitions are not as smooth as changing a password. For taxpayers still facing login issues, they must still visit the tax office,” said Raden to CNBC Indonesia, quoted on Thursday (9/4/2026).
In addition, the complexity of the forms also becomes a factor driving taxpayers to seek help from others. Agus explained that now only one type of annual SPT form for individual taxpayers is available in Coretax.
Previously, there were several types of forms with varying levels of complexity, such as the very simple 1770SS form, 1770S for employees with withholding evidence, and 1770 for more comprehensive reporting.
“Even if accustomed to the plain 1770, the annual SPT form in Coretax is more complicated. Especially if used to the simpler 1770S form. There is a jump in complexity that taxpayers must learn. And users of the 1770S form are actually the most numerous in filing compared to others,” he said.
On the other hand, tax observer from the Center for Indonesia Taxation Analysis (CITA), Fajry Akbar, assesses that the phenomenon of using joki services is inseparable from the high interest in tax compliance among the public, which is not yet matched by reporting technical ease.
According to him, these technical issues have been a major obstacle even before the Coretax era. Based on surveys conducted, the majority of taxpayers actually understand the importance of taxes and the obligation to report.
“Moreover, with the new application now, although for practitioners the individual SPT reporting should be easier, for laypeople it becomes something new; they are not yet familiar with the existing interface,” Fajry told CNBC Indonesia, quoted on Thursday (9/4/2026).
Fajry also highlighted the integration of third-party data in the system, which often results in an underpayment status, but is not always accompanied by taxpayer understanding to follow up on it.
Not only that, the increasingly detailed reporting obligations, especially regarding assets, add to the complexity.
“For certain groups of society, individual SPT reporting becomes more difficult because data related to assets must be reported in more detail than before. I experienced it myself. I had to take more time to fill in that data,” he said.
Fajry explained that the phenomenon of using joki services is actually not new and also occurs in other countries. He exemplified the practice in the United States, which recognises the profession of tax preparer.
This profession is not a tax consultant, but assists taxpayers in filling out SPT.
“The requirements to become a ‘tax preparer’ are much easier than becoming a tax consultant, and the costs are also much cheaper,” he said.
Nevertheless, this profession requires certification, but not tax consultant certification. The certification is far easier than tax consultant certification.