Reporting Underpaid Annual Tax Return in CoreTax: How to Address It

In annual tax return reporting, some taxpayers occasionally find themselves with an underpaid tax status for the year. This underpayment status is very common. It usually arises for taxpayers who are employees of two or more employers within a single tax year. “Situations like this often occur for taxpayers who are employees of two or more employers in a single tax year,” quoted from an article titled SPT Underpayment is Normal on the pajak.go.id website, Monday (30/3/2026). The underpayment status upon completing the SPT submission is caused by the calculation of the Non-Taxable Income Allowance (PTKP) being applied more than once, namely at the time each employer performs the deduction. For one taxpayer, in calculating personal income tax (PPh), the PTKP can only be taken into account once. Therefore, the employer or income tax (PPh) withholder must take the PTKP into account. “In accordance with the provisions for PPh Article 21 employee deductions, the employer should indeed take PTKP into account when calculating the amount of income tax to be deducted,” as stated in that article. When a taxpayer has income from another employer, it is unrelated to the income paid by the first employer, so each stands alone in making the deduction. Nevertheless, the underpayment must still be paid by the taxpayer. If the tax payment is not made, the taxpayer may be subject to administrative sanctions up to criminal penalties, as stipulated in Article 7 and Article 39 of Law No. 28 of 2007 on General Provisions and Tax Procedures (UU KUP). Here are the steps to settle the underpaid tax, as published by the Directorate General of Taxes (DJP) via the @DitjenPajakRI account: - Access the DJP Online page at https://djponline.pajak.go.id/ - Then log in to the DJP page and enter the taxpayer’s personal data - Fill in the requested tax data such as tax type, payment type, tax period, tax year, and amount to be paid with the correct nominal value. - Then, click pay on the main page and press e-billing to generate the billing code. - After the billing code is created, the taxpayer can directly make the payment via bank, ATM, mobile banking, or marketplace. - Once the payment is complete, the taxpayer can enter the State Revenue Transaction Number (NTPN) from the state receipt proof into e-filing. - After completing the entry in e-filing, the taxpayer simply awaits confirmation of the underpaid tax payment.