Taxpayers Begin Filing 2025 Annual Tax Returns Using Coretax; Six Common Issues Identified
Jakarta – As 2026 begins, taxpayers are starting to file Annual Tax Returns (SPT) for the 2025 fiscal year through the Coretax system developed by the Directorate General of Taxation (DJP).
The implementation of this new system has raised concerns among taxpayers, who worry it could complicate the SPT filing process. These concerns are understandable as this marks the first time taxpayers are using Coretax after becoming accustomed to the DJP Online service.
In practice, several challenges continue to emerge, particularly affecting employees filing individual income tax (PPh) returns. This is especially problematic since their tax obligations have already been met through withholding tax (PPh Article 21) deductions by their employers. However, in some cases, the reported SPT status shows either underpayment or overpayment. This situation typically results from data entry errors during SPT filing.
One of the most common causes is incorrect selection of the Non-Taxable Income (PTKP) status. In section C, column 5 of the main form, taxpayers must select the PTKP status that matches the information on the withholding certificate (BPA1 or BPA2). If the selected PTKP status differs from that shown on the withholding certificate, the SPT calculation changes, resulting in an underpayment or overpayment status.
If the PTKP status on the withholding certificate does not reflect the taxpayer’s actual circumstances, they are advised to coordinate with their employer to make adjustments. This step is essential to ensure accurate, complete and clear SPT filing.
As a result, withholding certificates linked to a taxpayer’s ID automatically appear in Annex I, column D as income and column E as withheld tax. If taxpayers believe they never received such income, they can delete the withholding certificate from their SPT draft.
Additionally, withholding certificates from activities such as affiliate commissions or cashback from marketplaces are frequently encountered. In these cases, taxpayers must ensure the income value is recorded in column D and the withheld tax amount is shown in column E.
Another common issue concerns spousal tax reporting. Under current regulations, if spouses have no asset separation agreement or choose separate filing status, the SPT must be filed by the husband.