Get to Know Coretax 2026 Before Filing Your Taxes
Tax administration digitalization in Indonesia is entering a new phase with the introduction of Coretax DJP. This system integrates various tax administration processes into a single platform, from registration and tax return filing to payments, audits, and collection.
Starting in 2026, Coretax will become an important part of taxpayers’ tax-related activities. Therefore, understanding how the system works and who can use it is no longer just additional knowledge.
Coretax is a system developed by the Directorate General of Taxes (DJP) to bring various tax administration processes together into one integrated system.
Previously, various tax services were handled through several different systems. With Coretax, these processes are being directed toward a more centralized system, allowing taxpayer data to be managed in a more integrated manner.
This change also makes data increasingly important. Information regarding income, business activities, transactions, and tax obligations needs to be recorded accurately.
Who Can Use Coretax?
Coretax is not only intended for MSMEs. The system is used by various parties with tax obligations or tax administration needs. The following are some of the parties who can use Coretax:
Individual Taxpayers
This category includes employees, freelancers, and individuals who operate businesses.
Corporate Taxpayers
This category includes companies and other business entities with tax obligations.
Government Institutions
Government institutions are also part of the Coretax ecosystem for tax administration needs related to government activities and transactions. With its broad user coverage, Coretax is essentially part of the tax administration infrastructure, rather than simply an additional application for a specific group of taxpayers.
E-Commerce (PMSE) Businesses and Other Parties in the Digital Commerce Ecosystem
Businesses conducting activities through electronic platforms may have different tax requirements, making it necessary for their tax administration to be integrated with the DJP system.
What Can Be Reported Through Coretax?
One of Coretax’s main functions is to facilitate the reporting of various tax obligations. The types of tax returns that can be reported depend on the taxpayer’s status and activities.
For Individual Taxpayers, Coretax can be used to file the Annual Income Tax Return (SPT Tahunan PPh), including information on income, assets, liabilities, and tax credits. Certain data may also appear automatically through the prepopulated feature, such as income and withholding or collection certificates that have been reported by other parties.
Meanwhile, taxpayers with specific tax obligations can also use Coretax to file Monthly Unified Income Tax Returns (SPT Masa PPh Unifikasi) and Monthly VAT Returns (SPT Masa PPN). During the process, taxpayers can create or manage supporting documents such as income tax withholding/collection certificates and tax invoices.
In addition to tax reporting, Coretax also covers tax payments and various administrative services, including taxpayer registration, data updates, VAT-registered entrepreneur (PKP) registration or deregistration, as well as other services related to specific tax requirements.
What Changes for Taxpayers?
The changes brought by Coretax are not only about the platform being used, but also about how taxpayers manage their tax data.
Starting in 2026, the Annual Income Tax Return for the 2025 Tax Year will be filed through Coretax. Since the system uses integrated data and includes a prepopulated feature, taxpayers need to make sure that the available information is accurate before filing.
For employees, this means being able to review their income data and withholding certificates. For business owners, keeping accurate records of turnover, transactions, tax documents, and financial statements becomes increasingly important.
For taxpayers, the simplest way to adapt is to make sure that their account is active, their data is accurate, and their tax documents are properly stored.
Coretax is more than just a new system for filing taxes. It is part of the transition toward a more integrated and data-driven tax administration system.
Read more about financing, MSMEs, business, and MEKAR’s latest developments on blog.mekar.id.
