Indonesia’s Ministry of Finance released a regulation in November 2024 (Regulation No. 81) that introduces the “Coretax system” starting on 1 January 2025. Coretax is a vital component of the government’s efforts to modernize and digitize the overall tax framework and enhance the efficiency, accuracy and transparency of tax compliance processes and oversight. It will replace existing processes and provide a centralized platform for Indonesian taxpayers to fulfil their tax obligations in a streamlined manner, reducing the complexity of tax filing while maintaining convenient and transparent access for both the taxpayer and the tax authorities.
The following table compares the previous online portal with Coretax:
The following steps must be taken to access the Coretax system:
The Coretax system requires taxpayers to complete most tax obligations electronically. It should be noted, however, that taxpayers have encountered some challenges with the transition to Coretax, particularly relating to accessibility and authorizations, which potentially affects business operations. The DGT is actively working to iron out kinks in the system to instil confidence in the taxpayer population, enable them to efficiently fulfil their tax obligations and ultimately improve revenue collection.
Irwan Kusumanto
Octa Surya Fatra
Suwenny Leonardi
BDO in Indonesia
The following table compares the previous online portal with Coretax:
| Description | 2024 | 2025 |
| Registration | Direct submission to the tax office or the online e-registration system | Coretax System |
| Person in charge (PIC) | N/A. Access to Director General of Taxes (DJT) online, using a tax ID number and password | |
| Digital certificate | Direct request to the tax office | |
| Role access | N/A | |
| Tax invoice serial number | Request to the tax office or the E-Nofa online system | Automatically generated |
| Issuance of VAT invoice | E-Faktur | Coretax System |
| Issuance of VAT slip | DJT online | |
| Submission of VAT return | Web based E-Faktur | |
| Corporate income tax preparation | E-form and DJT online | |
| ID billing request for corporate income tax, withholding tax and VAT payments | DJT online | |
| Submission of corporate and withholding tax returns | DJT online |
The following steps must be taken to access the Coretax system:
- The company and the PIC must be registered; and
- The PIC must obtain a digital certificate for tax administrative and reporting purposes. The PIC may authorize other parties to have access to the system.
BDO Insights
The Coretax system requires taxpayers to complete most tax obligations electronically. It should be noted, however, that taxpayers have encountered some challenges with the transition to Coretax, particularly relating to accessibility and authorizations, which potentially affects business operations. The DGT is actively working to iron out kinks in the system to instil confidence in the taxpayer population, enable them to efficiently fulfil their tax obligations and ultimately improve revenue collection.Irwan Kusumanto
Octa Surya Fatra
Suwenny Leonardi
BDO in Indonesia