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Tax Guides

EFIN Activation Guide for Coretax 2026: Requirements, How to Apply, and Recovery

Complete guide to activating and resetting EFIN in Indonesia's Coretax era. Document requirements, application via Coretax or KPP, plus EFIN recovery procedures.

Tax Guides

Corporate Annual Tax Return Guide via Coretax 2026

Complete guide to filing Indonesia's corporate annual income tax return via Coretax: legal basis, document checklist, Form 1771 walkthrough, PPh Article 29 calculation, and FAQ.

Tax Guides

Low-Risk PKP Guide: Criteria, Coretax Application, and the Accelerated VAT Refund

Low-Risk PKP status (Pasal 9 ayat (4c) UU PPN) lets a taxpayer claim VAT refunds through document research instead of a full audit. This guide covers eligibility, the legal basis, the Coretax application flow, a worked example, and a practical FAQ under PMK 28/2026.

Tax Guides

Advance Tax Refund Guide under PMK 28/2026: Eligibility, Mechanism, and How to File via Coretax

PMK 28/2026 restructures advance refund procedures into three tracks: Qualified Taxpayer (KUP Law Art. 17C), Specific Requirements Taxpayer (KUP Law Art. 17D), and Low Risk PKP (VAT Law Art. 9(4c)). All applications go through Coretax and are processed via a review mechanism.

Tax Updates

DJP Urges Individual Taxpayers to File NPPN via Coretax or Switch to Bookkeeping

The DJP reminds individual taxpayers running businesses or independent professions to file their NPPN notification through Coretax. Taxpayers missing the 31 March 2026 deadline must keep full bookkeeping for the entire tax year.

Tax Updates

PMK 28/2026: Qualified Taxpayer Applications Now Filed via Coretax, Deadline 10 January

Indonesia's Ministry of Finance confirms applications for Qualified Taxpayer (Wajib Pajak Kriteria Tertentu) status must now be filed via Coretax by 10 January each year, with a 30 working day decision window.

Tax Updates

DJP Releases Coretax Update May 2026: New e-Bupot and Annual SPT Modules

The Directorate General of Taxes (DJP) released a Coretax update in May 2026, adding refinements to e-Bupot and the corporate Annual SPT module.

Tax Guides

SP2DK Guide: How to Respond to Indonesia's Tax Clarification Letter After PMK 111/2025

Complete guide to Indonesia's SP2DK (tax clarification letter). Covers the legal basis, the three supervision categories under PMK 111/2025, the 14-day response window, the seven-day extension right, case examples, and how to respond through Coretax.

Tax Updates

Indonesia Reopens Status for Qualified Taxpayers and Low-Risk PKPs: 1-10 June 2026

PMK 28/2026 voids every Qualified Taxpayer and Low-Risk PKP designation issued under PMK 39/2018. Eligible taxpayers must reapply through Coretax between 1 and 10 June 2026 to keep the accelerated refund facility.

Tax Updates

DJP Extends Corporate Annual Tax Return Deadline to 31 May 2026 via KEP-71/PJ/2026

Indonesia's DGT issued KEP-71/PJ/2026 granting corporate taxpayers an extra month to file fiscal year 2025 annual returns until 31 May 2026, with administrative penalties waived during the Coretax transition.

Tax Guides

Indonesia PPh Article 22 Guide: Types, Rates, Collectors, and Filing

Complete guide to Indonesia's PPh Article 22 income tax: legal basis, transaction types collected at source, designated collectors, tariffs, and how to file via Coretax DJP.

Tax Guides

Indonesia Tax Refund Guide: Eligibility, Procedure, and How to File

A complete guide to Indonesian tax refunds: legal basis (UU KUP, UU PPN, PMK 28/2026), advance vs regular refund mechanisms, eligibility for each taxpayer category, how to file via Coretax, plus worked examples and FAQ.

Tax Updates

Indonesia Tightens Tax Audits and Cooperative Compliance to Hit Rp2,357.7 Trillion Target in 2026

DGT must close a Rp562.4 trillion gap in 2026. Strategy mixes payment supervision, joint audits, cooperative compliance for large taxpayers, and Coretax plus cross-agency data integration.

Tax Guides

NPPN Guide: How to Use Net Income Calculation Norm for Individual Taxpayers

A complete guide to Indonesia's Net Income Calculation Norm (NPPN) for individual taxpayers in independent professions and business activities. Covers eligibility, percentages, calculation method, Coretax filing procedure, and worked examples of tax due.

Tax Glossary

Qualified Taxpayer (Wajib Pajak Kriteria Tertentu)

A Qualified Taxpayer (Wajib Pajak Kriteria Tertentu) is a compliant taxpayer designated by the Director General of Taxes under Article 17C of Law No. 28 of 2007 on General Provisions and Tax Procedures and Article 4 of PMK 28/2026, and is entitled to receive an advance refund of tax overpayment. The designation is granted once the taxpayer meets four conditions: timely filing of tax returns for all tax types over the past three years; no late payment beyond the final payment deadline for any tax type within the five years preceding designation; financial statements audited with an unqualified opinion (WTP) for three consecutive years; and no tax arrears. The application is filed via Coretax no later than 10 January of the running year, with a decision issued within 30 working days.

Tax Glossary

Annual Tax Return (SPT Tahunan)

The Annual Tax Return (SPT Tahunan) is the official form used by taxpayers to report all income, assets, liabilities, and tax calculations for a tax year to Indonesia's Directorate General of Taxes (DJP). Governed by Article 3 paragraph (1) of Law No. 28/2007 on General Tax Provisions and Procedures (UU KUP). Filing deadlines: March 31 for individual taxpayers and April 30 for corporate taxpayers (Article 3 para. 3, UU KUP). Filing is done through DJP Online using e-Filing or the official Coretax application. Late filing incurs penalties of Rp 100,000 for individuals and Rp 1,000,000 for entities (Article 7 para. 1, UU KUP). The return must be filed even if income is zero, below the non-taxable threshold, or resulting in a loss, provided the taxpayer is registered with DJP. Supporting documents include withholding certificates (Form 1721-A1), tax payment proof (monthly SPT), and income documentation.

Tax Glossary

Low-Risk PKP (PKP Berisiko Rendah)

A Low-Risk PKP (Pengusaha Kena Pajak Berisiko Rendah) is a Taxable Enterprise designated by Indonesia's Directorate General of Taxes as a low-risk profile and therefore entitled to advance refunds of excess VAT payments. The legal basis is Article 9(4c) of the VAT Law, implemented by PMK 28 of 2026, effective 1 May 2026. Eligible categories include public companies listed on the Indonesia Stock Exchange, state-owned and regional-owned enterprises, majority-owned BUMN subsidiaries, main customs partners (MITA), Authorized Economic Operators (AEO), registered manufacturers, large pharmaceutical wholesalers, certain medical device distributors, and consistent exporters of goods or services. The status is valid for 2 tax years and must be applied for through the Coretax system. The main benefit: VAT refunds are processed through document research instead of a full audit, with disbursement within one month of a complete application.

Tax Glossary

EFIN (Electronic Filing Identification Number)

EFIN (Electronic Filing Identification Number) is a 10-digit identification code issued by Indonesia's Directorate General of Taxes (DJP) to taxpayers, serving as the activation code for electronic tax services including e-Filing, e-Form, and e-Billing on the DJP Online portal. Governed by Regulation of the DJP Director No. 41/PJ/2015 as amended by No. 32/PJ/2017. EFIN is confidential and personal; each taxpayer receives one EFIN for life (while registered active with DJP). To obtain an EFIN, the taxpayer submits a request to the registered Tax Service Office (KPP) in person with photocopies of ID and NPWP card, or through DJP-approved channels such as the Coretax application. EFIN differs from a password: EFIN is the identifier, while a password (PIN/access code) is additional security typically created by the taxpayer on first login.

Tax Glossary

Tax Research (Penelitian)

Tax research (penelitian) is a set of activities carried out to assess the completeness of a tax return (SPT) and its attachments, including assessing the correctness of the writing and the calculation (Article 1 number 30 of the KUP Law). Research is administrative and document-based, so it is less deep than a tax audit (pemeriksaan), which tests the books in full. In modern Coretax-based administration, research validates withholding slips, collection slips, payments via the state revenue transaction number (NTPN), and tax invoices electronically. Research is the backbone of the preliminary tax refund mechanism, because that refund is granted through research rather than an audit.

Tax Guides

Guide to KPP (Indonesian Tax Service Office): Types, Duties, and How to Check Your Registered KPP

Tax Guides

Preliminary Tax Refund in Indonesia: How to Get Your Overpayment Back Faster

Tax Updates

PMK 8/2026: OJK to Submit SLIK Data to Indonesia's DGT, ILAP List Hits 105

Indonesia's Ministry of Finance issued PMK 8/2026 amending PMK 228/2017 on ILAP. OJK is officially added as a reporting entity required to submit SLIK financial data to the DGT.

Tax Updates

PMK 28/2026 Overhauls Tax Refund Mechanism: SKPPKP Now Within 3 Months

Indonesia's Ministry of Finance has replaced its preliminary tax refund rules through PMK 28/2026, effective 1 May 2026. The regulation classifies eligible taxpayers into three groups and sets explicit timelines for issuing the SKPPKP refund decision letter.

Tax Updates

Indonesia's 2025 Annual Tax Returns Reach 13.32 Million Filings, Relaxation Window Ends 31 May 2026

Indonesia's DGT logged 13.32 million 2025 annual income tax returns by 20 May 2026. Corporate taxpayers have until 31 May to file under KEP-71/PJ/2026 with no late penalty.

Tax Guides

PPh 21 DTP 2026 Guide: Eligible Sectors, Criteria, and How to Claim

The PPh 21 Borne by Government incentive runs through 2026 for employees in labor-intensive industries and tourism earning up to IDR 10 million per month. This guide covers eligible sectors, employee criteria, and employer reporting steps.

Tax Guides

Indonesia PPh Article 26 Guide: 20% Rate, Objects, and Withholding for Foreign Taxpayers

PPh Article 26 is Indonesia's withholding tax on Indonesia-sourced income paid to foreign taxpayers (WPLN) other than a permanent establishment. The standard rate is 20% on gross income. Tax treaties can reduce the rate. Legal basis: Article 26 of the Income Tax Law.

Tax Guides

Complete List of Income Excluded from Indonesia's 0.5% Final PPh After GR 20/2026

Not every income earned by an MSME taxpayer qualifies for the 0.5% final PPh rate. GR 20/2026 clarifies which income is excluded, from independent professions and offshore earnings to income already subject to other final taxes. This guide lists every exclusion and explains how to separate income on your annual return.

Tax Guides

Article 29 Income Tax (PPh 29) Guide: How to Calculate, Pay, and File Underpaid Annual Tax

Tax Guides

Indonesia Cooperative Compliance Guide: TCF, Mechanism, and How to Join

What is cooperative compliance in Indonesia, how the DGT Tax Control Framework (TCF) works, and who qualifies for the pilot program in 2026.

Tax Guides

Guide to Indonesia's 0.5% Final PPh for MSMEs after GR 20/2026: Subjects, Threshold, and Calculation