As Indonesia enters the 2026 tax filing season, the government has confirmed that the policy mandating the use of Coretax now applies to all taxpayers. The Directorate General of Taxes (DGT) requires individuals and corporations to submit their Annual Tax Returns exclusively through the Coretax platform. This shift represents a significant step in Indonesia’s digital tax administration reform, aiming to enhance compliance, efficiency, and transparency.
The new system replaces previous reporting mechanisms and centralizes tax administration into one integrated digital platform. Through Coretax, taxpayers can complete the entire filing process online, eliminating the need to visit a tax office. Consequently, the government expects higher reporting rates and fewer administrative delays.
New Mandatory Digital Tax Filing Rules for 2026
Starting this year, taxpayers must file their Annual Tax Returns through Coretax. The policy follows Ministry of Finance Regulation (PMK) No. 81/2024, which establishes Coretax as the official reporting channel. In addition, the General Taxation Provisions and Procedures Law (UU KUP) continues to regulate filing obligations and deadlines.
Under this framework, both individual and corporate taxpayers must transition fully to the digital system. The DGT designed Coretax to simplify reporting procedures and strengthen oversight. Moreover, the platform supports the government’s broader tax reform agenda by increasing accountability and reducing manual processing.
Officials continue to emphasize that this transition forms part of Indonesia’s long-term modernization strategy. By integrating registration, reporting, and authorization into one system, the DGT aims to create a more transparent and reliable tax administration environment.
2026 Tax Filing Deadline and Penalties
Taxpayers must also pay close attention to the 2026 tax filing deadline. According to current regulations:
- Individual taxpayers must submit their Annual Income Tax Return no later than three months after the end of the tax year, or by March 31, 2026.
- Corporate taxpayers must file within four months after the end of the tax year.
If individuals miss the deadline, authorities will impose an administrative fine of IDR 100,000. Therefore, the DGT strongly encourages early submission to avoid penalties and potential system congestion near the deadline.
Timely reporting reflects taxpayer discipline and supports national development funding. Tax revenue continues to finance infrastructure projects, healthcare improvements, education programs, and various social initiatives. For that reason, the government views punctual filing as both a legal obligation and a civic contribution.
How to Use the Coretax Tax Reporting System
To submit returns through Coretax, taxpayers must complete several key steps:
- Register a Coretax account
- Activate the account
- Generate an authorization code or electronic certificate
- Complete and submit the Annual Tax Return online
During the current filing season, tax offices have intensified outreach efforts to guide taxpayers through these procedures. The Tax Service Office for Corporate and Foreign Taxpayers (KPP Badora), in collaboration with the Regional Office of DGT Jakarta Khusus, has conducted educational sessions for corporate employees.
Head of KPP Badora Natalius stated, “We view this as part of our commitment to providing optimal services to taxpayers. I hope the relationship that has been built between taxpayers and KPP Badora will become even stronger,” highlighting the government’s service-oriented approach.
Participants in these sessions frequently raise questions about spouse tax identification numbers (NPWP), dependents, asset declarations, and withholding tax slips. When time runs short, organizers collect questions and respond through official communication channels.
Government Outreach and Taxpayer Education Efforts
To ensure smooth implementation, tax offices have deployed trained educators to deliver direct guidance. These outreach programs target both corporate groups and individual taxpayers. Through seminars and socialization sessions, officials aim to strengthen the understanding of digital reporting requirements.
Danang Dwi Purnomo, Head of the Supervision Section at KPP Badora, emphasized the broader goal of these initiatives. He said, “We hope this outreach activity will further improve taxpayer understanding and compliance,” underscoring the focus on voluntary compliance.
By engaging directly with taxpayers, authorities seek to minimize confusion and reduce reporting errors during this transition period.
Preparing for Digital Tax Compliance in 2026
As the 2026 filing season progresses, taxpayers should prepare early. They should gather financial documents, confirm account activation, and secure the required electronic certificate well before the deadline. Early preparation reduces last-minute pressure and technical disruptions.
Ultimately, the mandatory adoption of Coretax signals Indonesia’s commitment to digital governance. By embracing the new system, taxpayers can complete their obligations more efficiently while contributing to a stronger and more transparent tax administration system.
Source: sinarfakta.com, news.ddtc.co.id
Image: Stefanut Sava / Canva
