Filling Out Corporate Income Tax Return for MSMEs in Coretax

1. Introduction

The implementation of the Core Tax Administration System (Coretax) by the Directorate General of Taxes (DJP) brings a major reform in tax administration in Indonesia. For Corporate Taxpayers categorized as Micro, Small, and Medium Enterprises (MSMEs/UMKM), the transition from the old system (DJP Online/e-Form) to Coretax offers a more integrated workflow but requires a new understanding of system navigation.

The Corporate MSME Taxpayers referred to in this guide are business entities with a gross turnover not exceeding IDR 4,800,000,000 in one tax year and choose or are required to use the 0.5% Final Income Tax scheme in accordance with Government Regulation (PP) Number 55 of 2022.

In Coretax, filling out the Tax Return (SPT) no longer starts from the back attachments, but uses a wizard concept starting from the Master Form (Formulir Induk). The answers you provide to the questions in the Master Form will determine which attachments are active and mandatory to fill. This article will guide you step-by-step to ensure smooth and accurate tax reporting.

2. Legal Basis and Regulatory References

This SPT filling procedure refers to the following regulations:

1. Government Regulation Number 55 of 2022 concerning Adjustments to Regulations in the Field of Income Tax (Regulating the 0.5% Final Income Tax rate for certain gross turnover).
2. Minister of Finance Regulation Number 81 of 2024 concerning Tax Provisions in the Framework of Implementing the Core Tax Administration System (Legal basis for Coretax).
3. Director General of Taxes Regulation Number PER-11/PJ/2025 concerning the Form, Content, and Procedures for Filling Income Tax Returns (Regulating the SPT form format in Coretax).

Document Preparation

Before entering the Coretax system, MSME Corporate Taxpayers must prepare the following supporting documents:

• Financial Statements: Consisting of Balance Sheet and Profit and Loss Statement.
• Gross Turnover List: Recapitulation of turnover per month and per business activity location.
• Asset Depreciation List: Details of fixed assets owned by the company.
• Final Income Tax Payment Proof: NTPN or proof of 0.5% tax deposit paid every month (tax period).
• Withholding Slips (if any): If transacting with a tax withholder (counterparty) who withholds Final Income Tax.

Steps for Filling in Coretax

1. Login and Impersonate

Access the Coretax page and login using the Individual account (Management/Person in Charge). After successfully logging in, perform Impersonate by selecting the Corporate NPWP to be reported in the profile menu in the top right corner.

2. Creating SPT Concept

1. Go to the Tax Return (SPT) menu -> Create SPT Concept.
2. Select Corporate Income Tax (PPh Badan).
3. Determine the Tax Year (e.g., 2025) and SPT Status (Normal).
4. Click Create.

3. Filling the Master Form (Navigation Key)

This is the most crucial stage. Filling starts from the Master Form (Induk) to determine active attachments.

• Header Section: Select the bookkeeping method (default: Accrual Stelsel). If using Cash Stelsel, ensure there is prior notification.
• Section B (Financial Statement Information):
  • Select the business sector (e.g., Trade or Services).
  • Select audit status (No, if not audited).
• Section C (Final & Non-Object Income) - CRITICAL FOR MSMEs:
  • To the question "Does the Taxpayer receive or obtain income from business with certain gross turnover subject to Final Income Tax?", select YES.
  • This selection will make Section D (General Rate Calculation) inactive (greyed out).

4. Filling Attachment 5 (Gross Turnover List)

After the Master Form is filled, the system will direct you to Attachment 5. This attachment is very important for MSMEs.

• Part A (List of Business Activity Places): Ensure the business location address matches the profile data. If not, update data in the profile menu.
• Part B (Recapitulation):
  • Fill in turnover (gross circulation) per month (January to December) for each business location.
  • The system will automatically calculate Final Tax Payable (0.5% x Turnover).
  • Fill in the Self-Paid Final Tax column with the payment value you have made (validate with NTPN).
  • Ensure the Difference column is 0 (Zero).

5. Filling Attachment 4 (Final Income)

Data from Attachment 5 will flow automatically here.

• Check Part A (Final Income).
• Look at the row with object code 28-423-99 (PP 55). The gross turnover value and tax payable must be automatically filled from Attachment 5.
• If there is Final Tax withheld by other parties, the withholding slip data is usually Prepopulated.

6. Filling Attachment 1 (Financial Statements)

In Coretax, Attachment 1 functions as fiscal reconciliation.

• Fill in Commercial Value (Turnover, COGS, Business Expenses) according to your Financial Statements.
• IMPORTANT: Because MSMEs are subject to Final Tax, all Commercial Income must be moved/mapped to the "Subject to Final Tax" column. Likewise with Business Expenses, adjustments must be made so that Taxable Income (Net Fiscal) becomes ZERO.

7. Completion and Submission

1. Return to the Master Form (Induk).
2. Check Section G (Article 25 Installment). For PP 55 MSMEs, it is usually nil.
3. Upload attachment documents (Financial Statement PDF).
4. Click Save, then Submit SPT.

Case Illustration: PT Berkah Sentosa (MSME)

Coretax Filling Simulation Table

Conclusion

Filling out Corporate Income Tax Returns for MSMEs in Coretax is designed to be more structured with the presence of Attachment 5 as the main calculation tool. The keys to successful reporting are:

1. Ensuring Master Form Section C is answered "YES" for Final Tax.
2. Filling Attachment 5 with accurate monthly turnover details.
3. Ensuring all commercial income in Attachment 1 is moved to the "Subject to Final Tax" column to avoid double tax calculation.

With prepopulated features and payment data integration, Coretax minimizes input error risks, provided the Taxpayer is disciplined in recording turnover and monthly tax deposits.