List of Depreciation and Amortization Expenses in Corporate Income Tax Return (Coretax)

Introduction

The implementation of the Core Tax Administration System (Coretax) brings fundamental reforms to the reporting procedures of the Annual Corporate Income Tax Return (SPT PPh Badan). One area undergoing significant administrative and technical changes is the reporting of Fiscal Depreciation and Amortization Expenses.

In the Indonesian tax regime, depreciation on tangible assets and amortization on intangible assets are deductible expenses used to calculate Taxable Income, provided they meet the requirements of Articles 11 and 11A of the Income Tax Law.

Previously, in the old e-Form or e-Filing systems, Taxpayers often only attached depreciation lists in separate PDF or CSV formats. However, in the Coretax ecosystem, this list transforms into structured data directly integrated with the Main Tax Return and the Profit and Loss Attachment. This article thoroughly explores the latest format of Attachment 9 (Lampiran 9) in Coretax, its differences from the old system, and filling illustrations.

Legal Basis and Regulatory References

The changes in reporting procedures are based on the following legal frameworks:

1. Law Number 7 of 2021 (UU HPP): Regulating the latest tax legal basis, including Income Tax.
2. Government Regulation Number 55 of 2022: Regarding Adjustments to Income Tax Regulations, which governs useful lives and depreciation rates.
3. Minister of Finance Regulation Number 72 of 2023: Regulating the technicalities of tangible asset depreciation and intangible asset amortization.
4. Minister of Finance Regulation Number 81 of 2024: Regarding Tax Provisions for the Implementation of the Core Tax Administration System.
5. Director General of Taxes Regulation Number PER-11/PJ/2025: Concerning the Form, Content, and Procedures for Filling Annual Income Tax Returns.

Paradigm Shift: From Loose Attachments to Structured Data

In Coretax, reporting depreciation is no longer merely administrative but becomes part of system validation.

Table 1: Comparison of Depreciation Reporting (Old System vs Coretax)

Structure of Attachment 9: List of Fiscal Depreciation and Amortization

Based on the Appendix of PER-11/PJ/2025, Attachment 9 is divided into three main categories:

1. Tangible Assets (Groups 1, 2, 3, 4, and Other Groups).
2. Buildings (Permanent and Non-Permanent).
3. Intangible Assets (Groups 1, 2, 3, 4, and Other Groups).

Below are the details of the data columns required in Coretax Attachment 9.

Table 2: Data Format of Attachment 9 in Coretax

Case Illustration and Filling in Coretax

To understand the mechanism, let's use a case study of a Corporate Taxpayer in the Manufacturing sector.

Case Scenario: PT Manufaktur Maju (PT MM)

• Tax Year: 2025 (January - December).
• Status: Using general rate (Article 17).
• Fixed Asset Data:
  1. Production Machine (Group 2): Purchased Jan 2024 for Rp2,000,000,000. Fiscal Method: Double Declining Balance. Useful life 8 years (Rate 25%).
  2. Box Truck (Group 2): Purchased July 2025 for Rp400,000,000. Fiscal Method: Straight Line. Useful life 8 years (Rate 12.5%).
  3. Factory Building (Permanent): Purchased Jan 2020 for Rp5,000,000,000. Fiscal Method: Straight Line. Useful life 20 years (Rate 5%).

Fiscal Depreciation Calculation 2025:

1. Production Machine:
   • Beg. Book Value 2025 = Cost - Depr. 2024.
   • Depr. 2024 (25% x 2B) = 500,000,000.
   • Beg. Book Value 2025 = 1,500,000,000.
   • Depr. 2025 = 25% x 1,500,000,000 = Rp375,000,000.
2. Box Truck (New Asset):
   • Depr. 2025 (prorated 6 months: July-Dec) = (12.5% x 400,000,000) x 6/12 = Rp25,000,000.
3. Factory Building:
   • Depr. 2025 = 5% x 5,000,000,000 = Rp250,000,000.

Table 3: Illustration of Filling Attachment 9 in Coretax

Table Format Reference: Based on Attachment 9 of PER-11/PJ/2025.

Integration with Profit and Loss Statement (Attachment 1)

One of Coretax's key features is data integration between attachments. After the Taxpayer fills Attachment 9 as illustrated above, the data flows to Attachment 1 (Financial Statement Reconciliation).

In PT MM's case:

1. Taxpayer opens Attachment 1 (e.g., L1-B for Manufacturing).
2. Locates the account "Depreciation and Amortization Expenses" (Account Code 5058).
3. The system displays the Fiscal Depreciation value (Rp650,000,000) derived from Attachment 9.
4. Taxpayer inputs the Commercial Depreciation value (Rp600,000,000) in the Commercial column.
5. The system automatically calculates a Negative Fiscal Correction of Rp50,000,000.

Data Import Mechanism (XML)

For companies with hundreds or thousands of fixed assets, Coretax provides a Data Import feature. Taxpayers do not need to type one by one (key-in).

Import Steps:

1. Download the Excel template and XML schema for Attachment 9 provided by DGT.
2. Fill in asset data in bulk in the template.
3. Convert to XML format.
4. Upload the XML file in the Coretax Attachment 9 menu.
5. The system validates the format and calculations. If successful, the table populates automatically.

Implications for Taxpayers

1. Administrative Compliance: Taxpayers must ensure fixed asset data (Acquisition Date, Cost, Method) is recorded neatly and in detail because Coretax requires granular data, not just total depreciation.
2. Data Consistency: Data input this year will become the opening balance (prepopulated) next year. Input errors this year will impact future tax returns.
3. Classification Accuracy: Ensure asset grouping (Groups 1-4) complies with PMK 72/2023, as the Coretax system likely has rate validation based on the selected group.

Conclusion

The new format of the List of Depreciation and Amortization Expenses (Attachment 9) in Coretax demands higher transparency and accuracy. Automatic integration between Attachment 9 and Fiscal Reconciliation (Attachment 1) is a step forward to minimize reporting errors. Taxpayers are advised to start organizing their fixed asset lists and adjusting them to the data format required by Coretax (PER-11/PJ/2025) to ensure a smooth transition.

References

1. Director General of Taxes Regulation Number PER-11/PJ/2025 concerning the Form, Content, and Procedures for Filling Annual Income Tax Returns.
2. Minister of Finance Regulation Number 81 of 2024 concerning Tax Provisions for the Implementation of the Core Tax Administration System.
3. Minister of Finance Regulation Number 72 of 2023 regarding Tangible Asset Depreciation and/or Intangible Asset Amortization.
4. Government Regulation Number 55 of 2022 concerning Adjustments to Income Tax Regulations.