A New Era of Tax Compliance: Detailed Guide to Annual Individual Income Tax Return Reporting for MSMEs (Turnover < IDR 4.8 Billion) in Coretax

Introduction

The implementation of the Core Tax Administration System (Coretax System) brings fundamental changes to tax reporting procedures in Indonesia. For Individual Taxpayers (Wajib Pajak Orang Pribadi - WP OP) running Micro, Small, and Medium Enterprises (MSMEs) who utilize the 0.5% Final Income Tax scheme according to Government Regulation Number 55 of 2022, Coretax offers a more integrated and data-driven reporting experience. There is no longer confusion in choosing forms (1770 or 1770 S), as Coretax uses a dynamic wizard approach that adapts to the Taxpayer's profile.

This article will thoroughly explore the step-by-step reporting of the Annual Tax Return for Individual Taxpayers with certain gross turnover (PBT) under IDR 4.8 billion, starting from document preparation, technical filling in the portal, to settling underpayments.

I. Legal Basis and Regulatory Framework

Understanding the regulations is crucial to ensure reporting accuracy. This guide is based on the following provisions:

• Government Regulation Number 55 of 2022 concerning Adjustment of Regulations in the Field of Income Tax. This regulation reaffirms the 0.5% Final Income Tax rate and the non-taxable gross turnover facility of IDR 500 million per year for Individual Taxpayers.
• Minister of Finance Regulation Number 81 of 2024 concerning Tax Provisions in the Framework of Implementing the Core Tax Administration System. This regulation serves as the operational foundation for Coretax, including the definition of gross income and reporting procedures.
• Director General of Taxes Regulation Number PER-11/PJ/2025. This regulation governs the form, content, and procedures for filling out Periodic and Annual Tax Returns in the Coretax system.

II. Preparation Before Reporting

Before accessing Coretax, MSME Taxpayers (PBT) must prepare the following data and documents:

• Monthly Gross Turnover Records: Recapitulation of gross income per month from January to December. If owning multiple business locations (outlets/branches), record turnover per location.
• Assets and Liabilities List: Balance position as of December 31 of the tax year (Savings, Cash, Business Assets, Vehicles, Land/Buildings, and remaining Bank Loans).
• Family Member Data: Family Card (Kartu Keluarga) for Non-Taxable Income (PTKP) validation (although Final Income Tax does not use PTKP in its tax calculation, this data remains mandatory).
• Final Income Tax Payment Proof: NTPN (State Revenue Transaction Number) from monthly Final Income Tax deposits from January to December (if any). In Coretax, this data will generally be prepopulated (automatically filled).

III. Step-by-Step Reporting Guide in Coretax

Here is the detailed flow for filling out the Annual Individual Income Tax Return for PBT using the Recording (Pencatatan) method:

Step 1: Access and Create Tax Return Draft

• Login to Coretax: Access the taxpayer portal at https://portal.pajak.go.id. Enter NIK (16 digits) or NPWP (15/16 digits), password, and security code (captcha).
• Enter SPT Module: On the main menu, select Tax Return (SPT), then click Create Tax Return Draft (Buat Konsep SPT).
• Initial Configuration (Header):
  • Tax Type: Select Individual Income Tax (PPh Orang Pribadi).
  • Tax Year: Select the tax year to be reported (e.g., 2025).
  • SPT Status: Select Normal (for the first report) or Correction (if revising).
  • Bookkeeping/Recording Method: Select Recording (Pencatatan). This is crucial for MSMEs that do not maintain full bookkeeping (commercial balance sheet/profit and loss).
  • Click Create.

Step 2: Identity and Profile (Wizard)

The Coretax system does not immediately display forms but asks a series of questions (wizard) to determine relevant attachments.

• Identity Verification: Check the prepopulated data in Section A (Taxpayer Identity). Ensure the phone number and email are active.
• Key Questions (Section B - Source of Income):
  • The system will ask: "Do you belong to Individual Taxpayers who have certain gross turnover or Certain Individual Business Owners (OPPT)?"
  • Answer: YES.
  • This answer will automatically trigger Attachment 3B (Gross Turnover Recapitulation).
• Other Income: If you are purely an MSME without other work (employee/freelance), answer "No" to questions regarding income from employment or other domestic sources.

Step 3: Filling Attachment 3B (Gross Turnover Recapitulation)

This is the most important step for MSME Taxpayers in Coretax. This attachment replaces the manual PDF recapitulation that used to be uploaded in e-Filing.

• Access Attachment 3B Tab: Click the L-3B tab that appears in the top navigation of the form.
• Select Section A: Select Section A: Gross Turnover Recapitulation for Individual Taxpayers with Certain Gross Turnover Subject to Final Tax.
• Fill List of Place of Business Activities (TKU):
  • The system will display a list of your business locations (according to registration data).
  • Enter the turnover (gross income) for each month (January to December) in the available columns for each TKU.
  • Automated Features: The system will automatically calculate: Total Annual Gross Turnover, Non-Taxable Gross Turnover (PTKP Omzet): The system automatically deducts the first IDR 500,000,000 of cumulative turnover, Taxable Gross Turnover: (Total Turnover - IDR 500 Million), and Tax Payable: 0.5% x Taxable Gross Turnover.
• Payment Validation: The system will match Tax Payable with payment data (NTPN) that is already recorded (prepopulated).
  • If you deposit routinely every month, the "Difference" column will be nil.
  • If there is an underpayment difference (e.g., due to forgetting to deposit or miscalculation), the value will be accumulated to the Main Form as Year-End Underpayment.

Step 4: Filling Assets and Liabilities Attachment (L-1)

Although MSME tax is final based on turnover, reporting Assets and Liabilities remains mandatory as a compliance test tool (cash flow test).

• Assets (Section A): Click Add. Enter the asset code (e.g., 011 Cash, 061 Land). Fill in Acquisition Year and Acquisition Price. (Tip: Business assets such as display cases, operational motorcycles, and merchandise stock must be reported).
• Liabilities (Section B): Click Add. Enter the debt code (e.g., 101 Bank Loan). Fill in the remaining principal debt amount at the end of the tax year.

Step 5: Filling Family Members Attachment (L-2)

Fill in the list of family members (Spouse and Children) along with NIK according to the Family Card as of the beginning of the tax year. This data determines the PTKP status (K/0, K/1, etc.) in the Main Form, although for MSME Final Tax, this PTKP does not reduce the final tax but is still required for system validation.

Step 6: Finalization in the Main Form

After all attachments are filled, return to the Main Form (Induk) tab.

• Check Section C (Final Income): Ensure the Final Income Tax payable value from Attachment 3B has flowed to this Main Section.
• Check Section F (SPT Status):
  • Nil: If all monthly taxes have been deposited according to regulations (including the IDR 500 million Turnover PTKP calculation).
  • Underpayment: If there is a difference in Final Income Tax that has not been paid. In the Coretax era, you can directly create a Billing Code or use the Tax Deposit balance on this page to pay off the underpayment before clicking Report.
• Section H (Transaction Statement): Answer questions related to assets (e.g., Do you own assets?). Answer "Yes" because you filled out the asset list.

Step 7: Declaration and Submission

• Check the declaration box "Fully realizing all consequences...".
• Click Save Draft.
• Click Submit (or "Pay and Report" if Underpayment).
• Enter Passphrase or Digital Certificate as a digital signature.
• Download the Electronic Receipt (BPE) as valid proof of reporting.

IV. Case Illustration: "Berkah Abadi" Grocery Store

V. Key Points and Conclusion

• IDR 500 Million Threshold: The non-taxable turnover facility of IDR 500 million applies only to Individual Taxpayers, not for CVs or PTs. Coretax accommodates this calculation automatically in Attachment 3B.
• Importance of Attachment 3B: In the Coretax system, Attachment 3B is the heart of MSME reporting. Ensure filling is done per month and per business location (TKU) for accurate Final Income Tax calculation.
• Payment Integration: One of Coretax's advantages is the ability to detect payments made (prepopulated) and facilitate underpayment settlement directly within the SPT module without needing to switch applications.
• Recording: Although simple, the obligation to keep records of gross turnover is an absolute requirement for using this final rate.

By following this guide, MSME Taxpayers can report their Annual Tax Return easily, accurately, and in accordance with the latest regulations.