Comprehensive Guide: How to Register a New Branch or Place of Business Activity (TKU) in Coretax

Introduction

The implementation of the Core Tax Administration System (Coretax) brings fundamental changes to the tax administration structure in Indonesia, including the management of business units previously known as "Branches" (Cabang). Under the old system, opening a new branch required Taxpayers to register for a Branch NPWP (15 digits). However, in the Coretax era, this concept has transformed into Place of Business Activity (TKU - Tempat Kegiatan Usaha) or Subunit, identified using the Place of Business Activity Identity Number (NITKU - Nomor Identitas Tempat Kegiatan Usaha).

The NITKU consists of 22 digits, where the first 16 digits are the Head Office NPWP, and the last 6 digits are the business activity place sequence code. The head office will have the suffix 000000, while the first branch or TKU will have the suffix 000001, and so on. This change aims to simplify administration (Single Identity Number) while retaining flexibility for companies to separate bookkeeping, payroll, or withholding/collection obligations at different locations.

This article will thoroughly explore the technical steps for registering a new TKU in the Coretax portal, from preparation to access management for branch heads.

Legal Basis

The procedures for registering and changing TKU data refer to the following regulations and technical guidelines:

1. Minister of Finance Regulation Number 81 of 2024 concerning Tax Provisions for the Implementation of the Core Tax Administration System.
2. Director General of Taxes Regulation Number PER-11/PJ/2025 regarding the Form, Content, and Procedures for Filling Tax Returns, which regulates the use of NITKU in reporting.
3. Coretax Manual 2024 - Corporate Taxpayer Registration and the Data Update module, explaining the technicalities of adding subunits to the system.

Important Concepts: Subunit and Impersonate

Before entering the technical steps, two Coretax concepts must be understood:

• Subunit/TKU: This is a feature for access management and business location. A TKU can be a branch office, factory, warehouse, or project site. Adding a subunit allows for the separation of data access rights, for example, so that executive payroll data at the head office is not visible to the admin at the branch.
• Impersonate: In Coretax, Corporate Taxpayers do not "login" directly. The person logging in is the Management/Person in Charge (PIC) using their personal NIK. After logging in, the PIC must impersonate (act as) the Company/Entity to perform administration, including adding branches.

Steps to Register a New TKU in Coretax

Below is a step-by-step guide based on the Coretax system flow:

1. Login and Impersonate

1. Access the portal.pajak.go.id page (Coretax).
2. Enter the 16-digit NIK/NPWP of the Management (PIC) and password.
3. After successfully logging in, click the profile menu in the top right corner, then select the option to Impersonate the Corporate Taxpayer account to which you want to add a branch,.

2. Accessing the Data Update Menu

1. On the Corporate Taxpayer Dashboard, hover over the My Portal (Portal Saya) menu.
2. Select the My Profile (Profil Saya) submenu.
3. On the profile page, you will see various data tabs. Click on the General Information (Informasi Umum) tab.

3. Adding a Subunit (TKU)

1. On the General Information page, click the Edit (Ubah) button usually located at the top right of the information section,.
2. Scroll down until you find the Place of Business Activity/Sub Unit (Tempat Kegiatan Usaha/Sub Unit) section.
3. Click the Add (Tambah) button or the Plus (+) icon to register a new location.

4. Filling in TKU Details

An electronic form will appear. You are required to fill in the following data completely and accurately,,:

• Activity Type (Jenis Kegiatan): Select the appropriate TKU type, for example: Branch, Warehouse, Factory, Administrative Office, or Project Site.
• TKU Name: Provide a specific name for easy identification. Example: "Cikarang Logistics Warehouse" or "Surabaya Branch".
• Description: A brief explanation of the activities at that location.
• Economic Code (KLU): Select the KLU code that corresponds to the activity at that branch. The branch KLU can differ from the Head Office KLU if the activities differ (e.g., Head Office is Management, Branch is Retail Trade).
• Complete Address: Enter the details of the address, Province, City/Regency, District, Subdistrict, and Postal Code. The Coretax system uses geographic data-based area validation.
• Ownership Status: Whether the place is Owned or Rented. If rented, the system might request lease validity details.

5. Appointing a Person in Charge (PIC) for TKU

This is a crucial step. You must designate who is responsible for the TKU,.

• In the PIC TKU column, enter the NIK or NPWP of the appointed individual (e.g., Branch Manager).
• This appointed person will later have access rights (role) to manage specific tax administration for that NITKU (such as creating Branch PPh 21 Withholding Slips) through their personal Coretax account.

6. Save and Submit Request

1. After all data is filled, click the Save (Simpan) button on the entry form,.
2. Do not forget to check the Statement (Pernyataan) box declaring that the data filled is correct and complete. This step is often missed, causing data to fail to save.
3. Click the Submit (Kirim) button.
4. The system will process the request. If successful, the new NITKU (ending in 000001, etc.) will automatically be generated and appear in the Subunit list.

Case Illustration: PT Nusantara Retailindo

To clarify the process above, let's look at a case illustration of registering a new warehouse.

Taxpayer Profile:

• Company Name: PT Nusantara Retailindo (Head Office in Jakarta)
• Head Office NPWP: 01.234.567.8-011.000 (Old Format) / 0123456789011000 (New 16-Digit Format).
• Case: The company opens a new distribution warehouse in Semarang to serve sales in the Central Java area. This warehouse will employ its own staff and perform stock administration.

Table: Illustration of New TKU Registration

Access Rights Management and Obligations Post-Registration

After the TKU/Subunit is successfully created and NITKU issued, there are several administrative implications:

1. Branch PIC Access Rights: Mr. Budi Santoso (in the example above) can now login to his personal Coretax. When performing impersonate, he will see the option to act on behalf of "PT Nusantara Retailindo - Semarang Distribution Warehouse (000001)". He can only view the tax data of that branch, not the Head Office data,.
2. Tax Obligations: NITKU is used as the identity in creating Withholding Slips (e.g., PPh 21 for warehouse employees) and Tax Invoices (if there is delivery of Taxable Goods/Services from the branch that is centralized or not centralized according to PKP status).
3. Deleting TKU: If the warehouse is closed in the future, the same procedure is performed via the My Profile menu, but by selecting the Delete option or deactivating the relevant Subunit list,.

Conclusion

Registering a Branch or TKU in Coretax is much more concise and integrated compared to the old system. There is no longer a need for manual registration at different KPP locations. The entire process is carried out centrally through the Head Office Taxpayer account with a Self-Service concept on the Coretax portal. The key is understanding the My Portal > My Profile menu and the authority of the Head Office PIC to appoint a TKU PIC to delegate tax obligations at the branch level.

Regulatory References

1. Minister of Finance Regulation Number 81 of 2024 regarding Tax Provisions for the Implementation of the Core Tax Administration System.
2. Director General of Taxes Regulation Number PER-11/PJ/2025 regarding the Form, Content, and Procedures for Filling Unified Periodical Income Tax Returns, Periodical Value Added Tax Returns, and Annual Income Tax Returns.