Comprehensive Guide: Importing Asset Lists via XML in Coretax, Format, and Mechanism

Introduction

A new era of Indonesian tax administration has begun with the implementation of the Core Tax Administration System (Coretax). One of the most technical yet crucial changes for Corporate Taxpayers and Individuals maintaining bookkeeping is the reporting mechanism for asset lists and depreciation.

While under the old system (e-Form or e-Filing), Taxpayers were accustomed to uploading attachments in CSV (Comma Separated Values) format or even static PDFs, Coretax introduces a new standard: Extensible Markup Language (XML). This change is not merely a file extension swap but a transformation of data structure to ensure validity, integration, and security of tax data.

The Asset List—specifically Attachment 9 (List of Fiscal Depreciation and Amortization)—now demands a higher level of detail. For companies with hundreds or thousands of fixed assets, the key-in (manual input) feature is certainly inefficient. Therefore, the DGT provides an XML Data Import facility that allows Taxpayers to upload asset data in bulk with high accuracy. This article will thoroughly explore the format, procedures, and filling illustrations.

Legal Basis and Regulatory References

The changes in asset and depreciation reporting procedures are based on the following regulations:

1. Minister of Finance Regulation Number 81 of 2024: Regarding Tax Provisions for the Implementation of the Core Tax Administration System (Coretax).
2. Director General of Taxes Regulation Number PER-11/PJ/2025: Concerning the Form, Content, and Procedures for Filling Annual Income Tax Returns. This regulation specifically governs the data structure of Attachment 9 (Depreciation List),.
3. Minister of Finance Regulation Number 72 of 2023: Regarding Depreciation of Tangible Assets and/or Amortization of Intangible Assets.

Why XML?

Coretax adopts the XML format replacing CSV for bulk attachments such as Withholding Slips, Invoices, and Asset/Depreciation Lists. The advantages of XML in Coretax include:

• Stricter Data Validation: The system can validate data types (numeric/alphabetic), date formats, and reference codes (e.g., Asset Group Codes) before the data enters the DGT database.
• Hierarchical Structure: XML is capable of accommodating data that has parent-child relationships, such as grouping assets by type (Group 1, 2, Buildings, etc.) within a single integrated file.
• International Standardization: This format aligns with global data exchange standards used in the Automatic Exchange of Information (AEoI) and CbC Reporting.

Data Format of Asset List (Attachment 9) in Coretax

In Coretax, Taxpayers do not need to create XML code from scratch. The DGT provides an "Excel Template and Excel to XML Converter". Taxpayers simply fill out the Excel sheet, then use the converter (usually an Add-in or macro button within Excel) to generate an upload-ready XML file.

Below is the structure of the data columns that must be filled in the Excel template for Attachment 9 (List of Fiscal Depreciation and Amortization) according to PER-11/PJ/2025:

Table 1: Asset List Data Structure (Import Template Format)

XML Import Procedure Stages

Based on the Coretax technical guide, here are the steps to import the asset list:

1. Download Template: Access the official Coretax page or DGT site, look for the "Template XML dan Converter Excel ke XML" menu. Select the category Corporate Annual SPT > Depreciation Attachment (Attachment 9),.
2. Data Filling: Open the Excel file (template). Ensure the Developer tab in Excel is active if using macros. Fill in the asset data in the provided columns.
3. Excel Validation: Use the "Validate" button inside Excel to ensure no mandatory columns are empty or date formats are incorrect.
4. Generate XML: Click the "Export to XML" or "Create XML" button available in the Excel template. Save the generated .xml file on your computer,.
5. Upload to Coretax:
   • Login to Coretax.
   • Go to Annual SPT (SPT Tahunan) menu.
   • Enter Attachment 9 (List of Depreciation and Amortization).
   • Select the "Import Data" button (not "Add" which is for one-by-one input),.
   • Select the created XML file.
6. Monitoring: Check the upload status in the "XML Monitoring" menu. If the status is "Success", the data will automatically populate the Attachment 9 table. If "Failed", download the error log to see which lines are incorrect.

Case Illustration

PT Konstruksi Maju is a construction service company. In the 2025 tax year, the company needs to report depreciation for 3 main assets. The company wants to use the XML Import feature.

Company Asset Data:

1. Excavator (Heavy Equipment): Group 2, Purchased Jan 2024, Cost IDR 2 Billion. Declining Balance Method.
2. Material Warehouse: Permanent Building, Purchased Jan 2020, Cost IDR 5 Billion. Straight Line Method.
3. Design Software (Intangible): Group 1, Purchased July 2025, Cost IDR 100 Million. Straight Line Method.

Below is a simulation of data entry in a table format reflecting the data structure before conversion to XML.

Table 2: Data Filling Illustration for PT Konstruksi Maju

Calculation Notes:

• (a) Beg BV 2025 = 2B - (25% x 2B) = 1.5B.
• (b) Beg BV 2025 = 5B - (5% x 5B x 5 years) = 3.75B.
• (c) Depr 2025 = 25% x 1.5B = 375 Million.
• (d) Depr 2025 = 5% x 5B = 250 Million.
• (e) Amort 2025 = (25% x 100 Million) x 6/12 months = 12.5 Million (Rounded/Adjusted).

Note: In XML, numbers are written without thousand separators (dots/commas), e.g., 2000000000.

Critical Points and Potential Issues

1. Asset Group Validation: Ensure the correct group code is selected. If you enter a "Building" asset but select the "Tangible Asset Group 1" code, the Coretax validation system during XML import will likely reject or issue a warning due to mismatch in rates and useful life.
2. Date Format: The most common error in XML is date formatting. Ensure the format in Excel follows the DD-MM-YYYY or YYYY-MM-DD standard as per specific instructions within the template.
3. Forbidden Characters: Avoid using special characters like &, <, >, ', " in the Notes or Asset Name columns, as they can break the XML tag structure (broken syntax).
4. Prepopulated vs. Import: Coretax has a prepopulated feature for assets reported in previous years. The XML Import feature should be used for:
   • New Taxpayers (initial data migration).
   • Bulk addition of new assets in the current year.
   • Mass correction of asset data.

Conclusion

The transition to XML format for importing asset lists in Coretax is a modernization step that requires Taxpayers to be more administratively disciplined. Although it appears technical, this mechanism is designed to minimize human error during data input and speed up the Corporate Annual SPT reporting process.

The key to successful import is compliance with the data structure in the Excel template provided by the DGT. Taxpayers are advised to immediately download the latest converter and perform data mapping of company assets into that format before the Annual SPT reporting deadline. With thorough data preparation, the XML import process will run smoothly, validation will succeed, and tax compliance will be maintained.

Reference Regulations

1. Director General of Taxes Regulation Number PER-11/PJ/2025 about the Form, Content, and Procedures for Filling Annual Income Tax Returns.
2. Minister of Finance Regulation Number 81 of 2024 about Tax Provisions in the Context of Implementing the Core Tax Administration System.
3. Minister of Finance Regulation Number 72 of 2023 about Depreciation of Tangible Assets and/or Amortization of Intangible Assets.