Comprehensive Guide: Preparation of Coretax Corporate Income Tax Return, Ensure Related Parties Have This Role Access

1. Introduction: The Paradigm Shift of Digital Identity

The implementation of the Core Tax Administration System (Coretax) by the Directorate General of Taxes (DGT) is not merely a user interface update, but a fundamental transformation in tax administration governance. One of the most radical changes that Corporate Taxpayers must understand is the elimination of the "shared account" mechanism.

In the old system (DJP Online), companies often shared the EFIN and corporate account passwords with multiple tax staff simultaneously. This created security and accountability loopholes. In Coretax, the Corporate Taxpayer account can no longer be accessed directly using corporate credentials for daily operations.

2. Impersonate Mechanism: The Main Gateway to Corporate Access

Definition and Function

Impersonate is a feature in Coretax that allows Individual Taxpayers (WP OP) to act as if they were the Corporate Taxpayer they represent. This feature ensures that every digital activity—from creating draft tax returns to clicking the submit button—has a digital footprint (audit trail) linked to the specific individual performing it.

Who Can Perform Impersonate?

By default, when a Corporate Taxpayer is registered in Coretax, the system will designate one of the management members listed in the deed/profile data as the Main Person in Charge or PIC. The PIC has full access (Super User) and can immediately perform impersonate. It is this PIC who then has the authority to add employees or tax consultants as "Related Parties" and grant them access rights (Role Access) to perform impersonate according to their duties.

Technical Steps to Perform Impersonate

1. Personal Login: The Management/Employee logs into the Coretax page using their personal 16-digit NIK/NPWP and password.
2. Access Profile: At the top right corner of the screen (user profile), click the account name.
3. Select Taxpayer Account: A dropdown menu will appear. In the "Taxpayers" section, select the Company Name/NPWP to be managed.
4. Confirmation: The system will reload the page and display a notification banner: "You are currently impersonating user: [Company Name] - [Company NPWP]".
5. Action: From that moment on, every menu opened belongs to the company data, not the user's personal data.

3. Role Access Related to Annual Corporate Income Tax Return

For tax staff or managers to assist the PIC in preparing the Annual Tax Return, they must be given specific Role Access. Granting "All Access" to all staff is highly discouraged for the sake of executive salary data security and other corporate secrets. Based on Coretax system updates, there are two crucial roles that must be distributed wisely regarding the Annual Tax Return:

A. Drafter Role (Pembuat Konsep)

• Role Code: ROLE_CTAS_PORTAL_ANNUAL_TAX_RETURN_DRAFTER
• Function: Users with this role are only allowed to create, fill, edit, and save drafts of the Annual Corporate Income Tax Return. They can fill in Attachment 1 (Financial Statements), perform fiscal reconciliation, and fill in special attachments.
• Limitation: They cannot submit or sign the Tax Return electronically. The "Report" or "Submit" button will be disabled for these users.

B. Signer Role (Penandatangan)

• Role Code: ROLE_CTAS_PORTAL_ANNUAL_TAX_RETURN_SIGNER
• Function: This user has the legal authority to sign the Tax Return digitally using an Electronic Certificate or DGT Authorization Code and submit it to the DGT.
• Legal Implication: According to Government Regulation 71/2019, electronic signatures are attached to individuals. Usually, this role is given to the Finance Director or Tax Manager who has the power of attorney.

How to Add Role Access

The PIC must go to the Corporate Taxpayer Profile menu > General Information > Related Parties.

1. Add the NIK/NPWP of the concerned employee.
2. Once added, go to the Access Management menu or click "Assign Role" on that employee's name.
3. Check the box for the desired role code (e.g., only as Drafter).
4. Save changes. The employee can now impersonate with limited authority.

4. New Flow of Corporate SPT Preparation in Coretax

Once access is sorted, the SPT preparation process in Coretax has a different flow ("Induk-Centric") compared to the old e-Form.

Stage 1: Preparation and Initial Validation

• Go to Menu Tax Return (SPT) > Create Draft SPT.
• Select Tax Year and Status (Normal/Correction).
• The system will automatically display the Master Form (Induk) first, along with Attachment 2 (Shareholder List) and Attachment 11B (DER) as default attachments.

Stage 2: Trigger-Based Filling

In Coretax, you don't select attachments at the beginning. You are required to answer questions in the Master Form first. Your answers will determine which attachments open up.

• Example: If in Master Part H you check "Yes" on affiliated transactions, then Attachment 10 (Related Party Transactions) will appear/become active.
• Example: If in Master you choose Final Income Tax rate (Article 31E or PP 23), then the general rate calculation attachment will adjust.

Stage 3: Prepopulated Feature

Click the "Post SPT" or "Get Data" button. Coretax will pull data already available in the system (Prepopulated), including:

• Article 23/22/26 Withholding Slips issued by counterparties using Coretax.
• Article 25 Income Tax Payments made (Payment Module).
• Depreciation Data (if the Fixed Asset module in Coretax is used).

Stage 4: Fiscal Reconciliation (Attachment 1)

Filling Attachment 1 (Financial Statements) in Coretax is done by inputting Commercial values, then the system provides positive/negative fiscal correction columns in detail per account. This facilitates tracking of book-tax differences.

5. Case Illustration: PT Maju Terus Pantang Mundur

To clarify the implementation of access management and SPT preparation, let's look at the following case study.

Company Profile:

• Name: PT Maju Terus Pantang Mundur (PT MTPM)
• NPWP: 01.234.567.8-011.000
• President Director (PIC): Mr. Hartono
• Tax Manager: Ms. Sari
• Tax Staff: Mr. Andi

Scenario: PT MTPM wants to report the 2025 Annual Tax Return. Mr. Hartono wants Mr. Andi to do the data entry, Ms. Sari to do the final review and sign, while Mr. Hartono only monitors without technical involvement.

Table: Role Access Distribution and Workflow

Workflow Analysis:

1. If Mr. Andi tries to click "Submit", the system will reject it because he does not have the SIGNER privilege.
2. The electronic signature used during reporting belongs to Ms. Sari (as corporate representative), not the Corporate Electronic Certificate (which is no longer valid for signing in Coretax).
3. The audit trail will record: "Draft created by Andi at [Time], Reported by Sari at [Time]". This provides perfect internal transparency.

6. Critical Points to Note

1. Electronic Certificate (Sertel): Ensure the party holding the ..._SIGNER role has an active Sertel or DGT Authorization Code in their personal name. Coretax uses Individual Sertel to sign Corporate documents.
2. Update Related Party Data: If there is staff turnover (resignation/transfer), the PIC must immediately revoke the role in Coretax so that former employees can no longer impersonate and access company data.
3. Data Connection: Ensure Financial Statement data is input correctly in Attachment 1 as it will affect prepopulated data for next year's Article 25 Income Tax installments.

7. Conclusion

Preparing the Annual Corporate Income Tax Return in Coretax requires discipline in digital identity management. Corporate Taxpayers can no longer work with a "one password for all" pattern. The key to successful reporting lies in appointing the correct PIC, configuring Role Access (DRAFTER vs SIGNER) according to the company's Standard Operating Procedure (SOP), and understanding the Impersonate mechanism. By following these procedures, companies not only comply with tax administration but also enhance the security of their internal financial data.