Comprehensive Guide: Procedure for Reporting Final Income Tax Objects in Corporate Annual Tax Return via Coretax

1. Introduction

The implementation of the Core Tax Administration System (Coretax) marks a new era of tax digitalization in Indonesia. This change is not merely a user interface update but fundamentally transforms the business process of Corporate Annual Income Tax Return (SPT Tahunan PPh Badan) reporting. One crucial aspect undergoing transformation is the reporting mechanism for Income Subject to Final Tax.

In the old system (e-Form/e-Filing), Taxpayers filled out attachments separately or uploaded CSVs. However, Coretax adopts an Induk-Centric concept and Prepopulated Data. This means filling starts from the Master Form (Induk), which triggers the opening of relevant attachments, and most Final Tax withholding data will populate automatically if the counterparty has issued it through the same system.

This article will detail the technical steps, from preparation, form triggers, data validation, to specific cases like Final Tax for MSMEs (PP 55/2022), based on the latest regulations PER-11/PJ/2025 and PMK 81 of 2024.

2. Legal Basis and Regulatory References

This reporting procedure is based on the following legal framework:

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 Procedure for Filling Income Tax Returns, specifically regulating the structure of Attachment 4 (Final and Non-Object Income) and Attachment 5 (Gross Turnover Recapitulation).
3. Government Regulation Number 55 of 2022: Regarding Adjustments to Income Tax Regulations, specifically regarding Final Tax on Certain Gross Turnover (MSME).

3. Induk-Centric Concept and Attachment Triggers

In Coretax, Taxpayers are no longer faced with confusing empty attachments from the start. The system uses "Trigger Questions" logic on the Master Form (Induk).

Steps to Activate Final Tax Attachment:

1. Login & Impersonating: Log in to Coretax using the Management account (Individual), then perform impersonating to the Corporate Taxpayer account.
2. Access SPT Menu: Select the "Create Annual SPT" menu.
3. Fill Profile & Financial Statements: Complete identity data and select the business sector (Trade, Service, Manufacturing, etc.) to activate Attachment 1 (Financial Statements).
4. Answer Trigger Question (Section C): In the Master Form Section C, there is a question: "Does the Taxpayer receive or obtain income subject to Final Income Tax?".
   • If you select YES, the system will automatically display and require the filling of Attachment 4 Part A.
   • If you select NO, Attachment 4 will be locked/hidden.

4. Procedure for Filling Attachment 4 (L4)

Attachment 4 in Coretax is titled "Income Subject to Final Income Tax and Income Not Subject to Tax". Here is the filling procedure:

A. Utilizing the Prepopulated Feature

One of Coretax's advantages is withholding data integration. If the Corporate Taxpayer receives income (e.g., Construction Services or Land/Building Rent) and the withholding party has issued a Unified Withholding Tax Slip via Coretax, that data will automatically appear in the table of Attachment 4 Part A.

The Taxpayer only needs to:

• Open Attachment 4.
• Verify the list of withholding slips that appear.
• Ensure the Tax Base (DPP) and Tax Payable values match the physical/electronic documents received.

B. Manual Input (Key-In)

If the withholding data does not appear (e.g., because the counterparty hasn't reported or due to system errors), the Taxpayer can add it manually by:

1. Clicking the "Add" (+ Tambah) button on Attachment 4 Part A.
2. Filling the pop-up form with the following data:
   • Withholder NPWP: Enter the counterparty's NPWP. Name appears automatically if valid.
   • Tax Object Code: Select from the dropdown list (e.g., 28-403-02 for Land/Building Rent).
   • Tax Base (DPP): Enter the gross transaction value in Rupiah (or USD if bookkeeping is in USD).
   • Rate (%): The system usually autofills based on the object code, but double-check (e.g., 10% for Rent).
   • Tax Payable: System calculates automatically (DPP x Rate).
3. Click Save.

C. Special Case: MSME Final Tax (PP 55/2022)

For Corporate Taxpayers subject to 0.5% Final Tax (Certain Gross Turnover), the flow differs slightly and involves Attachment 5:

1. In Induk Section C, answer YES to the question: "Does the Taxpayer receive income from business with certain gross turnover subject to Final Income Tax?".
2. The system will direct you to fill Attachment 5 (Gross Turnover Recapitulation) first.
3. In Attachment 5:
   • Fill in the list of business locations/outlets.
   • Fill in monthly turnover (January to December).
   • Fill in payment data (NTPN/Billing Code) that has been self-paid.
4. After Attachment 5 is saved, the total value of Self-Paid Final Tax will flow automatically to Attachment 4 Part A in the row with Object Code 28-423-99 (Income subject to final tax per PP 55 of 2022 - Self Paid).

5. Relationship with Attachment 1 (Fiscal Reconciliation)

Filling Attachment 4 does not stand alone. Taxpayers must ensure consistency with Attachment 1 (Profit and Loss Statement).

• Account Separation: In Coretax, when filling Commercial P&L details in Attachment 1, Taxpayers must break down income values into columns: "Non-Final Tax Object", "Subject to Final Tax", and "Not Subject to Tax".
• Fiscal Correction: Income entered in Attachment 4 (Final Tax) must be excluded from the General Rate Corporate Tax calculation (Article 17) in Attachment 1 through fiscal correction mechanisms or column mapping, preventing double taxation.

6. Case Illustration

To clarify, let's use the case study of PT Bangun Sejahtera, engaged in construction and trading.

Illustration Table: Filling Attachment 4 (Final Tax)

7. Critical Points and Tips

1. Validate Object Codes: Ensure the correct tax object code is selected. Incorrect codes cause sync issues with counterparty withholding slips. Example: Distinguish between Asset Rent (PPh 23 - Non Final) and Land/Building Rent (Final PPh).
2. Check MSME Difference: If you are a PP 55 Taxpayer, watch the "Difference" (Selisih) column in Attachment 5. If there is an underpayment difference (Tax Payable > Tax Paid), you must create a billing code and pay it before reporting the SPT so the difference becomes zero.
3. Equated Documents: For Final PPh Article 22 (e.g., certain Fuel/Steel sales), data often comes from Documents Equated to Withholding Slips. Ensure these are recorded in the e-Bupot menu to be pulled into the SPT.
4. Cost Correction (Joint Cost): If the company has both Final and Non-Final income, ensure costs related to Final income are positively fiscally corrected in Attachment 1, as costs to obtain final income are Non-Deductible.

8. Conclusion

Reporting Final Income Tax in the Coretax Corporate Annual SPT demands Taxpayers be more meticulous in withholding administration throughout the year. The prepopulated feature in Attachment 4 greatly helps reduce input errors, but control remains with the Taxpayer through data matching with Attachment 1 (P&L) and Attachment 5 (for MSMEs). Understanding the "Induk-Centric" flow and inter-attachment integration is the key to successful reporting in this new system.