Digital Tax Transformation: A Comprehensive Guide to Annual Individual Income Tax Return Reporting for Employees in the Coretax Era

The implementation of the Core Tax Administration System (PSIAP), better known as the Coretax System, marks a new era in tax administration in Indonesia. This system integrates all tax services into a single unified platform. For Employee Taxpayers, this change offers simplified processes through massive prepopulated data features and a user-friendly interface.

In the Coretax system, SPT forms are no longer rigid based on codes (1770, 1770 S, 1770 SS), but are dynamic, adjusting to the taxpayer's profile and answers when starting the filing process.

Legal Basis and Regulations

• Law Number 7 of 2021 concerning Harmonization of Tax Regulations (UU HPP).
• Minister of Finance Regulation Number 81 of 2024 concerning the Coretax Framework.
• PER-11/PJ/2025 and PER-8/PJ/2025 concerning Technical Guidelines for Tax Administration.

Preparation Before Reporting

Ensure you have prepared the following documents:

• Withholding Slip (Form 1721-A1/A2): Details of income and tax withheld by your employer.
• Assets & Liabilities: List of assets and remaining loan principal as of Dec 31.
• Family Data: NIK of dependents for validating PTKP status.
• DGT Authorization: Passphrase or Digital Certificate for submission.

Step-by-Step Guide for Employee Annual SPT in Coretax

Stage 1: Login and Access

Access portal.pajak.go.id, enter NIK/NPWP and password. Select Tax Return (SPT) → Create Tax Return Draft.

Stage 2: Initial Configuration

Select Tax Type (Individual Income Tax), Tax Year, and Status (Normal). For source of income, select the "Employment" option.

Stage 3 & 4: Identity and Attachments (L-1)

Verify your identity and family status. In Attachment L-1, use the Prepopulated Data feature to automatically pull income figures from your employer's A1/A2 slips.

Stage 5 & 6: Tax Credits and Calculation

Return to the Main Form. The system will match your Tax Payable against Tax Credits (already withheld by the company). If you only worked for one employer, the status will likely be NIL.

Stage 7: Submission

Check the declaration box, enter your Passphrase, and submit. Download your Electronic Receipt (BPE) from the "My Documents" menu.

Case Illustration: Mr. Raka (Private Employee)

Conclusion

The Coretax system brings a data-driven paradigm to Individual Income Tax reporting. The prepopulated feature for A1/A2 slips reduces manual errors and speeds up the process significantly. The key to success is ensuring your profile data is current and your DGT Authorization Code is active.

Submit your Annual SPT on time to avoid administrative sanctions!