MSME Tax Digitalization: A Comprehensive Guide to Applying for PP 55 Certificate via Coretax and Case Illustration

In the Indonesian tax landscape, Individual Taxpayers (WPOP) running business activities or independent personal services have the option not to maintain full bookkeeping, but instead perform recording (pencatatan). This method is known as the Net Income Calculation Norm (NPPN). This facility is crucial for micro-business owners and professionals who have a gross turnover of less than IDR 4.8 billion a year but cannot or choose not to use the 0.5% MSME Final Income Tax rate (PP 55 of 2022).

With the implementation of the Coretax System, the procedure for submitting the notification to use NPPN has undergone total digitalization. This article will discuss the technical step-by-step guide in Coretax and a case illustration to ensure your tax compliance is maintained.

1. Understanding the NPPN Concept within the New Regulatory Framework

NPPN is a guideline for determining net income as regulated in Article 14 of the Income Tax Law. In the Coretax system, these services are governed by PMK Number 81 of 2024 and PER-8/PJ/2025. The main requirements are:

• Individual Taxpayers engaged in business or independent personal services.
• Gross turnover in one tax year is less than IDR 4,800,000,000.00.
• Notification must be submitted within the first 3 months of the tax year.

Note: Failure to notify results in the Taxpayer being deemed to have chosen Bookkeeping, which demands much stricter compliance.

2. Guide to NPPN Notification via Coretax

Stage 1: Access and Login

Visit coretaxdjp.pajak.go.id and login with your NIK/NPWP 16 digits and password. Ensure you select the correct Role Access.

Stage 2 & 3: Navigation and Service Selection

Go to "Taxpayer Services" (Layanan Wajib Pajak) → "Administrative Services" → "Create Request". Search for service code AS.06-01.

Stage 4 & 5: Filling and Submission

Review the prepopulated data. Check the Disclaimer box and click "Submit". The system performs real-time validation of your active NPWP and previous turnover data.

Stage 6: Verification

Once approved, download your Electronic Receipt (BPE) and Suket PP 55 PDF from the "My Documents" menu.

3. Case Illustration: Saving "CV. Berkah Digital's" Cash Flow

4. Critical Points

• Time Limit: Coretax automatically rejects AS.06 if your utilization period (7 years for individuals, etc.) has expired.
• Threshold Breach: If turnover exceeds IDR 4.8 Billion mid-year, the Suket is valid until the end of that year, but you must switch to bookkeeping next year.
• Coretax Integration: Withholding slips issued by partners will appear automatically in your Prepopulated Data menu.

5. Conclusion

Applying for Suket PP 55 (Service AS.06) via Coretax is essential for MSMEs to maintain tax efficiency. This digital transformation provides instant legal certainty and ensures your right to a low tax rate is protected in every transaction.

References:

• Government Regulation Number 55 of 2022.
• Minister of Finance Regulation Number 164 of 2023.
• Director General of Taxes Regulation Number PER-8/PJ/2025.