MSME Tax Payment Transformation: A Comprehensive Guide to Billing Codes, Payment Procedures, and Case Studies in the Coretax System

The implementation of the Core Tax Administration System (Coretax System) brings fundamental changes to how Taxpayers, especially Micro, Small, and Medium Enterprises (MSMEs), fulfill their tax obligations. For MSMEs utilizing the 0.5% Final Income Tax scheme according to Government Regulation Number 55 of 2022, tax compliance has now become more integrated within a single digital ecosystem.

This article will thoroughly explore the technicalities of MSME Final Income Tax payments in the Coretax era, from valid tax account codes to automated reporting features.

1. Understanding MSME Final Income Tax Billing Codes in the Coretax Era

In tax administration, payment identification is carried out through Tax Account Codes (KAP) and Deposit Type Codes (KJS). Below are the mandatory codes for MSME self-payment:

• Tax Type: Final Income Tax (PPh Final)
• KAP (Tax Account Code): 411128
• KJS (Deposit Type Code): 420
• Description: MSME Final Income Tax Self-Payment

Taxpayers can access the "Independent Billing Code Service" menu within the Coretax portal to generate this code. Unlike withholding by third parties, these payments are tracked in real-time in your digital ledger.

2. Procedures for Paying MSME Final Income Tax

Stage 1: Creating Billing Code

1. Log in to the Coretax portal and navigate to "Payment" → "Independent Billing Code Service".
2. Select Tax Type PPh Final and KJS 420.
3. Input the Tax Period and Year, then enter the tax amount (0.5% x Monthly Turnover).
4. Generate the code to obtain your Billing ID.

Stage 2: Payment Execution

You have two main options to settle the bill:

• External Channels: Via Bank, Post Office, ATM, or Mobile Banking.
• Tax Deposit: A new feature allowing you to pay directly using an escrow balance held at the DGT without leaving the portal.

Stage 3: Ledger Validation

After payment, check the "Taxpayer Ledger" (Buku Besar). The transaction is instantly recorded as a credit, reducing your liability for that specific month.

3. Case Illustration: "Berkah Jaya" Grocery Store

Conclusion

Coretax simplifies compliance by integrating everything into one portal. For MSMEs, the key is discipline in recording turnover per location and making payments by the 15th of the following month. The automated calculation features effectively prevent errors and ensure your tax status remains clear and valid.