Tax Compliance Revolution: A Comprehensive Guide to Annual Individual Income Tax Return (General/Bookkeeping) in the Coretax Era

Introduction

The Core Tax Administration System (Coretax System) has transformed the tax reporting landscape in Indonesia into a more integrated and data-driven process. For Individual Taxpayers (Wajib Pajak Orang Pribadi - WP OP) in the "General" (Umum) category—those conducting business or independent services and maintaining Bookkeeping (turnover above IDR 4.8 billion or opting for bookkeeping), as well as those not utilizing the MSME Final Tax or Net Income Calculation Norm (NPPN)—the reporting process now demands specific details presented in a logical flow.

Unlike the old system that separated forms by codes (1770, 1770 S), Coretax uses a dynamic form approach. The forms that appear adapt to the Taxpayer's profile and answers during initiation. This article will discuss in depth the reporting steps for General Individual Taxpayers maintaining bookkeeping, from preparing Financial Statements to submitting the Tax Return.

I. Legal Basis and Regulatory Reference

To ensure the validity of the reporting process, this guide refers to the latest regulations:

• Law Number 7 of 1983 concerning Income Tax as amended by the Harmonization of Tax Regulations Law (UU HPP.
• Minister of Finance Regulation Number 81 of 2024 concerning Tax Provisions in the Framework of Implementing the Core Tax Administration System.
• Director General of Taxes Regulation Number PER-11/PJ/2025 regarding the Form, Content, and Procedures for Filling Periodic and Annual Tax Returns. This regulation governs the standardized format of Financial Statements (Balance Sheet and Profit & Loss) which are now structured within the Coretax system, no longer just PDF attachments,.
• Director General of Taxes Regulation Number PER-8/PJ/2025 related to technical tax administration procedures.

II. Preparation Before Reporting

For Individual Taxpayers maintaining bookkeeping, data preparation is the most crucial stage. Ensure you have:

• Commercial Financial Statements: Balance Sheet and Profit & Loss Statement as of December 31 of the relevant tax year. In Coretax, this data must be input into a standardized format.
• Fiscal Reconciliation: Working papers for adjustments between commercial profit and fiscal profit (positive/negative corrections).
• Depreciation and Amortization List: Details of fixed assets and their fiscal depreciation calculations.
• Income Tax Withholding Slips (Tax Credits): Proof of PPh 21, 22, or 23 withholding received from other parties. In Coretax, this data is generally prepopulated.
• Article 25 Income Tax Installment Proof: NTPN for monthly Article 25 tax deposits throughout the year.
• Family and Asset/Debt Data: Family Card and year-end asset/liability balances.

III. Step-by-Step Reporting Guide in Coretax

Here is the detailed flow for filling out the Annual Individual Income Tax Return for General/Bookkeeping category:

Step 1: Access and Create Tax Return Draft

• Login to Coretax: Access the taxpayer portal. Enter NIK/NPWP, Password, and Security Code.
• Enter SPT Module: Select the Tax Return (SPT) menu > Create Tax Return Draft (Buat Konsep SPT),.
• Initial Configuration (Header):
  • Tax Type: Select Individual Income Tax (PPh Orang Pribadi).
  • Tax Year: Select the year to be reported (e.g., 2025).
  • SPT Status: Select Normal.
  • Source of Income: Select Business Activity (Kegiatan Usaha).
  • Bookkeeping Method: Select "Accrual Basis Bookkeeping" (Pembukuan Stelsel Akrual) or "Cash Basis Bookkeeping" (Pembukuan Stelsel Kas),. This selection triggers the appearance of the Financial Statement attachment.
  • Click Create.

Step 2: Filling Financial Statement Attachment (L-1)

Unlike the old system, Coretax requires structured financial data input. This is the heaviest part for Bookkeeping Taxpayers.

• Access Tab L-1 (Financial Statements): The system provides standardized formats for Balance Sheets and Profit & Loss based on segmentation (Trade, Service, or Industry).
• Input Balance Sheet: Enter values for Current Assets (Cash, Bank, Receivables, Inventory), Non-Current Assets, Short/Long Term Liabilities, and Equity in the available columns. Ensure the Balance Sheet is Balanced.
• Input Profit & Loss:
  • Fill in Revenue (Turnover).
  • Fill in Cost of Goods Sold (COGS): Purchases, Beginning/Ending Inventory.
  • Fill in Operating Expenses: Salaries, Rent, Interest, Depreciation, etc.
  • The system will calculate Commercial Profit/Loss.
• Fiscal Reconciliation (Correction): For each expense account in Profit & Loss, there are columns for Positive and Negative Fiscal Corrections.
  • Example: If there are donation expenses that are non-deductible, enter the figure in the Positive Correction column.
  • The system automatically calculates Net Fiscal Profit/Loss.

Step 3: Filling Assets, Debt, and Family Attachment (L-1 Other Sections)

• Assets: Click add and enter asset details as of year-end. Import features from previous years are usually available.
• Debt: Enter the remaining principal debt.
• Family Members List: Ensure wife and child (dependent) data matches the condition at the beginning of the tax year for PTKP (Non-Taxable Income) calculation.

Step 4: Tax Credit Verification (L-3/L-4)

• Check the Tax Credit tab. The Coretax system performs Prepopulation of withholding slip data (PPh 21/22/23) reported by withholding agents.
• Verify the figures. If there is a physical withholding slip not yet in the system, use the Add feature for manual input.
• Check the Article 25 Income Tax Installment payment data you deposited yourself. This data should also be prepopulated.

Step 5: Finalization in Main Form

Return to the Main Form (Induk) tab to view the tax calculation summary.

• Section B (Net Income): Ensure the Fiscal Net Income figure from the Financial Statement Attachment has flowed here.
• Section C (Tax Calculation):
  • Check PTKP status (e.g., K/2).
  • The system calculates Taxable Income (PKP).
  • The system calculates Tax Payable using the progressive rates of Article 17 (5% to 35%).
• Section D & E (Tax Credits & Underpayment):
  • Total Tax Credits (from Step 4) will deduct from Tax Payable.
  • Underpayment (KB): If Tax Payable > Tax Credits.
  • Overpayment (LB): If Tax Payable < Tax Credits.
• Section G (Next Year's Article 25 Installment): The system will automatically calculate the Article 25 installment amount for the next tax year based on this year's data.

Step 6: Payment and Submission

• If Underpayment:
  • On the Main page, a button/menu will appear to generate a Billing Code for the underpaid value.
  • You can also use the Tax Deposit feature if you have a balance.
  • Make the payment. Once paid, the NTPN will be recorded automatically, and the SPT status is ready to report.
• Upload Supporting Documents: Upload the PDF file of Financial Statements (audited if mandatory) and gross turnover recapitulation in the Other Attachments menu,.
• Declaration & Submit:
  • Check the "Fully aware..." declaration.
  • Click Save Draft then Report (Lapor).
  • Enter Passphrase or Electronic Certificate for digital signature.
  • Download the Electronic Receipt (BPE).

IV. Case Illustration: Mr. Marco (Textile Businessman)

V. Conclusion

Reporting Annual Individual Income Tax Return with the Bookkeeping method in Coretax requires Taxpayers to be more disciplined in presenting financial data digitally and structurally. The Prepopulated feature for withholding slips and tax installments greatly helps reduce human error, but the accuracy of filling Financial Statements and Fiscal Reconciliation in attachment L-1 remains the full responsibility of the Taxpayer. Ensure family profile data is up-to-date for correct PTKP calculation, and utilize the integrated payment feature if there is an Underpayment status.