Comprehensive Guide:

Tutorial on Filling the Fiscal Reconciliation Attachment (L1) in Coretax Corporate Annual Tax Return

1. Introduction

In the era of tax digitalization through the Core Tax Administration System (Coretax), the procedure for reporting the Corporate Annual Income Tax Return has undergone a significant transformation. One of the most crucial changes lies in the Fiscal Reconciliation mechanism. While previously Taxpayers performed reconciliation manually on working papers and then transferred the final figures to the form, Coretax integrates this process directly into the system through Attachment L1 (Financial Statement Reconciliation).

Attachment L1 is not just a data input form, but a digital worksheet that maps Commercial Financial Statements into Fiscal Financial Statements automatically. This attachment is dynamic and will appear after the Taxpayer selects the business sector (e.g., Trading, Manufacturing, or Services) in Part B Number 1 of the Master Annual SPT.

This article will guide you step-by-step in filling out Attachment L1, from preparing documents to the technical data input per account, complete with case illustrations according to the official guide from the Directorate General of Taxes.

2. Preparation of Supporting Documents

Before entering the Coretax interface, the Taxpayer is required to go through the first stage, which is preparing supporting documents. The documents that must be prepared at your workstation include:

• Commercial Profit and Loss Statement: Presents income and expenses during the current tax year.
• Statement of Financial Position (Balance Sheet): Presents assets, liabilities, and equity as of the end of the tax year.
• Fiscal Correction Working Paper: Details of items requiring positive or negative fiscal adjustments (e.g., list of fiscal vs. commercial depreciation, details of donations, and tax expenses).

3. Structure of Reconciliation Attachment (L1) in Coretax

Filling out Attachment L1 in Coretax is divided into two main parts:

• Part A: Profit and Loss Statement.
• Part B: Statement of Financial Position (Balance Sheet).

The Coretax system uses efficient filling logic. Taxpayers only need to fill in the required accounts. If an account has no value (zero) in your commercial financial statement, that account can be skipped without needing to be filled.

4. Tutorial for Filling Part A: Profit and Loss Statement

The data input process is done by clicking the pencil icon on each relevant account. Here is the detailed flow based on main items:

A. Business Income (Sales)

For the trading sector, the step starts from the Domestic Sales account (Account Code 4002):

• Click the pencil icon on the Sales account.
• Commercial Value: Enter the retail/gross sales nominal according to the commercial P&L Statement.
• Non-Object & Final Columns: If the sale is purely a taxable object at the general rate, leave the "Non-Taxable Object" and "Subject to Final Tax" columns blank (fill with 0).
• Non-Final Tax Object: This column will be filled automatically by the system (Commercial Value minus Non-Object and Final).
• Fiscal Adjustment: If there is no correction, fill 0 in the Positive and Negative Fiscal Adjustment columns.
• Click the Save button.

B. Cost of Goods Sold (COGS)

In this section, the Taxpayer fills in the COGS forming components, such as Purchases (Account Code 5001):

• Click the pencil icon on the Purchases account.
• Enter the purchase value plus purchase costs in the Commercial Value column.
• The system will automatically calculate the fiscal value if there is no correction.
• Do the same for Beginning Inventory and Ending Inventory.
• After the components are filled, the Total COGS (Code 5020) account will be calculated automatically.

C. Operating Expenses and Fiscal Correction

This is the most critical part where fiscal corrections often occur. Here are some specific scenarios:

1. Salary and Allowance Expenses (Code 5311) Fill according to commercial value. If all salary costs are deductible, leave the fiscal adjustment column blank.

2. Tax and Sanction Expenses (Input in Other Operating Expenses - 5399) Because specific accounts for tax/sanction expenses may not be available in the standard view, Coretax directs filling them into the Other Operating Expenses (Code 5399) account.

3. Depreciation and Amortization Expenses (Code 5314) There is often a timing difference between commercial and fiscal depreciation methods.

D. Non-Operating Income and Expenses

This section accommodates outside business income which often has Final Tax or Non-Object characteristics.

1. Dividend and Rent Income (Code 4599) Entered in the Other Non-Operating Income account:

• Dividends: Enter the value in the Commercial Value column, then re-input the same figure in the Non-Taxable Object column (Assuming domestic dividends per Job Creation Law).
• Room Rent/Giro Services: Enter the value in the Commercial Value column, then re-input in the Subject to Final Tax column.
• Result: The "Non-Final Tax Object" column will become 0, so it is not subject to the general rate again.

2. Donations (Code 5409)

• Case: Donations that do not meet deductible requirements (e.g., celebration donations).
• Action: Input commercial value. Enter the same value in the Positive Fiscal Adjustment column.
• Adjustment Code: Select FPO5 (Assets granted, aid, or donations).

After all P&L accounts are filled, the system will display the total Profit/Loss Before Tax. Taxpayers must cross-check with physical documents.

5. Tutorial for Filling Part B: Statement of Financial Position (Balance Sheet)

After the P&L is finished, scroll down to fill the Balance Sheet. The principle is similar:

• Current & Non-Current Assets: Fill accounts like Cash and Cash Equivalents (Code 1101) according to balance sheet values.
• Liabilities & Equity: Fill accounts for Accounts Payable, Share Capital, and Retained Earnings.
• Account Mapping: If the account name in the company balance sheet is not exactly the same as the choice in Coretax, put it into the closest meaning account.
• Balance: Ensure Total Assets = Total Liabilities + Equity.
• Click Save Draft (Simpan Konsep) to save your entire work.

6. Case Illustration: PT Coretax Maju Jaya

Here is a number simulation to clarify the application of the tutorial above.

Profile: PT Coretax Maju Jaya (Trading Sector)

Coretax Attachment L1 Filling Table

7. Conclusion

Filling out the Fiscal Reconciliation Attachment (L1) in Coretax offers a more structured and integrated approach compared to the previous system. The key to successful filling lies in the Taxpayer's understanding of mapping commercial accounts to Coretax accounts and precision in determining fiscal adjustment codes. With the automatic calculation feature, the risk of calculation errors can be minimized, provided the initial input data and correction logic are correct.