The implementation of the Core Tax Administration System (Coretax System) brings a digital revolution to the Annual Income Tax Return (SPT Tahunan) reporting procedures. One of the most significant changes lies in the standardization of reporting costs for Reimbursement or Compensation in the form of Natura (In-Kind) and/or Kenikmatan (Benefits/Facilities).
Since the enactment of the Harmonization of Tax Regulations Law (UU HPP) and its derivative regulations (GR 55 of 2022), the Taxability-Deductibility principle has reshaped the landscape of natura taxation. Natura costs are now deductible for the employer but simultaneously become taxable objects for the recipient (employee), except for specific exempted natura types.
In the legacy system, Taxpayers often attached nominative lists in non-uniform PDF or Excel formats. However, in the Coretax ecosystem, this reporting must be entered into structured data forms that have logical validation and are integrated with Article 21 Income Tax withholding proofs. This article will thoroughly explore the new format based on the latest regulation PER-11/PJ/2025.
The format and procedures for filling out this nominative list refer to the following provisions:
In the Coretax system, the location for filling out the natura nominative list differs depending on the type of Taxpayer. Below is the location mapping:
| Taxpayer Type | Form Name / Attachment | Specific Section | Description |
|---|---|---|---|
| Corporate Taxpayer | Attachment 11A (Details of Certain Costs) | Part I: Nominative List of Promotion and Sales Costs, and Reimbursement or Compensation in the Form of Natura and/or Benefits | Used to report details of recipients and natura values,. |
| Corporate Taxpayer | Attachment 11A (Details of Certain Costs) | Part IV: Details for Taxpayers Providing Natura and/or Benefits | Used specifically if the provided natura comes from company assets (in the form of depreciation) or facilities in specific areas,,. |
| Individual Taxpayer | Attachment 3D | Part B: Nominative List of Promotion Costs and Reimbursement or Compensation in the Form of Natura and/or Benefits | Mandatory for Individual Taxpayers conducting business/independent work and maintaining recording/bookkeeping,. |
Coretax demands precise detail. Unlike the old system, the "Description" column now has a standard syntax that must be followed for the system to read the data correctly. Additionally, there is an integration with the Article 21 Income Tax withholding slip number.
The following table details every column that must be filled by the Taxpayer when performing input (key-in) or XML data import in Coretax,,,,.
| No | Column Name (Field Name) | Data Type | Filling Instructions & System Validation |
|---|---|---|---|
| 1 | Recipient Identity Number | Numeric | Filled with NPWP (15/16 digits) or NIK (16 digits) of the natura recipient (employee or third party). If the recipient is a foreigner, the Tax Identification Number (TIN) or passport number can be used. |
| 2 | Recipient Name | Text | Filled with the recipient's full name according to the identity document listed. |
| 3 | Recipient Address | Text | Filled with the full address of the reward recipient. |
| 4 | Date | Date (DD-MM-YYYY) | Filled with the date the natura/benefit was given. If given routinely monthly, the end-of-month or end-of-year date can be used (depending on the recapitulation method, but consistent with the acquisition period). |
| 5 | Cost Type | Selection (Dropdown) | Mandatory to select one of the following options: 1. Promotion Cost 2. Natura/Benefit Cost |
| 6 | Value | Numeric (Rupiah) | Filled with the amount of cost incurred by the employer. - For Natura (goods): Use market value. - For Benefits (facilities): Use the actual cost incurred or asset depreciation value. |
| 7 | Description | Structured Text | (IMPORTANT) This column must be filled with a standard format containing 3 information elements: [Form of Natura] - [Cost Account] - [Object Status] Example: Kenikmatan fasilitas mobil - biaya sewa - objek PPh (Car facility benefit - rent expense - PPh object) |
| 8 | PPh Amount | Numeric (Rupiah) | Filled with the amount of Income Tax (usually Article 21 PPh) that has been withheld on the natura. If the natura is a Non-PPh Object, fill with 0. |
| 9 | Withholding Proof Number | Alphanumeric | Filled with the Tax Withholding Proof Number (Bupot) that has been issued via the Coretax e-Bupot module for that natura income. This column is the key validation for Taxability-Deductibility. |
This section is mandatory to fill by Corporate Taxpayers if the natura value in Table 2 comes from the use of company-owned assets (not rented from third parties), such as official cars or official houses owned by the company,,,.
| No | Column Name | Filling Instructions |
|---|---|---|
| 1 | Type of Tangible Asset | Filled with the description of the asset used as a facility. Example: Director's Official Sedan, Factory Employee Mess. |
| 2 | Acquisition Year | Filled with the year the asset was purchased or acquired. |
| 3 | Acquisition Value (Rp) | Filled with the historical acquisition price of the asset in Rupiah. |
| 4 | Depreciation up to Last Year | Filled with the accumulated fiscal depreciation up to the end of the tax year prior to the reporting year. |
| 5 | Depreciation This Year | Filled with the fiscal depreciation cost for the current year. This value is the benefit value received by the employee and the cost value deducted by the company. |
To clarify the filling technicalities, a comprehensive case study is presented below.
Here is how PT. TMD fills out the form in Coretax based on the transactions above:
| Column Data | Entry 1 (Rental Apartment) | Entry 2 (Official Car - Asset) | Entry 3 (Holiday Hamper) |
|---|---|---|---|
| Identity No. | 07.123.456.7-011.000 (Roy's NPWP) | 08.987.654.3-022.000 (Sinta's NPWP) | 31750... (Budi's NIK) |
| Name | Roy Santoso | Sinta Melati | Budi |
| Address | Jl. Thamrin No. 1, Jakarta | Jl. Sudirman No. 5, Jakarta | Jl. Merdeka, Depok |
| Date | 31-12-2025 | 31-12-2025 | 10-04-2025 |
| Cost Type | Natura/Benefit | Natura/Benefit | Natura/Benefit |
| Value (Rp) | 120,000,000 | 50,000,000 | 500,000 |
| Description (Standard Format) | Kenikmatan fasilitas apartemen - biaya sewa - objek PPh | Kenikmatan fasilitas mobil - biaya penyusutan - objek PPh | Bingkisan hari raya - biaya kesejahteraan - non objek PPh |
| PPh Amount (Rp) | 30,000,000 (Assumption) | 9,000,000 (Assumption) | 0 |
| Withholding Proof No. | 21-12-25-00001 | 21-12-25-00002 | - |
Because in Entry 2 (Mrs. Sinta's Official Car) the benefit provided comes from company assets, PT. TMD must fill out this additional table to validate the IDR 50,000,000 figure claimed in Part I.
| Asset Data Column | Data Entry |
|---|---|
| Type of Tangible Asset | Sales Manager Official Sedan (Toyota Camry) |
| Acquisition Year | 2023 |
| Acquisition Value (Rp) | 400,000,000 |
| Depreciation up to Last Year (Rp) | 100,000,000 |
| Depreciation This Year (Rp) | 50,000,000 |
> Note: The "Depreciation This Year" value (50 Million) in Table 5 is the basis for the "Value" figure in Table 4 for Mrs. Sinta's row.
The change in the Natura Nominative List reporting format in Coretax is not just a visual update, but a strengthening of supervision functions (compliance risk management). Taxpayers need to pay attention to the following:
Failure to fill out this form correctly and completely may result in the Annual Tax Return being considered incomplete or triggering a tax audit due to indications of non-compliance in tax withholding (equalization of costs vs Article 21 PPh objects).