Brilio.net - The Directorate General of Taxes (DJP) is updating the Tax Return (SPT) reporting business process which will be implemented when the core tax system comes into use in mid-2024.
Specifically for electronic submission of SPT, this is done through the DJP Taxpayer Portal or Tax Application Service Provider (PJAP). Reporting via the portal in the core tax system is also different from what is currently in effect.
"Reporting using the Taxpayer Portal in the Coretax system has a number of differences compared to what is currently in force," quoted from the DJP's official website for the SPT Management section, Wednesday (24/7).
SPT itself is one of the main obligations for taxpayers to ensure that the tax owed has been calculated and reported correctly in accordance with applicable tax regulations. Timely reporting of SPT can also prevent citizens from administrative sanctions or fines.
The Coretax System (Core Tax Administration System) is a new taxation system implemented by the Directorate General of Taxes (DJP) of the Ministry of Finance of the Republic of Indonesia since 2024. This system brings several changes to the SPT reporting process compared to the previous system.
However, now every citizen no longer needs to report SPT manually. If this system is already running, you will find differences in the mechanism, as follows:
Differences in the SPT mechanism using the Coretax system
SPT reporting uses the Coretax system
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1. SPT Submission Process
Coretax System:
- SPT can be submitted electronically via e-SPT or the DJP Online application.
- Individual taxpayers (WP OP) who meet certain requirements do not need to submit an Annual Income Tax Return.
- There is a menu for calculating Income Tax Article 25 which can be used by various entities.
- Reminders are sent on certain dates before the SPT reporting due date.
After filling in and completing the SPT form and it turns out there is an underpayment, you will receive a billing code from the system to make payments via the menu which is also available in the Coretax system.
Previous System:
- SPT can be submitted manually by filling in the SPT form and submitting it to the Tax Service Office (KPP) or by post.
- All OP taxpayers are required to submit an annual income tax return.
- Article 25 Income Tax calculation menu is not available.
- No reminders were sent before the SPT reporting due date.
- Billing code for tax payment must be obtained separately.
2. Data and Information
Coretax System:
- The Coretax system uses data and information that has been integrated with various government agencies, such as the Directorate General of Population and Civil Registration (Dukcapil), the Directorate General of Customs and Excise (DJBC), and banking.
- Taxpayers can view their financial data and information in real-time through the Coretax system.
Previous System:
- The previous system was not integrated with other government agencies.
- Taxpayers must fill in data and information manually in the SPT form.
3. Features and Services
Coretax System:
The Coretax system provides various features and services that make it easier for taxpayers to carry out their tax obligations, such as:
- Pre-populated SPT: The Coretax system can automatically fill in taxpayer data in the SPT based on integrated data and information.
- E-filing: Taxpayers can submit SPT electronically via e-SPT or the DJP Online application.
- E-billing: Taxpayers can obtain a billing code for electronic tax payments through the Coretax system.
- E-inquiry: Taxpayers can monitor the status of their SPT and tax owed through the Coretax system.
- E-notice: Taxpayers can receive tax notifications electronically through the Coretax system.
Previous System:
- The previous system did not provide features and services as complete as the Coretax system.
- Taxpayers must carry out the SPT reporting process and tax payments manually.
4. Security
SPT reporting uses the Coretax system
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Coretax System:
- The Coretax system applies high security standards to protect taxpayer data and information.
- Taxpayers are required to use an Electronic Certificate (e-Certificate) to access the Coretax system.
Previous System:
- The previous system had lower security standards than the Coretax system.
- Taxpayers are not required to use e-Certificate to access the system.
In conclusion, the Coretax system brings many changes and advances in the SPT reporting process compared to the previous system. This system is easier to use, safer, and provides various features and services that make it easier for taxpayers to carry out their tax obligations.