The deadline for filing corporate income tax returns is approaching. For taxpayers with a December year-end, the filing deadline falls in April.
For the 2025 fiscal year, several important changes are worth noting. Most notably, corporate income tax returns are no longer filed via DJP Online or e-Form, but through the Coretax system.
This transition has left some taxpayers uncertain about the filing process. To address this, taxpayers are encouraged to use the tax return simulation feature provided in Coretax before submitting their actual return.
Corporate Tax Return Simulation in Coretax
According to the Directorate General of Taxes (DGT), the Coretax simulation closely mirrors the actual filing system. It is designed to help taxpayers familiarize themselves with the process in advance.
The simulation can be accessed at https://spt-simulasi.pajak.go.id. To start the simulation system, users should log in with these details:
- User: 16-digit national identification number (nomor induk kependudukan/NIK)
- Password: P@jakTumbuh1ndonesiaT@ngguh
By using this feature, taxpayers can better understand the filing flow before completing their actual corporate income tax return in Coretax.
Impersonating a Corporate Taxpayer
Once logged in, the next step is to impersonate the corporate taxpayer account by selecting the relevant account in the top-right corner.
Impersonation allows an individual taxpayer to act on behalf of a corporate taxpayer. In practice, the individual must first be registered by the company’s person-in-charge (PIC). However, within the simulation platform, impersonation is automatically enabled.
Drafting a Corporate Income Tax Return
After completing impersonation, taxpayers can begin preparing their return by creating a draft through these steps:
- Click the “Surat Pemberitahuan (SPT)” (Tax Return) menu
- Select “Buat Konsep SPT” (Create Tax Return Draft)
- Choose “PPh Badan” (Corporate Income Tax)
- Select “Jenis Periode SPT: SPT Tahunan” (Tax Return Period: Annual Tax Return)
- Select “Tahun Pajak: 2025” (Fiscal Year: 2025)
- Select "Model SPT: Normal" (Tax Return Status: Original Tax Return)
- Click "Create Tax Return"
You will then be directed to the main page to complete the return.
Completing the Main Corporate Tax Return Form
Unlike DJP Online (e-Filing/e-Form), which requires appendices to be completed first, Coretax begins with the main form before moving to the appendices.
- Tax Return Header
Taxpayers must indicate the accounting method used, either the cash basis or the accrual basis. Next, click “Prefill SPT” to automatically populate available data, including income and withholding tax information.
- Taxpayer Identity
No manual input is required in this section. Taxpayers should simply verify that all displayed information is accurate. If discrepancies are found, updates must be made through the Coretax system.
- Financial Statement Information
Because financial reporting varies across industries, taxpayers must specify their business sector. This will be reflected in Appendix 1. Taxpayers must also indicate whether the financial statements have been audited.
- Income Subject to Final Tax and Non-Taxable Income
Under the previous system on DJP (e-Filing/e-Form), income subject to final tax and non-taxable income were reported in Appendix IV. In Coretax, however, this information is disclosed in Section C of the main form and Appendix 4, Section A.
This section captures income subject to final tax and income excluded from taxable income.
- Income Tax Calculation
This is a critical part of the filing process. It begins with completing the financial reconciliation in Appendix L1-C, which includes the income statement and the statement of financial position (balance sheet).
Within the income statement, taxpayers must map:
- non-taxable income;
- income subject to final tax;
- non-final taxable income;
- positive fiscal adjustments; and
- negative fiscal adjustments.
This mapping determines the fiscal profit used to calculate the tax liability.
The data from Appendix L1-C will automatically populate Section D—income tax calculation section. Taxpayers must also indicate:
- eligibility for tax incentives;
- any fiscal losses carryforwards; and
- entitlement to research and development-related tax reductions.
- Tax Credit and Payable Tax Reduction
Tax credits, whether from foreign sources or domestic withholding, are reported in Section E of the main form. Taxpayers must also complete Appendix 3, which covers foreign income and income tax withheld or collected by third parties.
For foreign income, the details include:
- withholding agent;
- country;
- payment date;
- type of income;
- net income; and
- tax payable.
If the Prefill SPT feature has been used, withholding and collection data will be populated automatically. Taxpayers may still review and adjust the information, including editing, adding, or removing withholding tax entries.
- Underpaid or Overpaid Tax
The final tax position, whether underpaid or overpaid, will be reflected in Section F of the main return. Taxpayers should ensure that all calculations are accurate and provide the required supporting information, including:
- approval letters for tax installments or deferrals;
- refund requests; and
- the refund bank account.
In the event of a return resulting in an overpayment, taxpayers must choose between a standard audit and a preliminary refund.
- Article 25 Installment Calculation
If applicable, taxpayers must complete the Article 25 installment calculation in Section G of the main form.
This requirement is governed by the Minister of Finance Regulation Number 81 of 2024 concerning Tax Provisions within the Coretax Administration System.
- Transaction Statement
As with previous filing methods on DJP Online (e-Filing/e-Form), Coretax requires a transaction statement covering:
- related-party transactions;
- transactions with entities in tax haven jurisdictions; and
- transfer pricing documentation obligations;
That concludes a practical overview of preparing and filing a corporate income tax return through Coretax. By using the simulation feature and understanding the filing flow, taxpayers can approach the process with confidence.
If you require assistance with your corporate tax filing, Ideatax is ready to support you.
Also Read:
https://ideatax.id/articles/updates-to-the-05-msme-final-income-tax-and-its-business-impact
https://ideatax.id/articles/article-26-withholding-tax-on-foreign-taxpayers
https://ideatax.id/articles/navigating-tax-payments-in-the-new-coretax-system
