Since the Coretax administration system rollout, the Directorate General of Taxes (DGT) has transitioned tax administrative services online. Tax objections, the primary legal resource for taxpayers who disagree with tax assessment letters issued by the DGT, are now processed electronically.
Taxpayers can complete every stage of the objection process digitally through Coretax, from filling out e-forms and uploading supporting documents, to applying electronic signatures and receiving a proof of receipt (bukti penerimaan surat/BPS). The following details objection-eligible decisions, requirements, deadlines, and filing procedures via Coretax.
Eligible Decisions and Formal Requirements
Under Article 25 of Law of the Republic of Indonesia Number 6 of 1983 concerning General Provisions and Procedures of Taxation (KUP Law), an objection may be filed against tax underpayment assessment letters (surat ketetapan pajak kurang bayar/SKPKB), additional tax underpayment assessment letters (surat ketetapan pajak kurang bayar tambahan/SKPKBT), tax overpayment assessment letters (surat ketetapan pajak lebih bayar/SKPLB), nil tax assessment letters (surat ketetapan pajak nihil/SKPN), third-party tax withholdings or collections, notification of tax due (surat pemberitahuan pajak terutang/SPPT), and land and building tax assessment letters (surat ketetapan pajak bumi dan bangunan/SKP PBB).
Taxpayers must file an objection addressed to the Director General of Taxes within three months from the date the tax assessment letter is received, unless they can prove a force majeure.
The objection letter must fulfil formal statutory criteria to be processed. An objection cannot be filed concurrently with an application for penalty reduction or cancellation under Article 36 of the KUP Law or requests under Articles 19 and 20 of the Land and Building Tax Law.
The letter must also be written in Indonesian. It must specify the tax amount due, tax withheld or collected, or calculated losses according to the taxpayer’s records, backed by underlying calculations and arguments. Each objection letter can cover only a single tax assessment. Taxpayers must pay at least the amount agreed upon during the closing conference. Taxpayers, their authorized representative, or their legal proxy must sign the letter.
Upon receipt, the tax office reviews the filing for formal completeness. Compliant filings are forwarded to the DGT regional office for substantive review. If criteria are not met, the DGT must issue a notice declaring the objection inadmissible within one month of receipt.
DGT’s Expanded Investigation Authority
Minister of Finance Regulation (Peraturan Menteri Keuangan/PMK) Number 118 of 2024 expands the DGT’s investigative powers during the objection review process. In addition to inspecting books, records, and data, the DGT can request explanations from taxpayers or third parties, and conduct clarification sessions and auxiliary tax audits.
The DGT may also perform valuations in line with tax regulations, exchange information with foreign partner tax authorities under international tax agreements, and conduct field inspections on-site for identification, measurement, mapping, and gathering supplementary evidence.
On the other hand, taxpayers retain rights throughout this process. If all or some of the requested records are non-existent, the taxpayer may submit an official statement of unavailability. Authorized representation for exercising rights and obligations remains recognized.
Tax Objection, MAP, and Resolution Timelines
PMK Number 118 of 2024 clarifies the relationship between tax objections and mutual agreement procedures (MAP). If the disputed issues in the objection and MAP application are identical, the taxpayer may withdraw the objection. If the dispute only partially overlaps, the taxpayer may submit an objection adjustment prior to receiving the notice to attend.
The Director General of Taxes must issue a decision on the withdrawal within 10 business days of receipt, while the adjustments must be resolved within one month.
The DGT must issue an objection decision letter within 12 months of receiving the objection. If no decision or inadmissibility notice is issued within this window, the objection is automatically deemed fully granted by law.
Taxpayers intending to appeal to the Tax Court may also request a written statement detailing the grounds of the objection decision letter. The statement must be available within one month of receipt of the written request.
Filing a Tax Objection via Coretax
Taxpayers can file tax objections electronically through the DGT’s Coretax portal. Taxpayers should first log in using their registered taxpayer identification number (nomor pokok wajib pajak/NPWP), national identification number (nomor induk kependudukan/NIK), or business location identification number (nomor identitas tempat kegiatan usaha/NITKU).
Once logged in, taxpayers can select the objection filing service, complete the electronic form, upload supporting documents, and electronically sign the application. Once the process is completed, the system will issue a BPS to confirm the application has been received.
After logging in, the system displays a taxpayer profile overview containing registered information, including the taxpayer’s name, NPWP status, tax office, and business classification. Individual taxpayers can then navigate to the taxpayer services menu, select administrative services, and click create administrative service request.
For corporate taxpayers, an additional step is required. The taxpayer must select the NPWP of the entity being represented using the search bar in the upper-right corner of the screen, as a company’s representative or proxy will generally log in using their personal account before switching to act on behalf of the company. Once the company’s NPWP has been selected, the system indicates that the user is acting as a representative. The taxpayer can then repeat the request creation process through the same menu.
The next step is to select the relevant appointment number, which opens an appointment search window containing the available tax assessment data. After selecting the appropriate number, taxpayers must choose the objection and non-objection services category from the list of sub-services on the left side of the screen. They can then select the tax objection filing service under Article 25 of the KUP Law and click save in the confirmation window to create a new case.
Once the case has been created, taxpayers are directed to the documents menu on the left side of the screen. The legal document that is the subject of the objection must first be uploaded, and details including the document type, document number, date corresponding to the disputed document, the issuing party (generally the relevant small tax office), and the document’s authenticity must be entered. After attaching the document and saving the form, taxpayers can proceed to the case flow menu to provide the substantive details of the objection.
At this stage, the system displays the taxpayer input form for the objection application. Some information is populated automatically, including the filing channel, service type, taxpayer profile, and tax office address. Taxpayers must complete the objection details, including whether any force majeure event occurred, the type of disputed object, transaction number and date, type of tax, and the disputed tax period. The most substantive section is the dispute field, where taxpayers must specify the disputed correction items, the amount based on their own calculation, and the grounds for the objection in a concise but sufficiently detailed manner.
After completing the dispute details, taxpayers proceed to the appendices section to specify the types and number of supporting documents. The form is then saved, and taxpayers return to the documents menu to upload the corresponding objection appendices. Once all information and supporting documents have been completed, the system allows taxpayers to generate the official objection letter through the create PDF button. This produces a draft of the objection letter ready for electronic signature.
Before signing the document, taxpayers must scroll back to the top of the form, select the appropriate document classification, and then save the changes. The sign button can then be selected to begin the electronic signing process. The system will require taxpayers to select the signing method, identify the signature provider (such as the DGT’s authorization code), and enter the registered signer’s password. Once the password has been entered and saved, the objection letter will be marked as signed and can be processed as an issued document with legal validity.
The final step is to review the electronic receipt generated by the system. This receipt is an official confirmation that the DGT has received the objection. Taxpayers can download or preview the receipt before clicking continue to complete the filing. Once continue is selected, the case status on the portal changes to closed. From this point, the clock starts ticking for the DGT to complete its review of the objection within 12 months stipulated under the prevailing regulations.
The digitalization through Coretax does not change the substance of a tax objection as an administrative remedy before a dispute proceeds to the appeal stage. The change merely lies in the filing mechanism, which is now conducted electronically.
Taxpayers should therefore ensure that all legal and administrative requirements are properly fulfilled to align their objection with the applicable regulations. For assistance with tax objection filing via Coretax, Ideatax is ready to provide professional support.
Also Read:
Complete List of Tax Account Codes and Tax Payment Type Codes for e-Billing
DGT Regulation Number 11 of 2025
Breaking Down the Article 21 Withholding Tax Provisions
