It has been three months since the Directorate General of Taxes (DGT) introduced the Coretax system to improve tax administration. While the system aims to simplify processes, some taxpayers have encountered issues when filing and paying taxes. In response, the government issued a Decree of the Director General of Taxes Number KEP-67/PJ/2025, waiving administrative penalties for late tax payments and filings from January to March 2025 due to system disruptions.
In this decision, the DGT offers a waiver of administrative penalties for late filing and payment of several types of taxes for January to March 2025. This policy was introduced due to various issues taxpayers faced during the transition to the Coretax system. So, how exactly do you pay taxes using Coretax? In this article, we'll walk you through the new system step by step.
Generating a Billing Code
Similar to the previous system, tax payments require a billing code. Previously, this was done via DJPOnline or sse.pajak.go.id. Presently, Coretax users can generate a billing code through the payment menu → billing code self-service.
To create a billing code in Coretax, taxpayers first need to verify their identity to ensure all details are accurate and prevent errors. Once verified, they must select the appropriate tax account code (Kode Akun Pajak/KAP) and payment type code (Kode Jenis Setoran/KJS). KAP is a code used to identify the type of tax to be paid by the taxpayer, such as income tax, value-added tax (VAT), or other tax categories. KJS, on the other hand, specifies the nature of the payment—whether it’s for tax due, penalties, or installments. At this stage, taxpayers also need to enter the tax period they are paying for.
It’s important to note that some KAP and MAP codes have changed with the introduction of Coretax—some were added, and others were removed. The following KAP and MAP codes apply under the Coretax system:
Next, taxpayers must input the currency, amount, and a brief description. After filling in all required information, the system generates a billing code, which can be downloaded and used for payment through authorized channels.
Additionally, Coretax billing codes expire in seven days, compared to one month under DJPOnline. Payments can be made via post offices, designated banks, or authorized payment channels.
This guide walks you through the billing process. Should you run into any issues, Ideatax is here to help.
