Starting in 2025, the Directorate General of Taxes will officially implement the CoreTax system as a new foundation for tax administration in Indonesia. This system is designed to simplify, accelerate, and standardize tax processes, from taxpayer registration, eFaktur, to Annual Tax Return reporting.
However, systemic changes like this do not always go smoothly. On the ground, the challenge lies not in the technology, but in human readiness. Many business actors, tax staff, and finance teams are still confused about the reporting schemes in eFaktur, PPh Potput, and Unified Tax Returns. Not to mention the additional XML format that has now become the standard for digital reporting.
On the other hand, regulations such as PMK 81 and PMK 131 of 2024 also add a new layer to the process. Regulations are becoming more specific, systems are becoming more rigid, and errors are becoming more sensitive. Without a comprehensive understanding, the risk of reporting errors can increase, from administrative fines to delays in reporting.
That is why human resource readiness is the key to the successful integration of CoreTax. It is not just about knowing how to input data, but also understanding the context, structure, and potential technical pitfalls within it. Digital transformation, no matter how efficient the system, will still depend on the people operating it.