Since Coretax was officially used for reporting Annual Personal Income Tax Returns (SPT Tahunan Orang Pribadi), one of the most discussed features is prepopulated data. This system automatically fills in part of the SPT data based on information already available in the DJP database, ranging from income, tax deductions, to recorded assets.
On the surface, this feature seems to make things easier. Taxpayers just need to check, click, and submit. But in reality, it is not that simple. Prepopulated data does not mean the data is guaranteed to be correct, and this is where many taxpayers go wrong.
What Is Prepopulated Data in Coretax?
Prepopulated data is information automatically pulled by the Coretax system from various sources: tax deduction evidence reported by employers, banking transaction data reported by third parties, and records of assets and liabilities from previous periods. The goal is clear: to expedite the SPT filling process and reduce manual errors. However, this data relies on the accuracy of third-party reports. If an employer is late or incorrectly reports tax deduction evidence, the figures in Coretax will also be incorrect.
Three Common Discrepancies Found
First, discrepancies in gross income amounts. This occurs when the A1 or 1721-A1 tax deduction evidence from the employer does not match the actual pay slip. Second, outdated asset data, for example, a vehicle that has been sold is still recorded, or new investments have not been included. Third, liabilities (debts) whose amounts do not sync with creditor records. Ignoring these three types of discrepancies can lead to underpayment or even further examination by the DJP.
Verification Is Not Optional
Although the DJP provides prepopulated data as a convenience, the responsibility for the accuracy of the SPT remains with the taxpayer. Article 4 of the UU KUP explicitly states that the SPT must be filled out correctly, completely, and clearly. This means accepting prepopulated data without verification is akin to signing a document that has not been read. Taxpayers need to match each component (income, deductions, assets, and liabilities) with the supporting documents they possess.
Fiscal Reconciliation: A Step Often Overlooked
For taxpayers with businesses or freelance work, the verification process becomes more complex as it involves fiscal reconciliation. Commercial financial statements must be adjusted according to tax regulations, with items that are recognized for accounting purposes but not recognized for fiscal purposes, and vice versa. Without sufficient understanding of fiscal corrections, the figures in the SPT can differ significantly from what they should be.
Summary
- Prepopulated data in Coretax speeds up SPT filling, but does not guarantee data accuracy
- Discrepancies often occur in gross income, asset data, and liabilities
- Verification and fiscal reconciliation remain the responsibility of the taxpayer
- Understanding the Coretax flow thoroughly can prevent issues in the future
References:
- Directorate General of Taxes – Coretax DJP User Guide → pajak.go.id
- Ministry of Finance of the Republic of Indonesia – Minister of Finance Regulation on Annual Income Tax Returns for Individuals → kemenkeu.go.id
- OECD – Tax Administration 2024: Digital Resilience in Tax Systems → oecd.org