For many corporate tax staff, one of the most noticeable changes when transitioning to Coretax is the way to report Income Tax deductions. Previously, each type of PPh had its own flow. Now, through the Unified PPh Monthly Tax Return (SPT Masa PPh Unifikasi), several types of deductions are combined into one report. This change simplifies the reporting format but demands higher data discipline from the start of the process.
What is Unified PPh
Since 2022, the creation and reporting of withholding tax evidence for PPh Articles 23/26, 22, 15, and 4 paragraph (2) must be done through e-Bupot Unifikasi. Starting in 2025, this process will be integrated into the Coretax DJP system. In Coretax, the Unified PPh Monthly Tax Return applies to all withholding taxpayers, no longer separated between government and non-government entities. The incentive facilities received by the withholding party are also integrated into e-Bupot, so the withholding party no longer needs to manually input the facility certificate as was done in the previous process.
For companies, this means one Monthly Tax Return that summarizes various types of deductions, with a more streamlined input process if the data is organized from the beginning.
Why NIK Matching is Important
Another change that often causes confusion is the use of NIK as an identity. The creation of Unified PPh withholding evidence for individual taxpayers in Coretax uses NIK. If someone's NIK is not registered or not activated as NPWP, meaning there is no NIK-NPWP matching, registration must be done first through Coretax.
The practical consequence is significant. Before the reporting period, companies need to ensure that employee data and individual transaction counterpart data are matched. Withholding evidence that fails to be created due to inactive NIK will hinder reporting at the end of the month, when time is most constrained.
Preparing from the Start of the Period
The Coretax flow rewards those who are organized upfront. Some helpful habits include:
- Verifying the NIK-NPWP matching status of employees and partners before transactions occur, not when the SPT is nearing its deadline.
- Organizing transaction counterpart data so that withholding evidence can be created without delays.
- Understanding that one Unified SPT accommodates many types of PPh, so internal reconciliation needs to be done per type before reporting.
Coretax shifts much of the work to the system, but it does not eliminate the need to understand the process. In fact, because many things are now automated, data errors at the beginning can cascade throughout the reporting. Understanding the logic of Unified PPh and being disciplined about NIK matching are two small things that save a lot of time at the end of the tax period.
Sources
- Directorate General of Taxes, "Coretax DJP Monthly Tax Return", pajak.go.id
- "How to Create Withholding Evidence for PPh 4(2), 15, 22, 23, 26 in eBupot Unifikasi", klikpajak.id
- Official Kring Pajak DJP channel regarding NIK-based Unified PPh withholding evidence