For almost two years, correcting the tax return (SPT) in Coretax had one trap that often surprised taxpayers: the system charges for differences that were never actually owed. Since October 1, 2026, the calculation method has changed. The Director General of Taxes Regulation PER-12/PJ/2026, established on September 28, 2026, amends PER-11/PJ/2025 and replaces the delta scheme with the replace scheme.
What is the difference between delta and replace
In the delta scheme, the correction SPT only reports the difference of underpayment or overpayment against the previous SPT. The normal SPT and the correction SPT stand independently.
In the replace scheme, the last correction SPT becomes the basis for your tax rights and obligations (Article 129A). Coretax then calculates the underpayment or overpayment itself using the calculation rule, employing two components: all tax payments for that period or tax year, and all excess tax that has been refunded through a decree, namely SKPLB or SKPPKP.
The scope is broad: SPT Masa PPh Pasal 21/26, SPT Masa PPh Unifikasi, SPT Masa PPN and PPnBM, as well as SPT Tahunan PPh Orang Pribadi and Badan.
The issue of "apparent underpayment"
A simple illustration: the SPT Masa PPN initially showed an overpayment of Rp200 million, then corrected to an overpayment of Rp100 million. With delta, the decrease of Rp100 million could be interpreted as an underpayment. With replace, the position remains an overpayment of Rp100 million; only the compensation rights decrease. This figure is just a simplified example to explain the logic, not an official example from the regulation annex.
What else has changed
- Ongoing restitution requests. Article 129A stipulates that requests for old SPT are not followed up under certain conditions, such as preliminary refunds for which the decision has not been issued or audits that have not yet begun. Information on the cessation appears in Coretax.
- Choice of restitution or compensation can be changed through corrections, as long as the previous process has not exceeded the limits of Article 129A.
- Installments or deferral of PPh Article 29. According to the IKPI summary of Article 129B, existing approval decisions are no longer valid from the time the correction Annual SPT is submitted. Prepare cash flow before making corrections.
- Compensation balance. Corrections to SPT Masa PPh 21/26 and PPN update the automatic compensation table. The difference can be positive or negative, and is calculated on the next normal Masa SPT, so do not delay its submission.
Transition rules: check the date first
The new provisions apply to correction SPT submitted starting October 1, 2026, for periods, parts of the year, or tax years since 2025. Corrections submitted before October 1, 2026, and not yet processed will still use PER-11/PJ/2025. Corrections for the 2024 period and earlier will follow the transition provisions of the old system.
Before pressing the correction button
- Ensure the period or tax year and submission date, as this determines the applicable rules.
- Match the tax owed, payments already made, refunds received, and compensation balance.
- Trace the history in the Ledger menu: payments are visible under the Cash Payment record type, refunds under SKP or Preliminary Return records.
- Check if there are any restitution requests or installment SKs that will be affected.
- If Coretax data differs from your records, trace the transactions first and consult the KPP if necessary.
Note of honesty: this summary relies on the official explanations from the DJP and the IKPI summary as well as tax consultants. Official calculation examples are in the annex of PER-12/PJ/2026, and complex cases should be confirmed with the KPP or tax consultants. The reporting flow of SPT Masa and SPT Tahunan in Coretax is discussed step by step in the Paham CoreTax class.
Sources
- Goodbye Delta Scheme! Coretax Now Implements "Replace" Scheme Starting October 1, 2026 (PER-12/PJ/2026), Directorate General of Taxes
- Starting October 1, PER-12/PJ/2026 Changes the Provisions for SPT Corrections in Coretax, IKPI
- PER-12/PJ/2026: Coretax SPT Corrections and VAT Compensation, Agus Pajak
- Coretax Replace Scheme Changes the Way of SPT Corrections, Pajak Online