The transition to Coretax changes the way daily income tax reporting is conducted. Two notable aspects in the field are the use of the Unified Income Tax Return (SPT Masa PPh Unifikasi) and the XML-based data import standard. The Unified Income Tax Return consolidates the reporting of several types of income tax into a single channel to simplify and streamline the process; this policy is based on PER-24/PJ/2021, which expands the unification obligations and revises previous regulations (PER-23/PJ/2020).
On the technical side, Coretax emphasizes the XML file format as the primary import pathway, complete with official templates and converters to ensure that data from spreadsheets can be converted with the correct structure. This guide is available on the DJP portal, including examples of Unified Bupot (BPU Excel to XML) and BP21 Excel to XML along with the conversion steps. For operational purposes, DJP has also published the Unified Income Tax Return Manual within the Coretax environment as a reference for the end-to-end process.
The legal framework is governed by PMK 81/PMK.03/2024 regarding tax provisions in the implementation of the Core Tax Administration System. One frequently asked adjustment is the standardization of payment deadlines to the 15th of the following month, while the reporting deadlines for the Article 21/26 Income Tax Return and the Unified Income Tax Return remain on the 20th of the following month.
The implications for the tax team are: (1) standardization of source data to be XML-ready, (2) check the bupot scheme and billing according to unification, (3) ensure the latest payment-reporting schedule is included in the SOP. With these three steps, the process will be more audit-ready, reducing schema errors/duplication, and shortening the correction cycle.
References:
- https://jdih.kemenkeu.go.id/dok/pmk-81-tahun-2024
- https://jdih.kemenkeu.go.id/api/download/637047be-3dba-4347-aba1-98fa7fd5ab3f/2024pmkeuangan081.pdf
- https://www.pajak.go.id/index.php/id/reformdjp/coretax/template-xml-dan-converter-excel-ke-xml
- https://www.pajak.go.id/sites/default/files/2024-11/Menggunakan%20Converter%20dan%20Impor%20Data.pdf
- https://www.pajak.go.id/sites/default/files/2025-01/Buku%20Manual%20Coretax%202024%20-%20Seri%20SPT%20Masa%20Unifikasi.pdf
- https://datacenter.ortax.org/ortax/aturan/show/17626
- https://www.pajak.go.id/index.php/en/node/34298
- https://stats.pajak.go.id/index.php/id/berita/tingkatkan-kepatuhan-pajak-candisari-edukasi-kecamatan-gajah-mungkur