• Tax
• ||
• November 20, 2024

In an effort to optimize services, DJP will soon launch Coretax which will make it easier for taxpayers to fulfill their tax rights and obligations. Core Tax will integrate all administrative services owned by DJP. In other words, all DJP administration services can be accessed by taxpayers simply through one application called Coretax, including monitoring the status of applications submitted.

DJP has begun providing introductory education on Core Tax to taxpayers by displaying a prototype of the Coretax application that is being developed. There are at least five business process highlights that can illustrate the simplification that will be realized in Coretax, namely registration, management of Tax Returns (SPT), payments, taxpayer account management (TAM), and taxpayer services.

Registration

In Coretax, the Taxpayer Identification Number (NPWP) will have a 16 digit format. In this case, individual taxpayers who are Indonesian citizens (WNI) will use their Population Identification Number (NIK) as their NPWP. On the other hand, individual taxpayers who are foreign citizens (WNA), corporate taxpayers and government agency taxpayers will use a 16-digit NPWP by adding the number 0 (zero) in front of the old format 15-digit NPWP. It is hoped that the new 16-digit NPWP format will make things easier for taxpayers because they do not need to store two different numbers, make it easier to integrate tax data with other third party data, and improve the quality of services provided by the DJP.

Apart from that, specifically for taxpayers who carry out business activities, central and branch taxpayers who initially have their respective NPWPs, in future conditions, there will only be one NPWP for central taxpayers. Branch taxpayers will only have a Business Activity Place Identification Number (NITKU) for each branch. This arrangement is expected to simplify tax administration for taxpayers through the use of a single identity in carrying out tax rights and obligations.

Furthermore, providing digital access will be carried out through an online process in the Coretax application. In other words, providing digital access will no longer be done separately, gradually and manually to the tax office as is currently the case. In the future, taxpayers can use all tax services provided by the DJP online.

Electronic Filing Identification Number (EFIN) codes are no longer used to reset passwords. Future password resets can be done using email. With this, taxpayers don’t need to bother going to the tax office if they forget the EFIN code.

SPT Management

After the Core Max application is launched, there will only be one type of Annual Tax Return form for individual taxpayers. The SPT submission process will also be integrated with other processes, including payments, e-Bupot, and e-Invoice. This process also applies to the submission of Periodic Tax Returns. The Periodic SPT will use pre-populated data from all tax withholding receipts and invoices issued. Apart from that, the system in the Coretax application will also send reminders of the obligation to submit SPT automatically.

Payment

In the payment business process, there will be two options for taxpayers when they want to make tax payments, namely using a tax deposit or creating a billing code. A tax deposit is an account that holds taxpayer deposits to make payments for existing or future underpaid bills or taxes. On the other hand, future billing codes can be created simultaneously for several types of taxes/tax periods/tax assessments and will be provided automatically by the system for SPT with underpayment status. In the Coretax application, a list of unpaid bills will also be available which can then be used to create a billing code.

In addition, requests for refunds of tax overpayments, refunds of interest payments, and book transfers (Pbk) can be submitted independently via the Taxpayer Portal without having to contact an officer or come to the tax office. In fact, for taxpayers who have low risk, the application completion process can be carried out automatically by the Coretax system.

TAM

In TAM, there will be an overview of the taxpayer’s profile which contains the identity of the taxpayer, the type of tax that is the taxpayer’s obligation, application history, a list of active billing codes that have not been paid, a list of active tax facilities owned by the taxpayer, and a balance history that presents the transaction balance. tax rights and obligations of taxpayers. Apart from that, TAM will also contain a taxpayer ledger feature that presents detailed tax rights and obligations transactions in the form of debit and credit entries. Transaction recording will be equipped with an automatic reconciliation system and integrated transaction recording.

Tax Services

With the Coretax application, taxpayers can access more types of online services and offline services can be accessed through DJP work units anywhere (borderless). In addition, taxpayers can download tax service product documents whose authenticity is validated with an electronic signature. Taxpayers can also view all applications that have been submitted and monitor the status or progress of applications that are still active through the Taxpayer Portal. In other words, all tax services and monitoring of service requests will be integrated and can be accessed online from anywhere and at any time.

Taxes are recognized as the main source of government funding. As an effort to encourage taxpayer compliance, the government needs to reduce the burden borne by taxpayers in fulfilling their tax rights and obligations in accordance with the provisions. One of them is by providing effective and efficient tax administration so that taxpayers feel that it is easier for them to implement their tax rights and obligations. With the launch of Core Tax, taxpayers are expected to become more compliant in carrying out their tax rights and obligations.