The process of applying for and obtaining PKP status for a company in Coretax is carried out through the digital tax administration system of the Directorate General of Taxes (DJP). Through the Coretax Administration System, companies can apply for Taxable Entrepreneur status online by completing electronic forms, uploading required documents, and waiting for verification from the Tax Service Office (KPP). This system is regulated under PMK 81 of 2024 and PER-7/PJ/2025, which update tax administrative procedures in Indonesia.
For companies that have reached a certain revenue threshold or wish to collect Value Added Tax (VAT), obtaining PKP status is an important obligation. This status allows businesses to issue electronic tax invoices, collect VAT from customers, and report VAT Periodic Tax Returns (SPT Masa PPN) officially.
Read Also: What is PKP: Definition and Application Requirements
Requirements for Applying for PKP Status for a Company in Coretax
Before applying for PKP status, a company must ensure that several key requirements are fulfilled.
1. Have a Corporate NPWP
The company must first have a registered Taxpayer Identification Number (NPWP) in the Directorate General of Taxes system.
2. Have Active Business Activities
The Directorate General of Taxes (DJP) will verify that the company has legitimate and active business operations.
3. Have a Business Location
When applying for PKP status, companies must provide:
- a business location map
- photos of the business premises
- supporting documents for the business address
This location verification is conducted by the KPP to ensure the physical existence of the business.
4. Supporting Documents
Documents typically required include:
- company deed of establishment
- corporate NPWP
- identification of company management
- business premises documents
If the company uses a virtual office, it is usually necessary to attach a contract for the use of the office address.
Read Also: Difference Between PKP and Non-PKP: A Guide for Entrepreneurs
How to Apply for PKP Status for a Company in Coretax
Below are the steps to apply for PKP status through Coretax DJP.
1. Log in to the Coretax Taxpayer Portal
Access the taxpayer account through the Coretax DJP system using the company’s credentials.
2. Select the PKP Registration Menu
On the taxpayer portal dashboard, select the administrative services menu and choose the PKP registration option.
3. Complete the PKP Registration Form
Fill out the available electronic form with the following data:
- company identity
- type of business
- business activity address
- estimated revenue
The form must then be signed electronically.
4. Upload Supporting Documents
Attach the required documents, such as:
- business location map
- photos of the business premises
- business activity declaration letter
- office lease contract (if using a virtual office)
Read Also: PKP Application for Virtual Offices According to PER-7/PJ/2025
5. Submit the Application
Once all data has been completed, submit the application through the Coretax system.
The application will then be received and processed by the Directorate General of Taxes.
Verification Process and PKP Confirmation
After the application is submitted, DJP will conduct a verification process.
This stage includes:
- administrative document review
- assessment of subjective and objective requirements
- possible business location survey or verification
If the application is approved, DJP will issue:
Taxable Entrepreneur Confirmation Letter (SPPKP)
This document will be available in the taxpayer’s Coretax account.
From the confirmation date, the company officially becomes a PKP and must:
- collect VAT
- issue tax invoices
- report VAT Periodic Tax Returns (SPT Masa PPN)
Read Also: Guide to Output Tax Invoices for PKP
Common Challenges When Applying for PKP in Coretax
Although the process is now digital, many companies still face difficulties when applying for PKP status.
Some common challenges include:
- incomplete documentation
- errors when filling out forms
- failed business address verification
- lack of understanding of PKP obligations after confirmation
These administrative errors can cause the PKP application to be rejected or delay the process.
Practical Solutions for Managing PKP and Tax Administration
For many companies, tax administration processes can be time-consuming and require a solid understanding of complex regulations.
Therefore, we at vOffice provide tax consulting and PKP registration services to help your company manage tax obligations more easily.
Through the following services:
We help you with:
- PKP application and confirmation
- consultation on corporate VAT obligations
- assistance with tax administration
- more efficient tax reporting management
With the support of experienced consultants, the PKP registration and corporate tax administration process can run faster, more accurately, and in compliance with regulations.
Contact us for a FREE consultation!
FAQ
Is every company required to become a PKP?
No. A company is required to become a Taxable Entrepreneur (PKP) if its annual revenue exceeds IDR 4.8 billion. However, companies with lower revenue may voluntarily register as PKP if they wish to collect Value Added Tax (VAT).
Do you need to visit the tax office to apply for PKP?
Not necessarily. PKP registration can be done online through the Coretax DJP system, although in certain cases the Directorate General of Taxes may still conduct field verification.
How long does the PKP confirmation process take?
The duration of the PKP confirmation process may vary depending on document completeness and the verification results from the Tax Service Office (KPP).
Can a company using a virtual office become a PKP?
Yes. Companies using a virtual office can still apply for PKP confirmation as long as they provide supporting documents such as an office address contract and proof of business activities.
What are the obligations after a company is confirmed as a PKP?
After being confirmed as a PKP, a company must collect Value Added Tax (VAT), issue electronic tax invoices, and regularly report VAT Periodic Tax Returns (SPT Masa PPN) through the applicable tax administration system.
References:
- https://www.pajak.go.id/index.php/id/artikel/pembaruan-ketentuan-administrasi-pengusaha-kena-pajak-di-tahun-2025-keseimbangan-antara
- https://news.ddtc.co.id/berita/nasional/1811352/per-7pj2025-atur-cara-pengajuan-pengukuhan-pkp-lewat-coretax
- https://www.pajak.com/pajak/diatur-per-7-2025-begini-tata-cara-permohonan-pengukuhan-pkp-melalui-coretax/
- https://news.ddtc.co.id/berita/nasional/1810532/wp-mau-ajukan-pengukuhan-pkp-bisa-lewat-coretax-atau-ke-kantor-pajak
- https://stats.pajak.go.id/sites/default/files/2025-01/Buku%20Manual%20Coretax%202024%20-%20Permohonan%20Pengukuhan%20PKP.pdf
