How to File an Individual Annual Tax Return in Coretax: A Complete Guide from vOffice

Individual Annual Tax Return filing is now carried out through Coretax, the integrated tax administration system owned by the Directorate General of Taxes (DJP). Coretax DJP is used by employees, business owners, consultants, and freelancers to submit Individual Annual Tax Returns online, with data directly connected to the National ID Number (NIK), withholding tax slips (PPh), and automatic tax calculations.

This guide to filing an Annual Tax Return in Coretax explains the technical steps, from document preparation, creating a draft return, filling in income details, to submission and issuance of the Electronic Receipt (Bukti Penerimaan Elektronik / BPE). This systematic approach helps taxpayers avoid data entry errors, late filings, and the risk of administrative penalties.

Read Also: Individual Tax Return (SPT Orang Pribadi): A Complete Guide to Tax Reporting

Preparation Before Filing an Individual Annual Tax Return

Before starting to fill out your Individual Annual Tax Return in Coretax, make sure all of the following requirements are ready to ensure a smooth process with minimal errors:

1. Active Tax Identity

   • NPWP or a matched 16-digit NIK
   • Active taxpayer status and not blocked

2. Coretax DJP Account

   • Registered at https://coretaxdjp.pajak.go.id
   • Valid username and password
   • Passphrase has been created and securely remembered

3. Verified Email and Mobile Number

   • Active email to receive notifications and BPE
   • Active mobile number for authentication

4. Income Documents

   • PPh Article 21 withholding slip (for employees)
   • Summary of gross income from business or independent services
   • Annual profit and loss statement or financial records

5. Supporting Tax Documents

   • Other tax credit evidence, if any
   • PPh Article 25 installment data (if applicable)

6. List of Assets and Liabilities

   • All assets owned as of 31 December of the tax year
   • Outstanding debts or loans at year-end

7. Dependent Family Data

   • Marital status
   • Number of dependents according to actual conditions

This preparation is especially important for business owners, consultants, and freelancers who have more than one source of income.

Steps to Create and Complete an Individual Annual Tax Return in Coretax

After all preparations are complete, below are the technical steps to create and complete an Individual Annual Tax Return in Coretax DJP:

1. Log in to the Coretax System

   • Access https://coretaxdjp.pajak.go.id
   • Log in using your NIK or NPWP and password

2. Create a Draft Tax Return

   • Select the Tax Return (SPT) menu
   • Click Create Draft SPT
   • Select Individual Income Tax
   • Select Annual Tax Return
   • Determine the tax year to be reported
   • Select the Normal SPT model

3. Determine Source of Income

   • Select Employment if you are an employee
   • Select Business if you own a business
   • Select Independent Services if you are a consultant or professional

4. Fill in Taxpayer Identity

   • Review automatically populated identity data
   • Ensure address, marital status, and dependents are correct

5. Fill in Net Income Summary

   • Input annual gross income
   • Input business expenses or job-related expenses
   • The system will calculate net income automatically

6. Tax Payable Calculation

   • Select PTKP status according to your condition
   • Coretax automatically calculates taxable income (PKP) and income tax payable (PPh)
   • Ensure the calculation results match your income

7. Verify Tax Credits

   • Check withholding tax slips already entered in the system
   • Add manual withholding slips if not yet listed
   • Ensure amounts match the original documents

8. Fill in Assets and Liabilities List

   • Add all owned assets
   • Enter outstanding liabilities, if any
   • Fill in dependent family data if relevant

9. Preview and Validate Data

   • Use the SPT preview feature
   • Review all data carefully
   • Make corrections if any errors are found

10. Payment and Submission of the Tax Return

    • Click Pay and File
    • Make payment if the status is underpaid
    • Sign electronically using your passphrase
    • Submit the tax return until the status shows successfully filed

By following these steps sequentially, the process of filing an Annual Tax Return in Coretax will be more systematic, accurate, and compliant with applicable tax regulations.

Reporting Assets, Liabilities, and Dependents

Coretax requires transparent reporting of assets and liabilities. The value reported is the fair value as of the end of the tax year, not the current market value.

For business owners and freelancers, consistency of asset data from year to year is important to avoid clarification requests in the future.

Read Also: Penalties for Not Reporting Assets in the Tax Return

Submission, Payment, and Proof of Filing

After final verification, you can directly pay and submit your tax return. Use the DJP authorization code and passphrase for the electronic signature.

A successfully submitted tax return will generate an Electronic Receipt (BPE) sent to your email. Save this document as proof of your tax compliance.

Deadlines and Risks of Late Filing

Individual Annual Tax Returns must be filed no later than 31 March of the following year. Late filing will result in an administrative fine of IDR 100,000.

For professionals and business owners, delays can also impact tax compliance reputation in the eyes of the authorities.

Read Also: Solutions for Late Filing of Annual Tax Returns

When Do You Need Professional Assistance?

If you have more than one source of income, an active business, or complex bookkeeping, the risk of data entry errors increases. This is where professional assistance becomes a rational solution.

vOffice provides accounting and tax reporting services to help ensure your tax return is prepared accurately, compliantly, and efficiently. Our approach is not merely filling out forms, but ensuring your tax strategy aligns with your business activities.

If you want a calmer and more controlled tax filing process, relying on vOffice tax consultant services is the right step to simplify your tax obligations.

Contact us for a FREE consultation!

FAQ About Filing an Annual Tax Return in Coretax

Are freelancers required to file an Annual Tax Return?

Yes. Freelancers are Individual Taxpayers with an obligation to file an annual tax return for all income earned.

Does Coretax calculate taxes automatically?

Yes. The calculation of taxable income (PKP) and income tax payable (PPh) is performed automatically based on the data you input.

What if there is an error in the tax return?

You can submit an amended tax return through Coretax as long as it is still within the permitted correction period.

Do small assets need to be reported?

Yes. All assets and liabilities must still be reported to maintain tax data consistency.