Reporting corporate PPh 25 in Coretax is done online through the official Coretax DJP system managed by the Directorate General of Taxes (DJP). Corporate taxpayers that meet certain criteria must report their corporate income tax installment calculations periodically in accordance with PER-11/PJ/2025 regulations.
This reporting process is based on electronic forms and requires an electronic certificate for signing the tax return (SPT). The data used is derived from the company’s financial statements, which serve as the basis for calculating Taxable Income (PKP).
What Is Corporate Income Tax Article 25 (PPh 25)?
Corporate Income Tax Article 25 (PPh 25) is a corporate income tax installment that is paid periodically during the current tax year.
The purpose is to reduce the tax burden when filing the Annual Tax Return by paying taxes in installments throughout the year based on estimated income.
Key characteristics of Corporate PPh 25 include:
- Paid and reported periodically
- Based on estimated tax payable
- Calculated using fiscal financial reports
- Considers tax credits such as PPh 22 or PPh 23
These installments will later become tax credits when the company submits its Annual Tax Return.
Read Also: How to Activate a Corporate Coretax Account: A Complete Guide from vOffice
Who Is Required to Report PPh 25 in Coretax?
According to PER-11/PJ/2025, PPh 25 reporting through Coretax is mandatory for certain taxpayers, such as:
- Banks
- State-owned enterprises (BUMN) and regional-owned enterprises (BUMD)
- Companies listed on the stock exchange
- Taxpayers required to submit periodic financial reports
Reporting is conducted on a quarterly basis with the following periods:
- January – March
- January – June
- January – September
The reporting deadline is no later than 20 days after the end of the reporting period.
Read Also: How to Report Corporate VAT Periodic Tax Returns in Coretax: A Complete Guide
Preparation Before Reporting Corporate PPh 25
Before accessing the Coretax DJP system, companies must prepare several important data points to ensure the reporting process runs smoothly.
1. Electronic Certificate
Used for authentication and signing the tax return by the company’s PIC or authorized signer.
2. Cumulative Financial Statements
Financial report data from the beginning of the year until the reporting period, including:
- Net income
- Foreign income
- Final income or non-taxable income
3. Tax Credit Data
Including withholding or collection tax documents such as:
- Income Tax Article 22 (PPh 22)
- Income Tax Article 23 (PPh 23)
- Previous PPh 25 installments
4. Fiscal Loss Compensation Data
If the company has fiscal losses from previous years.
All of this information is not uploaded as attachments but is entered directly into the Coretax electronic form.
Read Also: How to Register a Corporate NPWP in Coretax: A Complete and Practical Guide
Steps to Report Corporate PPh 25 in Coretax
Below is a practical guide to reporting Corporate Income Tax Article 25 through Coretax.
1. Log in to the Coretax System
Access the Coretax account using the PIC or SPT signer account that has an active electronic certificate.
After logging in, perform impersonation to the corporate NPWP that will be reported.
2. Create an SPT Draft
Select the following menu:
Surat Pemberitahuan (SPT)
Create SPT Draft
Then select the SPT type:
Income Tax Article 25 for Listed Taxpayers or Other Taxpayers.
Also determine:
- Reporting period
- SPT model (normal or correction)
Click Create SPT Draft to proceed.
3. Fill in the SPT Form
Click the edit icon in the draft SPT to complete the form.
The taxpayer’s identity will be filled automatically by the system.
Complete the following sections:
Section A – Tax Base
- Net income
- Foreign net income
- Final income or non-taxable income
- Fiscal deductions
- Loss compensation
- Taxable Income (PKP)
Section B – Tax Calculation
Select the appropriate tax rate, for example:
- 22% general corporate tax rate
- Special facility rates
Section C – Tax Credits
Enter tax credits owned by the company such as:
- PPh 22
- PPh 23
- Previous PPh 25 installments
Section D
The system will automatically calculate the tax installment for the next period.
Section E
Check the statement confirming the accuracy of the data and select the signer’s status.
4. Save and Submit the SPT
After completing all data:
- Click Save
- Click Submit SPT
The system will automatically display:
- Taxpayer name
- NPWP
- Reporting date
The SPT must still be submitted even if the tax installment amount is zero.
Read Also: How to Report Corporate Annual Tax Returns in Coretax: A Guide from vOffice
Common Errors When Reporting PPh 25 in Coretax
Several technical issues are frequently experienced by companies when using the Coretax system.
System Errors
Common examples include:
- Save Invalid
- 500 Internal Server Error
- Login failure or OTP not received
Possible solutions:
- Clear your browser cache
- Use a stable internet connection
- Access the system outside peak hours
If the issue persists, you can contact Kring Pajak 1500200 or your registered Tax Office (KPP).
Data Input Errors
Other issues often come from incorrect data entry, such as:
- Incorrect date or number formats
- Selecting the wrong SPT period
- Inaccurate PKP calculations
These mistakes can cause incorrect PPh 25 installment calculations.
Therefore, it is important to cross-check the company’s financial statements before submitting the SPT.
The Importance of Tax Consultation for PPh 25 Reporting
Reporting corporate PPh 25 in Coretax requires a solid understanding of fiscal calculations, tax credits, and electronic tax form completion. Even small input errors can affect the amount of tax a company must pay.
This is where professional support becomes important.
At vOffice, we provide tax consulting services as well as accounting and tax reporting services to help companies manage their tax obligations more efficiently.
Our team can assist you with:
- Corporate PPh 25 installment calculations
- Preparation of fiscal financial statements
- SPT reporting through Coretax
- Ongoing corporate tax consultation
With professional support from vOffice, your tax reporting process becomes more accurate, secure, and efficient, allowing you to focus on growing your business.
Learn more about our services here:
Contact us for a FREE consultation!
FAQ: How to Report Corporate PPh 25 in Coretax
Do all companies have to report PPh 25 through Coretax?
No. Reporting through Coretax mainly applies to certain taxpayers such as publicly listed companies, banks, BUMN, BUMD, or companies that are required to submit periodic financial reports.
Do companies still need to submit the PPh 25 report if the installment amount is zero?
Yes. The tax return must still be submitted even if there is no tax installment payable for that period.
Does reporting corporate PPh 25 in Coretax require document attachments?
No physical document attachments are required. All data is entered directly into the electronic form within the Coretax system.
What is the reporting deadline for Corporate Income Tax Article 25?
The report must be submitted no later than 20 days after the end of the quarterly reporting period.
What should be done if an error occurs when reporting in Coretax?
Check the completeness of the input data, clear your browser cache, use a stable internet connection, or contact the DJP Tax Call Center if the issue persists.
