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Filings can be done electronically (via the web) or manually (post office/courier services/representative officer) as detailed below.

Coretax

Note that, following the introduction of Regulation No 81/2024 (PMK-81), a number of regulatory changes take effect from 1 January 2025. These changes further digitise the Indonesian core tax administrative regime: the Tax Administration Core System (Pembaruan Sistem Inti Administrasi Perpajakan or PSIAP), also known as the Coretax System. The Coretax system is effective from 1 January 2025. A Coretax simulator can be found here. Whilst the changes are extensive with PMK-81 (revoking and or replacing 42 outdated tax regulations), the updates are minor and are made with the intention of streamlining tax administration.

Income tax

The employer has obligation to submit withholding tax return to the DGT electronically through the DJP channel every month. However, if the system is experiencing problems, the company may submit manually by sending tax return through the post office or courier service providers.

The monthly report does not have a particular name. The report is carried out simultaneously with the generation of a