Kapanlagi.com - Every taxpayer in Indonesia is certainly familiar with the obligation to report the Annual Tax Return. However, with the arrival of the latest application, Coretax DJP, many are wondering: Can the 2024 Annual Tax Return still be reported through DJP Online, or do we have to switch to Coretax? Let’s review so you don’t make a wrong step and avoid penalties!
Taxes, as the backbone of state administration, continue to strive to simplify the tax process. One innovative step introduced is Coretax DJP, which will begin to be used for reporting the Annual Tax Return in 2025. But don’t worry! For the 2024 tax year, you can still use DJP Online, as long as you meet the applicable requirements and conditions.
This change in the tax system can indeed be confusing. Do you still need an EFIN? And how to report the Annual Tax Return correctly to comply with existing regulations? To help you, we will explain in detail the differences between Coretax DJP and DJP Online in reporting the Annual Tax Return.
1. What is the Annual Tax Return (SPT)?
The Annual Tax Return (SPT) is a document that must be reported by every taxpayer to declare their income and tax payments for the year. For Individual Taxpayers, the reporting of the Annual Tax Return must be completed by March 31 of each year. Meanwhile, for Corporate Taxpayers, the reporting deadline is until April 30.
The SPT consists of various forms tailored to the taxpayer's status and type of income. For example, form 1770 SS is used by employees with income below Rp60 million, while form 1771 is used for business entities such as limited liability companies (PT) and foundations.
Reporting the Annual Tax Return is not just an obligation, but also part of a self-assessment system that facilitates tax oversight by the government. This allows taxpayers to report their tax obligations directly without going through a third party.
2. What is the Difference Between DJP Online and Coretax DJP?
DJP Online is a platform that has been used for a long time to report Annual Tax Returns electronically. On this platform, taxpayers can choose between two reporting methods: e-Filing or e-Form. Meanwhile, Coretax DJP is a new system introduced in 2025 to simplify the tax administration process.
Reporting the Annual Income Tax Return for the 2024 Tax Year will still be done through DJP Online, while for taxpayers registered in 2025, the reporting of the Annual Income Tax Return will be done through Coretax DJP. This transition process is expected to run smoothly despite the adjustments that need to be made.
Coretax DJP is designed to provide further ease in reporting, including the elimination of the use of EFIN. This certainly makes it easier for taxpayers to access their tax data without having to worry about forgetting passwords or facing other difficulties.
3. Preparation Before Reporting SPT Online
Before reporting the Annual Tax Return through DJP Online, taxpayers need to ensure that several important documents are ready. Some of the required documents include NPWP, EFIN, proof of tax deductions, and financial statements for Corporate Taxpayers. "Make sure all data and documents are complete before accessing DJP Online to avoid issues when reporting," added DJP.
In addition, taxpayers also need to prepare information about income, assets, and debts relevant to tax reporting. This is very important because errors in data entry can result in delays or fines.
DJP also reminds that taxpayers who have not activated their EFIN must do so at the nearest tax office. This activation is necessary to ensure that the reporting is done by the legitimate account owner.
4. How to Report Online Tax Return for the Year 2024
Here are the easy steps to report the Annual Tax Return online through DJP Online in 2024. Make sure you follow each step carefully to ensure a smooth reporting process.
1.Login to DJP Online Account
- Visit the DJP Online site at https://djponline.pajak.go.id.
- Enter your NPWP/NIK, password, and the captcha displayed.
- Click the "Login" button to access your account.
2.Select the "Report" Menu
- After successfully logging in, select the "Report" tab menu.
- Here, you will be given two reporting method options: e-Filing or e-Form.
- e-Filing: Direct online reporting in real-time.
- e-Form: Download the form, fill it out, and upload the form again in PDF format.
3.Select the Type of SPT and Fill in the Data
Select the form type that corresponds to your status and income. Some common form options are:
- 1770 SS for employees with income ≤ Rp60 million/year.
- 1770 S for employees with income > Rp60 million/year or working for more than one company.
- 1770 for income from business or freelance work.
- Fill in the requested data such as net income, other income (if any), as well as information about assets, debts, and zakat payments (if relevant).
4.Recheck the Data Entered
- After filling in all the data, recheck each piece of information you have input to ensure its accuracy.
- Make sure there are no errors in data entry, especially regarding income amounts and taxes owed.
5. Send SPT and Verification
- If all data is correct, click the "Send SPT" button to submit the report.
- Enter the verification code that will be sent to your email or SMS.
- After successful submission, you will receive an electronic reporting proof that you can save as an archive.
5. What Happens If You Report Late?
Annual tax reporting must be done on time to avoid fines. For individual taxpayers, late reporting can incur a fine of Rp100,000, while for corporate taxpayers, the late fine can reach Rp1,000,000.
This fine is imposed to encourage taxpayers to be more disciplined in fulfilling their obligations. Therefore, it is advisable to report the tax return early to avoid delays.
In addition, late taxpayers are also at risk of being subjected to audits or even receiving an SP2DK (Letter of Request for Data and Information Explanation) which can lead to legal issues. Therefore, it is important to adhere to the established deadlines.
6. FAQ
Do I still need to use EFIN to report the Annual Tax Return on DJP Online?
Yes, EFIN is still required if you forget your password when logging in. EFIN is used to activate your account on DJP Online.
How do I report the Annual Tax Return through Coretax DJP?
Starting in 2025, the reporting of the Annual Tax Return must be done through the Coretax DJP application. However, for the 2024 tax year, reporting will still use DJP Online.
What happens if I am late in reporting the Annual Tax Return?
If you are late, you will be subject to a fine of Rp100,000 for Individual Taxpayers and Rp1,000,000 for Corporate Taxpayers.
(kpl/rmt)
Disclaimer: This translation from Bahasa Indonesia to English has been generated by Artificial Intelligence.
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