Coretax Readiness

Overview

Coretax is Indonesia's new DJP tax administration system, launched in 2025 as a replacement for the previous DJP Online / e-SPT infrastructure. All Indonesian taxpayers are required to use Coretax for filing SPT returns, managing NPWP, and handling VAT invoices through e-Faktur.

VillaTax does not file to Coretax programmatically (the API integration is not yet live). What it does is map your compliance posture to Coretax requirements, flag readiness gaps, and help you prepare the data you need to file accurately when you go to the DJP portal.

The Coretax module lives at Coretax module.

What VillaTax Checks for Coretax Readiness

NPWP Validation

Every filing in Coretax requires a valid 15-digit NPWP. VillaTax checks that:

• An NPWP is recorded for the organization
• The format matches the expected NPWP pattern
• For Perorangan owners, an NIK (national ID) is also recorded, required under PMK 112/2022 which linked NPWP to NIK for individual taxpayers

Missing or malformed NPWP generates a readiness warning that appears across the dashboard and compliance module.

PKP Status Consistency

PKP (Pengusaha Kena Pajak) is VAT-registered status. Organizations above the PPN threshold (Rp 4.8B annual revenue for standard PKP, lower for certain business types) are required to be PKP-registered and issue VAT invoices via e-Faktur.

VillaTax detects inconsistencies:

• Organization declared as PKP but no e-Faktur NSFP number configured
• Organization not declared as PKP but revenue patterns suggest threshold may have been crossed
• PKP status declared but no PPN tax records found in the journal

These signals are surfaced as compliance flags in the Coretax dashboard, not as automated corrections. You decide how to respond.

e-Faktur Readiness

If your organization is PKP-registered, Coretax requires all VAT invoices to be issued via the e-Faktur system using an NSFP (Nomor Seri Faktur Pajak), a sequential number range issued by DJP.

VillaTax checks:

• Whether NSFP numbering is configured for the organization
• Whether the configured range is not exhausted

If you are PKP and have not configured NSFP, the module flags this as a readiness gap. The VAT invoice module at VAT Invoices module is the place to configure and use NSFP.

Obligation Boundary

The obligation boundary check maps your organization's characteristics (legal type, KBLI codes, revenue level, PKP status, foreign shareholder presence) against 12 fiscal obligation categories tracked by VillaTax.

For each obligation, the system determines:

• Applicable: this obligation applies to your organization
• Not applicable: this obligation does not apply given your configuration
• Uncertain: there is not enough data to determine applicability (usually missing fiscal setup data)

Obligations covered in the boundary check: PBJT, PPh 4(2), PPh 21, PPh 23, PPh 25, PPh 26, PPN, UMKM, BPJS, SPT Tahunan, LKPM, and PPh cession.

This gives you a structured view of what you owe before going to Coretax to file.

Premium Readiness Report

For organizations requiring a deeper readiness assessment, VillaTax generates a structured Coretax readiness report covering:

• All 12 obligations assessed with applicability reasoning
• Missing data items blocking readiness
• Prioritized action list to complete configuration
• Status of each document needed for filing

This feature is available in the dashboard for all users who have completed their fiscal setup.

What VillaTax Does Not Do on Coretax

To be clear about current scope:

• VillaTax does not log in to the Coretax portal on your behalf
• VillaTax does not submit SPT returns or VAT invoices directly to Coretax
• VillaTax does not access your Coretax account balance, payment history, or DJP correspondence

These capabilities require the Coretax API integration, which is planned for a future release and depends on DJP's API availability for third-party systems.

The Filing Workflow Today

The current workflow for using VillaTax data in Coretax:

1. Complete your fiscal setup in VillaTax (NPWP, legal type, PKP status, KBLI)
2. Check the Coretax readiness dashboard for gaps
3. Export your tax data for the relevant period from Reports module
4. Log in to the Coretax portal (coretax.pajak.go.id) directly
5. Use the exported figures to complete your SPT or e-Bupot submission

For the annual SPT, the Annual Tax Return Filing service in VillaTax's professional services catalog covers end-to-end preparation and submission by a licensed Indonesian tax consultant.

Legal Basis

The Coretax system and its requirements are governed by:

• PMK 81/2024 (Coretax implementation regulation)
• PMK 112/2022 (NPWP-NIK linkage for individual taxpayers)
• PER-03/PJ/2022 (e-Faktur regulations)

VillaTax's compliance checks reference these and the broader 57-document regulatory database maintained in the sources-officielles library.

Getting Started

Navigate to Coretax module after completing your organization's fiscal setup at Fiscal Setup. The readiness dashboard will immediately show you which checks pass and which need attention.