New App to Download Coretax Data, Tax Payment Deadline Now the Same

With this application, taxpayers can request data processed by the coretax administration system. The latest data can be accessed one day after submitting a data request. The application may be submitted starting at 8:00 a.m. Western Indonesian Time.

“Taxpayers can download tax document data by entering the document type, taxable period and tax year as required,” wrote the Directorate General of Taxes (DGT).

The Genta application has been developed to streamline the process for taxpayers in requesting and downloading tax invoice data and Article 21/26 Income Tax withholding receipts.

Specifically, tax documents that can be requested and downloaded via the Genta application include refund output VAT invoices, refunded output VAT invoices, output VAT invoices, input VAT invoices, Article 21 withholding receipts and Article 26 withholding receipts.

The Genta app also facilitates the download of monthly withholding receipts, form 1721-A1 withholding receipts and form 1721-A2 withholding receipts.

Please note that as part of DJP Online, the Genta app is only accessible to taxpayers who possess an EFIN and are registered as DJP Online users.

The user manual is available in the Instructions for the Completion (Petunjuk Pengisian in Indonesian) section on the left side of the Genta app.

In addition to updates on Genta, taxpayers are reminded of the now uniform tax payment deadlines.

This is, in fact, not a novel provision. MoF Reg. 81/2024 standardizes payment due dates to the 15th of each subsequent month.

“Unsure about when to pay your taxes? Not anymore! With MoF Reg. 81/2024, all due dates are standardised, falling on the 15th of the following month,” the DGT announced on social media.

The DGT stated that starting 1 January 2025, the government has simplified tax payment deadlines through MoF Reg. 81/2024. According to the DGT, standardizing due dates is intended to simplify, enhance efficiency and make tax compliance more intuitive for taxpayers.

Prior to MoF Reg. 81/2024, tax payment and remittance due dates were regulated differently for each type of tax. The DGT observed that the fragmentation in payment due dates often led to confusion or instances of missed deadlines among taxpayers.

Under the current regulation, however, tax compliance has become more straightforward. For example, taxpayers conducting Article 21 Withholding Tax in January may remit the tax no later than 15 February.

Beyond the two engaging aforementioned pieces of information, several other interesting topics are worth revisiting. These include Indonesia’s shortage of tax consultants, the repeal of the director general of taxes regulation concerning Article 22 Income Tax, the schedule for the tax consultant certification exam (ujian sertifikasi konsultan pajak/USKP in Indonesian) and the absence of tax incentives in the Nusantara Capital (Ibu Kota Nusantara/IKN in Indonesian).

The following is a complete review of the tax articles.

Indonesia Lacks Tax Consultants

The number of tax consultants in Indonesia needs to grow to support the tax authorities in educating taxpayers.

Mukhammad Faisal Artjan, the Advisor to the Director General for Human Resources Development and Management Affairs of the Directorate General of Taxes (DGT), stated that tax consultants are key partners for the tax authorities. He believes tax consultants are crucial to reaching more taxpayers.

“In Japan and Australia, tax agents are partners of tax offices. Australia, for example, has only five tax offices, making it impossible to serve all taxpayers directly. All [services] are online, and we may be heading in the same direction. This is why we need more tax consultants," he claimed.

Director General of Taxes Regulation on Article 22 Income Tax Repealed

Through the Director General of Taxes Regulation PER-8/PJ/2025, the DGT has repealed PER-57/PJ/2010 as last amended by PER-31/PJ/2015.

PER-57/PJ/2010 as last amended by PER-31/PJ/2015, previously stipulated procedures for the collection of Article 22 Income Tax in connection with payments for supplies of goods and activities related to imports or business activities in other sectors.

The repeal of PER-57/PJ/2010 as last amended by PER-31/PJ/2015, aligns with the invalidity of the underlying minister of finance regulation (MoF Reg.). Meanwhile, PER-57/PJ/2010 as last amended by PER-31/PJ/2015 constitutes an implementing regulation of MoF Reg. 154/2010 as last amended by MoF Reg. 16/2016.

Schedule of USKP A and B

The Executive Committee of the Organizing Committee for Tax Consultant Certification (Komite Pelaksana Panitia Penyelenggara Sertifikasi Konsultan Pajak/KP3SKP in Indonesian) is set to hold the tax consultant certification exam (ujian sertifikasi konsultan pajak/USKP in Indonesian) for period II/2025 and period III/2025 in August and October 2025 respectively.

Head of the KP3SKP Suyuti stated that the USKP for both periods will cater specifically to new USKP level A and B participants. The exact dates for both USKP periods will be announced later.

“We are holding two periods to give flexibility in choosing the schedule that best suit them. Registration for periods II/2025 and III/2025 will be held simultaneously," Suyuti elaborated.

Few Tap into IKN Tax Incentives

The 2024 Financial Statements of the Directorate General of Taxes (DGT) reveal limited applications for corporate income tax incentives in the Nusantara Capital (Ibu Kota Nusantara/IKN in Indonesian).

As of September 2024, only 7 taxpayers had applied for the tax holiday facility for investments in IKN and partner regions. Not a single taxpayer has applied for tax holidays associated with the IKN financial center, tax holiday related to the relocation of head offices to IKN or supertax deduction.

“This data reflects applications and/or notifications submitted by taxpayers through the OSS system and approved in 2024,” the DGT stated in its financial statements.

PPATK System to Connect with the DGT Next Year

The Indonesian Financial Transaction Reports and Analysis Center (Pusat Pelaporan dan Analisis Transaksi Keuangan/PPATK in Indonesian) has rolled out a new system referred to as the Economic Crime Handling Statistics Application System (Sistem Aplikasi Statistik Penanganan Kejahatan Ekonomi/Sispeka in Indonesian).

Currently linked to the Indonesian National Police system, Sispeka is targeted to be connected to the Directorate General of Taxes (DGT) system.

“It is expected that Sispeka will be interconnected with the Attorney General’s Office in 2026, the Corruption Eradication Commission (Komisi Pemberantasan Korupsi/KPK in Indonesian) in 2027, the Indonesian National Narcotics Agency (Badan Narkotika Nasional/BNN in Indonesian) in 2028 and DGT in 2029,” stated the Head of the PPATK Ivan Yustiavandana. (sap)