Supervision Intensified, Coretax Integrated with Two Other Platforms

Minister of Finance Sri Mulyani Indrawati explained the integration of the three state revenue systems is crucial to establish consistent, reliable and precise supervision. The integration of coretax, CEISA, and SIMPONI will also improve service quality for users.

“This initiative is also intended to improve services and boost transparency and data accuracy in state revenue collection, covering taxes, customs and non-tax state revenues (penerimaan negara bukan pajak/PNBP in Indonesian),” stated Sri Mulyani in a plenary meeting at the House of Representatives (Dewan Perwakilan Rakyat/DPR in Indonesian).

On another note, coretax refers to a tax administration system developed by the Directorate General of Taxes (DGT) to replace its predecessor, the SIDJP system. Coretax was developed pursuant to Presidential Regulation (Pres. Reg.) 40/2018.

Although the coretax system has been launched since early 2025, its implementation continues to face various challenges to this day. In response to these conditions, the DGT is committed to resolving the existing bugs in the coretax no later than July 2025.

Further, CEISA is an information system developed by the Directorate General of Customs and Excise (DGCE) to integrate administrative processes, supervision and a range of other services for users, including individuals and companies.

Implemented in 2012, CEISA has undergone several updates and is now in its fourth iteration, CEISA 4.0. This version is a web-based application that unifies multiple modules, allowing access without requiring an installer.

SIMPONI, on the other hand, refers to a billing system managed by the Directorate General of Budget designed to streamline the payment/remittance of non-tax state revenues and non-budgetary revenues.

Beyond the information on the integration of the state revenue platforms, there are several other noteworthy tax-related discussions. These include the government’s plea to the Constitutional Court not to grant a lawsuit concerning the VAT Law, deliberations on the extension of the MSME final income tax and CbCR guidelines via the coretax system.

The following is a full review of the tax articles.

Lawsuit Against VAT Law

The government has urged the Constitutional Court (Mahkamah Konstitusi/MK in Indonesian) to reject a petition for a judicial review of the VAT Law filed under Case Number 11/PUU-XXIII/2025.

Director General of Taxes Bimo Wijayanto warned that approving the judicial review of Article 7 paragraph (1) of the VAT Law may result in a legal vacuum.

“If the petition for the judicial review of Article 7 paragraph (1) of the VAT Law a quo is granted, the rate stipulated under Article 7 paragraph (1) of the VAT Law becomes void, creating a legal vacuum due to the absence of a legal basis concerning the amount of VAT rate,” said Bimo.

Tax Provisions under Gov. Reg. 28/2025

The government deems Government Regulation (Gov. Reg.) No. 28/2025 concerning the Implementation of Risk-Based Business Licensing a vital step toward advancing the national economic transformation in the foreseeable future.

Secretary of the Coordinating Ministry for Economic Affairs Susiwijono Moegiarso explained that the issuance of Gov. Reg. No. 28/2025 embodies the government’s commitment to establishing a business licensing ecosystem.

“By strengthening regulations and systems in an integrated manner, this Gov. Reg. is expected to simplify the process, expedite services and provide clarity and certainty for all entrepreneurs,” he remarked.

MSME Final Income Tax Extension Guaranteed

Minister of Finance Sri Mulyani Indrawati has assured that the government will continue the extension of the final income tax at a rate of 0.5% for individual MSMEs despite the uncompleted revision of Gov. Reg. 55/2022.

Sri Mulyani stated that the extension of the final income tax for individual MSMEs is part of the economic stimulus package introduced in December 2024. She noted that the government has already projected the ceiling for the policy.

“The extension of the validity period of the 0.5% final income tax on turnover for MSMEs is estimated to have a fiscal impact of IDR2 trillion,” she said during a meeting with the Budget Committee (Badan Anggaran/Banggar in Indonesian) of the House of Representatives.

Overbooking of Article 25 Income Tax instalments

Taxpayers are no longer permitted to overbook the overpayment of Art. 25 Income Tax instalments. This provision is stipulated under the Director General of Taxes Reg. No. PER-11/PJ/2025.

Referring to the regulation, taxpayers with an overpayment of Art. 25 Income Tax instalments are now given 2 options. These two options are: (i) requesting a refund of the tax overpayment that should not otherwise be payable (refunded); or (ii) credited in the annual income tax return.

“... the overpayment of Article 25 Income Tax Instalment may: be subject to the request for a refund of tax overpayment that should not otherwise be payable pursuant to statutory provisions in the field of taxation; or credited in the Annual Income Tax Return,” reads Article 116 paragraph (4) of PER-11/PJ/2025.

CbCR Guidelines via the Coretax

The DGT has issued guidelines for fulfilling the country-by-country report (CbCR) obligations via the coretax administration system.

The guidelines outline procedures for submitting notifications and CbCR via coretax. Referring to the guidelines, notifications and CbCR may be submitted through the Exchange of Information menu on coretax.

“Login using the corporate taxpayer’s TIN. Click the Exchange of Information menu. Select the CbCR submenu to enter the CbCR Dashboard,” reads the explanation on the guidelines. (sap)