Indonesia sets the tax rules for its Coretax administration system in PMK 81/2024, in force 1 January 2025

What changed in detail

Minister of Finance Regulation (PMK) No. 81 of 2024 sets the tax rules for implementing the core tax administration system (Sistem Inti Administrasi Perpajakan, known as Coretax). It was set on 14 October 2024, promulgated on 18 October 2024 and came into force on 1 January 2025. The Directorate General of Taxes (DJP) announced it in press release SP-40/2024 on 15 November 2024. DJP said the regulation affects 42 regulations then in force.

The press release lists the main changes:

• Registration: possible at any tax office (borderless), through several channels (omni channel), and validated against source data.
• Taxpayer account: an online account through the Taxpayer Portal for exercising rights and meeting obligations electronically.
• Payment deadline: several monthly taxes now have the same payment or deposit deadline, the 15th of the following month.
• Tax deposit: taxpayers can pay and deposit tax from a deposit balance.
• Billing codes: one billing code can cover more than one type of tax payment.
• Returns: pre-populated returns, built from withholding slips created in Coretax.
• Income tax facilities: applications no longer need a fiscal certificate (SKF) attached, where the criteria are met.
• Property tax: PBB object registration is handled at the head-office tax office.

PMK 81/2024 was later amended, including by PMK 54/2025 and PMK 1/2026.

What it means

PMK 81/2024 is still in force, as amended. It is the legal base under which VAT-registered businesses moved their invoicing, payment and filing into Coretax from January 2025. The press release does not describe the tax invoice (Faktur Pajak) rules, but PMK 81/2024 itself sets them. Pasal 382 to 387 cover who must issue a Faktur Pajak and when, combined and late invoices, the required content and upload, and Pasal 386 requires it to be electronic, made through the Taxpayer Portal or an integrated site and electronically signed. Pasal 63 and 64 give confirmed VAT-registered businesses access to invoice creation. DJP’s implementing rules add the procedure, including for the VAT return, and have kept changing. The latest in this record set is PER-12/PJ/2026, which switches Coretax return corrections, including the VAT return, to a replace scheme from 1 October 2026 (id-per-12-pj-2026-coretax-correction-replace). For day-to-day compliance, read PMK 81/2024 as amended together with the current DJP regulation, not on its own.