Filing your personal annual tax return (SPT Tahunan, Surat Pemberitahuan Tahunan) is now done through Coretax DJP, from home, with no queue at the tax office. From Tax Year 2025 (filed in 2026), Coretax replaces the old e-Filing on DJP Online. The flow in brief: log in with your NIK or NPWP (an EFIN is no longer used to log in), create an SPT draft, run Posting so data prefills automatically from your withholding slips, check the figures, sign with a passphrase, pay if underpaid, then save the Electronic Receipt (BPE). This guide focuses on the most common case: an employee with a single employer.

Reviewed as of July 2026 against the official pajak.go.id pages and Coretaxpedia. Deadlines, the menu layout, and rules can change, and Coretax is still being refined. Always verify against pajak.go.id before filing.

Terms used here: NPWP = tax ID number; NIK = the national ID number, which now doubles as the NPWP for individuals; bukti potong = a withholding slip your employer issues; BPE = the electronic receipt proving your return was accepted; NTPN = the state-revenue receipt number proving a payment.

First, identify your filing profile

What you fill in depends on your income sources. Coretax uses one dynamic form that shows attachments based on your answers, but knowing your profile up front makes preparation easier.

Profile	Signs	What you need ready
Employee, one employer (this guide)	Salary from one company	Form 1721-A1; the simplest path
More than one employer	Changed jobs / two jobs in a year	All 1721-A1 slips; often an underpayment because the PTKP threshold is used twice
Final-taxed income	Interest, prizes, rent, certain dividends	Final withholding slips; reported separately, not recomputed
Business (UMKM/small enterprise)	Business turnover, 0.5% final tax	Turnover records + monthly final-tax payment slips
Independent profession (NPPN)	Doctor, notary, solo consultant	Gross records + the deemed-profit norm (NPPN)
Married couple (joint/separate)	Both spouses work	Decide status: combined income, separated assets (PH), or elect to file separately (MT)

If you are an employee with a single employer, the rest of this guide is most relevant; other profiles add attachments, but the step framework is the same.

Who must file, and the deadline

Anyone who holds an NPWP must generally file an annual return, including employees. The individual deadline is no later than 3 months after the tax year ends, i.e. 31 March (for Tax Year 2025, that is 31 March 2026). A specific relaxation for Tax Year 2025: the legal deadline stays 31 March 2026, but under KEP-55/PJ/2026 the government waived administrative penalties (both fines and interest) for payment and reporting done after 31 March up to 30 April 2026. Outside this relaxation, filing late incurs a Rp100,000 penalty (Law KUP, Article 7(1)). If your income is below the PTKP threshold, the duty to file generally remains while your NPWP is active (see FAQ).

Preparing your Coretax account

Activation / first access. Go to pajak.go.id, choose Activate Taxpayer Account, enter your NPWP, and follow verification. Creating an account and activating your NIK are two different things — if the NIK is not activated/matched to the NPWP, the “file SPT” menu may not appear.
Log in. User ID = your 16-digit NIK (individuals) or 16-digit NPWP, plus password and a captcha. An EFIN is no longer used to log in, reset a password, or send the return.
Forgot password. Click Forgot Password, enter your 16-digit NPWP/NIK, then pick a confirmation channel (registered email or phone). Make sure your email and phone are active before you start.
Passphrase (electronic signature). Different from your password. The passphrase signs documents — including the SPT — via a DJP Authorization Code / Electronic Certificate. Create/prepare it via Portal Saya (My Portal) → Request Authorization Code/Electronic Certificate. Without a passphrase you cannot submit the return.

Document and data checklist

Withholding slip from your employer. Via Coretax, the PPh 21 withholding slip is now usually issued as a BPA1 (private employees) or BPA2 (civil servants/ASN) and prefills your SPT automatically. The legacy 1721-A1/1721-A2 forms (from the older e-SPT/Gaji Web app) remain relevant as legacy/manual slips in certain conditions — for example when your employer hasn’t yet issued the BPA via Coretax.
Other/final income if any (interest, rent, prizes, fees) with its withholding proof.
Asset list as at 31 December (bank balances, vehicles, land/buildings, investments) and a debt list.
Dependents data (for your PTKP status).
Tax already paid/withheld (from slips and any payment proofs).

Filing steps in Coretax

Log in to Coretax at pajak.go.id with your NIK/NPWP, password, and captcha.
Open Surat Pemberitahuan (SPT) → Create SPT Draft. Failure sign: the menu doesn’t appear → usually the NIK isn’t activated/matched (see the issues table).
Choose PPh Individual (PPh Orang Pribadi), then Annual SPT. Enter the period (e.g. January–December 2025) and choose the Normal type (use Pembetulan/Amendment only to correct a return already sent).
Click Create SPT Draft, then click the pencil icon to start entering data.
Click Posting. The system automatically prefills part of the main form and attachments from the withholding data your employer already reported. Output: income and tax-withheld fields are partly filled.
Answer the main-form questions (income sources, status, dependents). Based on your answers, Coretax shows only the relevant attachments.
Match the prefill against your slip: the gross income and tax-already-withheld must equal the 1721-A1/A2. Complete assets and debts at year end. Failure sign: prefill figures differ from the slip — don’t sign yet; fix them first.
Check the final status: nil, underpaid, or overpaid.
Choose Pay and Report (Bayar dan Lapor), select the signature provider, enter your signer ID and passphrase, click Save, then Confirm Signature.
If underpaid, Coretax generates a billing code automatically — pay through a bank/ATM/mobile-banking channel or a tax deposit.
Download the BPE from the SPT list / My Documents (Dokumen Saya).

How to confirm success

The SPT status moves to SPT Reported (Dilaporkan). For an underpayment, the status is briefly Awaiting Payment (Menunggu Pembayaran) and moves automatically to Reported once the payment syncs — you do not enter the NTPN manually.
You receive a BPE with a receipt number. Keep the BPE; it is the valid proof the return was accepted.

Handling the final SPT status

Nil: no tax underpaid. Sign, submit, and save the BPE.
Underpaid: click Pay and Report → a billing code is generated automatically. After you pay and receive an NTPN, the status moves itself to Reported. The billing code is valid for 14 days (336 hours).
Awaiting payment: the transition status after the billing code is issued. If the NTPN has been issued but the status hasn’t changed, that is syncing in progress; wait before worrying.
Overpaid: excess withholding. This status triggers a DJP review/verification before any refund; prepare supporting documents. This path is longer than nil/underpaid.
Reported: your return is complete and accepted.

Common issues and fixes

Symptom	Likely cause	Action
”Create/File SPT” menu missing	NIK not activated; NIK-NPWP not matched (NPWP still 15-digit, status “Not Active”)	My Portal → Activate Taxpayer Account/NIK; match NIK-NPWP (may need a tax-office visit)
Withholding slip missing from prefill	Employer hasn’t issued/reported the slip; the slip (BPA) hasn’t been issued in Coretax yet; a wrong 16-digit NPWP/NIK or a temporary NPWP; or data still syncing	Enter it manually from your physical slip (BPA/1721-A1); make sure the 16-digit NPWP is correct; confirm with the finance team
Prefill wrong/differs from the slip	Stale or duplicated employer data	Correct the figures to match the slip before signing
Submit/sign button inactive	A required field is incomplete	Complete attachments/assets/debts; check fields marked required
Passphrase/signature fails	Certificate/Authorization Code not created, or wrong passphrase	Create/activate the DJP Authorization Code in My Portal; confirm the passphrase
Payment not linked (status still awaiting)	NTPN still syncing	Wait; do not create a second billing/pay twice. Check again shortly
Draft SPT not found	Draft not saved or wrong period	Re-create the draft with the correct period and type (Normal)
Spouse/dependent data differs	Family Tax Unit / separate-assets status not set	Set the couple’s tax-obligation status to match your situation

If something is wrong after submitting

Need a correction: create an Amended SPT (Pembetulan) for the same tax year — repeat the flow above but choose the Pembetulan type (not Normal). An amendment can change the status to under/overpaid; follow the consequences.
Lost the BPE: re-download it from My Documents / the SPT list. Documents are electronic, so there is no paper “original” that is permanently lost.
Wrong payment / unused billing code: an unpaid billing code can be cancelled via the Payment menu; an SPT in “awaiting payment” can be cancelled after the billing code is cancelled first.

After filing

Keep the BPE and withholding slips for at least a few years (for any review/audit).
Make sure any underpayment is recorded (status Reported).
Next year the process is the same and usually faster, since your account is already active and some data carries over.

Let Naya organise the data

The tiring part isn’t the clicking — it’s preparing the material: gathering slips, building the asset and debt lists, and picking the right filing profile. Naya can assemble a preparation pack — the documents you’ll need, a checklist for your profile, and the order of steps to follow in Coretax. Naya does not sign or submit the SPT for you; the data entry, passphrase signing, and official submission stay in your hands in Coretax, so your account and data remain yours.

Questions that decide your next step

My income is below the PTKP threshold — must I still file?

While your NPWP is active, the duty to file generally remains (the SPT can be nil). If you believe you no longer need an NPWP, there is a Non-Effective status process; arrange it via DJP rather than simply not filing.

Do I still need an EFIN?

Not for Coretax. An EFIN is no longer used to log in, reset a password, or send the return. Its role is replaced by account activation, email/phone verification, and the DJP Authorization Code (passphrase) as the signature.

What’s the difference between Normal and Pembetulan?

Normal is the first filing for a tax year. Pembetulan (Amendment) corrects a return already submitted for the same tax year.

My withholding slip doesn’t appear in the prefill — what now?

The causes vary: the employer may not have issued/reported it, the slip (BPA) may not be issued in Coretax yet, the 16-digit NPWP/NIK may be wrong or still a temporary NPWP, or the data may still be syncing. Enter it manually from your physical slip (BPA or 1721-A1), make sure the 16-digit NPWP is correct, and confirm with the finance team. Don’t sign a return with figures that don’t match yet.

I have two employers — what happens?

Combine all income and all withholding slips. Because each employer withholds as if it were the only one, an underpayment usually results, which you settle via a billing code.

What’s the penalty for filing late?

An administrative fine of Rp100,000 for individuals (Law KUP, Article 7). DJP may also issue a reminder letter and, if tax is unpaid, a tax collection notice.

Is the BPE the same as proof of payment?

No. The BPE proves the return was accepted. Proof of payment is the NTPN from paying the billing code. For an underpaid status, you need both.

My status says “awaiting payment” but I already paid — why?

The payment data (NTPN) is still syncing into Coretax. The status will move to Reported by itself; do not pay twice.

Sources & review

This guide was reviewed in July 2026. The links below include official sources (DJP and Coretax) plus a few secondary explainer readings (e.g. DDTC) for extra context, not official sources.

Coretaxpedia — Filing the Individual Annual SPT (menu flow, Posting/prefill, Pay and Report, signing)
DJP — Relaxation for individual annual SPT filing (administrative sanctions) (KEP-55/PJ/2026: deadline stays 31 March 2026, penalty-free through 30 April 2026)
DJP — Notice on issuing withholding slips (BPA) for annual SPT filing (BPA1/BPA2 via Coretax; 1721-A1/A2 legacy/manual)
DJP — Complete Coretax guide: account, password, and passphrase (password vs passphrase, DJP Authorization Code)
DJP — “File SPT” menu missing? The 3 main causes (NIK activation, NIK-NPWP matching, family status)
DJP — Not filing your annual SPT? Beware the penalty (Rp100,000 individual penalty, end-of-March deadline)
DDTC — underpaid status, automatic billing code, 14-day validity — secondary explainer
DDTC — NTPN received but status still “Awaiting Payment” — secondary explainer
Coretax DJP
Directorate General of Taxes

How to File Your SPT Tax Return via Coretax