🅿️ Many PT PMA (foreign-owned) business owners in Bali are still confused about how to handle tax reporting in 2025 📊. With new government systems like Coretax now mandatory, the process can feel overwhelming—especially for those unfamiliar with Indonesian regulations.
🅰️ Without proper guidance, you risk costly fines, rejected reports, or even losing eligibility for input VAT claims 😟. Many foreign entrepreneurs unknowingly delegate tax duties to unauthorized staff, which can make their entire submission invalid.
🆂 Fortunately, the Coretax system also introduces improvements in accountability, transparency, and efficiency ✅. If you understand the rules and register your tax team correctly, you’ll avoid trouble and keep your business fully compliant.
🆃 “I used to handle our taxes manually,” says Daniel, a café owner in Seminyak. “But once Coretax came in, I realized we needed professional help—Legal Indonesia walked us through everything, and now we’re fully secure.” 💬
🅴 For example, Coretax now requires personal digital certificates for tax reporting—not corporate ones. So only verified individuals can submit taxes, and any wrong delegation could cost your business real money. 📉
🅰️ Ready to protect your PT PMA and stay compliant under Coretax 2025? Let’s walk through the 5 essential rules you need to follow to keep your business running smoothly in Bali 🌴📑
Table of Contents
- Why Coretax 2025 Changes Everything for PT PMA Owners 🔄
- Personal vs Corporate Certificates: What’s Required Now 🧾
- How to Legally Delegate Tax Authority in Coretax 🏛️
- Qualifications You Need to Be a Tax Representative 🎓
- What Happens If the Wrong Person Signs a Tax Report ⚠️
- Legal Articles Every Foreign Business Should Know in Indonesia 📚
- Tips to Choose a Reliable Accountant for Your Bali Business 🤝
- Steps to Stay Compliant Under Indonesia’s Coretax System ✅
- FAQs About Coretax and Tax Reporting in Bali ❓
Why Coretax 2025 Changes Everything for PT PMA Owners 🔄
Starting in 2025, Coretax is now mandatory for all PT PMA companies in Bali and across Indonesia.
This new online system replaces older manual and e-filing systems with a centralized platform for tax filing, VAT reporting, and SPT submissions. 📊
It sounds like a win for transparency—but it also means zero room for error. Everything must be filed digitally and with full traceability.
If your company used to rely on an in-house admin or informal methods, those days are over. To stay compliant, you must adapt fast. ✅
Personal vs Corporate Certificates: What’s Required Now 🧾
In the past, companies could submit taxes using corporate e-certificates (sertifikat elektronik). But under Coretax 2025, only individual digital certificates (sertifikat elektronik pribadi) are allowed.
That means the person submitting your taxes must be personally verified by the Indonesian Tax Office (DJP).
This new rule is a game changer. If you previously had your staff or accountant using a shared login or company credential, it’s now invalid.
You need to assign a legally authorized person—like a registered accountant or director—with their own verified digital ID. 👤🔐
How to Legally Delegate Tax Authority in Coretax 🏛️
Delegating tax authority is allowed—but only if done legally through DJP’s online power of attorney system (kuasa hukum pajak). If you want your accountant or team member to file on your behalf, you must:
Submit a formal power of attorney (Surat Kuasa)
Register the individual’s NPWP (tax ID)
Link their digital certificate in the Coretax system
Failing to do this properly means your tax filings may be rejected or considered unauthorized. Don’t assume your assistant or friend can handle filings unless they are officially recognized by DJP. 📝
Qualifications You Need to Be a Tax Representative 🎓
To act as an official tax representative under Coretax, the person must:
Have an Indonesian NPWP (tax number)
Be listed as a company director or accountant
Possess a personal digital certificate from DJP
Be legally registered as a tax proxy via online submission
Foreigners can be tax representatives too but only if they hold a valid KITAS and NPWP, and are officially part of the company.
Most PT PMAs use a local accountant who is already registered. Just make sure their name is in the system, not yours by default. 📇✅
What Happens If the Wrong Person Signs a Tax Report ⚠️
If an unregistered or unauthorized person submits your tax report under Coretax, the report may be automatically rejected or worse—flagged for inspection.
Repeated errors can trigger audits or warnings from the tax office (KPP).
In some cases, the entire VAT input claim might be denied if the signature was invalid. That means real money lost.
If you use the wrong person even by mistake—your PT PMA could lose credibility and face delays in future submissions. Always double-check your listed representative. ❌💸
Coretax for VAT: How to Avoid Losing Input Deductions 💸
One of the biggest pain points in Coretax is input VAT claims. If your business is VAT-registered (PKP), you must report purchases and match supplier data perfectly through the e-Faktur system.
But Coretax adds an extra step: digital matching and validation. If the person submitting your report isn’t verified, or if the data is incomplete, your VAT credits may be denied.
That means you’ll pay more tax than necessary. A certified tax rep ensures your claims go through smoothly. 📤
Legal Articles Every Foreign Business Should Know in Indonesia 📚
When using Coretax, PT PMA owners should be aware of:
UU KUP (Law on General Tax Procedures)
PMK 63/2021 on digital certificates and power of attorney
PER-03/PJ/2022 on Coretax operations
Article 32A of KUP for tax authority delegation
These articles explain your rights, responsibilities, and procedures for digital tax filing. Ignoring them means risking non-compliance.
A tax consultant can help you navigate legal references without reading through 200 pages of Bahasa legalese. 📘⚖️
Steps to Stay Compliant Under Indonesia’s Coretax System ✅
Register your PT PMA and apply for PKP if required
Assign a legal tax representative with a verified digital certificate
File monthly and annual reports via Coretax without delay
Use the correct forms and codes as updated in 2025
Match supplier VAT data through e-Faktur with no gaps
Keep backups of all digital submissions and receipts
With these steps, you’ll avoid late fees, tax denials, and audit triggers. Most importantly, your PT PMA will stay in good standing and you can focus on building your business in Bali. 🌴📈
FAQs About Coretax and Tax Reporting in Bali ❓
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Can I still use my company certificate to submit taxes?
No. Coretax now requires personal certificates linked to individuals.
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What if my accountant isn’t officially registered?
Their reports may be rejected. You must give them legal authority via DJP.
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Do I need a tax rep even if I have zero income?
Yes. Zero-activity reports are still mandatory every month.
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Can foreigners be listed as tax representatives?
Yes, if they have KITAS, NPWP, and are officially part of the company.
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Is Coretax harder than e-Filing?
It’s stricter but more secure. Once set up correctly, it offers better compliance.
