The start of 2026 marks a radical shift for every taxpayer in Indonesia. If you are an expat or business owner in Bali expecting to file your annual return through the familiar DJP Online portal, you are in for a shock. The old system has been effectively retired for current reporting, leaving many unprepared for the new digital reality.
Confusion is running high as the Directorate General of Taxes (DJP) rolls out its unified platform, replacing the patchwork of previous applications. Failing to adapt isn’t just an administrative hassle; it blocks you from filing your 2025 Annual Income Tax Return (SPT). Without access, you risk immediate non-compliance penalties and scrutiny from tax authorities.
The solution is the Coretax System January 2026 mandate. This comprehensive administration system is now the only gateway for all tax obligations starting from the 2025 fiscal year. Whether you are running a PT PMA or holding a KITAS, understanding how to activate your account and navigate this “single source of truth” is the only way to ensure your stay in Indonesia remains legally secure. For official updates, always check the Directorate General of Taxes website.
Table of Contents
- The End of Old DJP Online: What Changed in 2026?
- Who Must Switch to Coretax?
- Mandatory Activation: Account and Authorization Codes
- Real Story: The Deadline Panic in Canggu
- How Coretax Changes Your Daily Compliance
- Prepopulated Data: The Single Source of Truth
- Handling Legacy Years vs New Obligations
- Action Checklist for Foreign Taxpayers in Bali
- FAQ's about Coretax System January 2026
The End of Old DJP Online: What Changed in 2026?
For over a decade, taxpayers grew accustomed to the fragmented ecosystem of DJP Online, e-Filing, and e-Form. That era is officially over. The implementation of the Coretax System January 2026 represents a total consolidation of Indonesia’s tax infrastructure. Coretax is not just an update; it is a completely new “core” engine that integrates registration, reporting, payments, and audits into a single database.
The most critical change for 2026 is that the old DJP Online platform can no longer be used for current filings. While it remains accessible, it has been relegated to a legacy archive for tax years 2024 and prior. If you attempt to file your 2025 Annual SPT (due in March or April 2026) using the old portal, the system will reject it. All current and future tax obligations must now flow exclusively through the Coretax interface.
Who Must Switch to Coretax?
There are no exceptions to this migration. According to regulations, every registered taxpayer—whether an individual expat, a local employee, or a corporate PT PMA—must transition to the new system. If you possess an NPWP (Tax Identification Number) and have a filing obligation for the 2025 tax year, you are a mandatory user of Coretax.
As of early 2026, over 11 million taxpayers have already activated their accounts. The Directorate General of Taxes has made it clear: there is no alternative route for filing. Even if you are a foreigner on a KITAS earning income solely from abroad, your status as a domestic tax resident requires you to engage with this platform. Ignoring the switch does not exempt you from your reporting duties; it simply guarantees you will miss the statutory deadlines.
Mandatory Activation: Account and Authorization Codes
Accessing the new system is not as simple as logging in with your old password. You must actively “onboard” into the Coretax environment. This process involves a strict identity verification step, often requiring a facial recognition scan (swafoto) to link your physical identity with your NPWP data. This security measure prevents unauthorized access and ensures that the person filing is indeed the taxpayer.
Beyond basic access, you must also activate your “Authorization Code” or Digital Certificate (Sertifikat Elektronik). This code effectively acts as your digital signature. Without it, you may be able to view your dashboard, but you cannot legally sign or submit your tax returns. DJP has warned that leaving this activation until the last minute during the peak filing season in March creates a high risk of technical congestion, so early setup is crucial.
Real Story: The Deadline Panic in Canggu
Meet Mark, a 34-year-old software engineer from Australia living in Canggu. Mark has lived in Bali for three years on a working KITAS and always prided himself on being compliant. In February 2026, he received an email notification about Coretax but ignored it, assuming it was just another newsletter. He planned to file his taxes in late March using his saved bookmark for DJP Online.
The Panic: On March 25, 2026, Mark tried to log in to file his annual return. The old site allowed him in but showed no option to file for 2025. Panic set in as he realized he was locked out of the filing process. He tried to register for Coretax, but the facial recognition system kept failing due to poor lighting in his villa.
The Resolution: With only days to spare before the March 31 deadline, Mark had to visit the local Tax Office (KPP) in Badung physically. He queued for four hours to get manual assistance with his identity verification. He barely managed to activate his account and file on time, vowing never to ignore a system update notification again.
How Coretax Changes Your Daily Compliance
The day-to-day experience of managing taxes has become significantly more streamlined—and transparent. Gone are the days of generating billing codes on one site and filing on another. Coretax introduces a “deposit-based” payment system and a single billing code mechanism. This means you can manage multiple tax obligations through a unified ledger, reducing the administrative burden for business owners.
Furthermore, communication from the tax office has been digitized. Under new regulations like PMK 111/2025, tax officers can send legally binding warning letters (surat teguran) directly through your Coretax account. This implies that “I didn’t receive the letter” is no longer a valid defense. Non-compliance is flagged almost instantly by the system, meaning you need to monitor your Coretax inbox just as regularly as your email.
Prepopulated Data: The Single Source of Truth
One of the most intimidating features for those used to “creative” accounting is the extensive use of prepopulated data. The Coretax System January 2026 architecture pulls data from various sources—banks, withholding agents, and the e-Faktur system—to automatically fill in your tax return. This creates a “single source of truth” that makes it nearly impossible to underreport income that has already been recorded elsewhere in the financial system.
For honest taxpayers, this is a benefit; it reduces manual data entry and calculation errors. However, for those who previously underreported income, the system will immediately flag discrepancies between the prepopulated data and the submitted return. It raises the bar for accuracy and requires you to maintain meticulous financial records that match what the tax office already knows about you. If you need assistance reconciling your records, consulting a trusted tax management company is highly recommended.
Handling Legacy Years vs New Obligations
The transition period has created a dual-system environment that can be confusing. It is vital to distinguish between “Legacy” and “Current” obligations. The old DJP Online portal has not been deleted; it serves as the archive for tax years up to 2024. If you need to correct a tax return from 2023 or check an old filing receipt, you will still use the old portal.
However, for anything related to the tax year 2025 and onwards, Coretax is the exclusive platform. You cannot cross-pollinate these systems. You cannot file a 2025 return on DJP Online, nor can you easily manage pre-2024 detailed corrections on Coretax without migration data. Understanding this boundary is key to avoiding frustration when looking for specific documents or menu options.
Action Checklist for Foreign Taxpayers in Bali
To ensure you survive the transition without penalties, follow this immediate action plan:
- Update Identity Data: Ensure your passport and KITAS details are perfectly matched with your NPWP data to pass the verification check.
- Activate Coretax Now: Do not wait for the deadline. Complete the facial verification and set a secure password immediately.
- Get the Digital Certificate: Request and download your authorization code so you are ready to sign documents digitally.
- Audit Your Data: Log in and review the prepopulated data. Does it match your real income? If not, prepare evidence to explain the discrepancy.
- Monitor Notifications: Check the portal weekly for any system downtime announcements or warning letters.
FAQ's about Coretax System January 2026
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Is Coretax mandatory for foreigners with a KITAS?
Yes, if you have an NPWP and are a tax resident in Indonesia, you must use Coretax to file your returns.
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Can I still use DJP Online for my 2025 tax return?
No, DJP Online is only for tax years 2024 and prior. All 2025 returns must be filed via Coretax.
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What happens if I don't activate my Coretax account?
You will be unable to file your annual tax return, leading to monthly late filing penalties and potential audits for non-compliance.
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Does Coretax track my bank accounts?
Coretax integrates data from withholding agents and financial institutions more effectively than the old system, increasing visibility on your financial flows.
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I cannot pass the facial verification. What should I do?
You should visit your registered Tax Office (KPP) immediately for manual verification assistance from a tax officer.
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When is the deadline for filing individual taxes in 2026?
The deadline remains March 31, 2026, for individual taxpayers, but you must have your Coretax account active well before this date.
