The Convenience of Coretax Prepopulated Feature and the Risk of Overreliance by Taxpayers

The introduction of the prepopulated data feature in the Coretax system provides taxpayers with added convenience in preparing their Tax Returns (SPT). Various tax data are now automatically populated in the system without manual re-entry. 

However, this convenience also has another side that should be considered. Automatically populated data cannot simply be used as is in the tax return reporting. Ultimately, responsibility for the accuracy of the tax return remains with the taxpayers, which makes data verification and validation steps cannot be overlooked. 

Since the implementation of Coretax as the new tax administration system, taxpayers in Indonesia have entered a new era in the tax reporting process. This system has become the main platform to fulfill tax obligations, including the filing of the 2025 Corporate Income Tax Return. 

The implementation of Coretax marks an important step in the digital transformation of tax administration in Indonesia. Through this system, the Directorate General of Taxes (DGT) has begun applying a data integration approach across reporting, allowing various tax-related information to be connected within a single platform, including through the prepopulated feature. 

With the feature, data previously dispersed across various reporting processes can now be retrieved by the system and used in the preparation of tax returns. This approach is one of the efforts to improve tax administration efficiency. With a more integrated system, part of the data entry process that previously required manual work can now be reduced. 

In the Corporate Income Tax Return reporting, several types of data that appear on a prepopulated basis include Income Tax Article 22 credits, Income Tax Article 23 credits, and fixed asset depreciation data. This feature offers convenience because some information required for reporting is already available in the Coretax system. 

From an administrative perspective, this mechanism speeds up the tax return preparation process. Taxpayers no longer need to input the same data repeatedly or import data in a particular format, as was required under the previous system. 

In addition to improving efficiency, automated data may also reduce administrative errors arising from manual input. Data integration enables the information used in tax reporting to be more consistent across tax documents. 

Importance of Internal Controls 

However, this convenience does not imply that all system-generated data can be used without verification. Data validation remains an essential step before the information is used in the tax return reporting. 

Coretax provides taxpayers with the flexibility to use, edit, or delete the prepopulated data when discrepancies are found. Accordingly, the data appearing in the system is initial data that still requires a verification process by the taxpayers. 

In practice, this validation process is a part of a company's internal control. Without proper review, the data used in reporting may not fully reflect the actual transaction conditions. 

In principle, both Income Tax Article 22 and 23 credits may appear automatically in the system as long as the transaction is carried out using the correct tax identity, such as the appropriate Taxpayer Identification Number (NPWP) of the withholding or collecting party and the taxpayer receiving the income. 

Nevertheless, before using such data in tax return reporting, taxpayers still need to review several key elements. These include the tax withholding or collection slip numbers, the tax base amount, and the amount of income tax withheld or collected. 

This validation is important to ensure that the data recorded in the system accurately corresponds to the transaction documents held by the taxpayers. A discrepancy in any of the information may affect the recognition of the tax credit amount in the Corporate Income Tax Return calculation. 

As the Coretax system is still in its early stage of implementation, the use of prepopulated data has several issues that taxpayers need to pay attention to. These issues mainly relate to the completeness of the data appearing in the system and its consistency with the company’s records. 

Income Tax Article 22 Credits 

For Income Tax Article 22, not all withholding data may automatically appear in the Coretax system. This may result from limitations in data integration across systems or delays in information updates. 

Therefore, taxpayers need to ensure that all tax credits to which they are entitled have been properly recorded in the system. This is particularly important for companies engaged in import activities. 

One step that may be taken is to reconcile the VAT on import data and the Income Tax Article 22 on import data. Through this reconciliation, companies can compare the data available in the system with their internal documents. 

This process helps ensure that all Income Tax Article 22 collected from import activities have been recorded in the system. In addition, the reconciliation may identify tax credits that have not yet appeared or still require adjustment. 

Income Tax Article 23 Credits 

Unlike Income Tax Article 22, Income Tax Article 23 credit data is generally more systematically organized in the system because the data is retrieved directly from the withholding party’s reporting. 

As long as the withholding party uses the correct tax identity, the tax withholding slip data will appear directly in the account of the taxpayer receiving the income. 

This system integration also allows taxpayers to monitor changes in tax withholding slip data. If the vendor or the withholding party revises or updates the tax withholding slip, the data appearing in Coretax will automatically display the latest information. 

However, in practice, the hard-copy document held by the taxpayer may be the older version of the tax withholding slip, while the system already displays the updated data. In such a situation, the taxpayers should seek clarification from the vendor or the withholding party to ensure that the data used in reporting is aligned with the latest tax withholding slip issued. 

Fixed Assets Depreciation 

In addition to tax credits, the prepopulated data feature also applies to fixed asset depreciation data. The system allows asset and depreciation data from the previous fiscal year to be retrieved and used in the current fiscal year. 

This feature provides convenience because companies no longer need to re-input asset data manually, as was required under the previous system. With data already available in the system, the depreciation reporting process becomes more efficient. 

However, companies still need to ensure that the asset data appearing in the system is consistent with the actual condition of the companies' assets. This includes the appropriate acquisition value, depreciation method, useful life, and any data changes due to additions to or disposals of assets. 

Without adequate review, the data carried forward from the previous year may not fully reflect the companies' current conditions. Therefore, validation of depreciation data remains a crucial step before the data is used in reporting. 

Between Efficiency and the Responsibility to Validate 

Overall, the prepopulated data feature in Coretax brings significant changes to the tax administration process. The system provides efficiency in data entry processes, which previously required considerable manual work. 

On the other hand, the automation also requires taxpayers to take an active role in ensuring the quality of the data used in tax reporting. The system may help provide initial data, but responsibility for the accuracy of that data remains with the taxpayers. 

The digital transformation brought by Coretax is an important step toward a more modern and integrated tax administration system. As the system continues to be developed, the quality and completeness of prepopulated data are expected to improve further. 

If the accuracy of system data continues to improve, the tax reporting process may become more efficient without reducing the level of taxpayer compliance. Ultimately, the success of tax administration digitalization depends not only on the sophistication of the system, but also on the reliability of the data produced and the taxpayers’ ability to properly validate the data. (ASP) 

Disclaimer! This article is a personal opinion and does not reflect the policies of the institution where the author works.