Jakarta – In an effort to provide education and literacy regarding taxation, the Indonesian Public Tax Consultants Association (AKP2I) held a sharing session or tax seminar on Director General of Taxation Regulation Number PER-11/PJ/2025.

In his speech, AKP2I Chairman Suherman Saleh said that this regulation is very important for all of us because it discusses the provisions for reporting Income Tax (PPh), Value Added Tax (PPN), Sales Tax on Luxury Goods (PPnBM), and Stamp Duty in the context of implementing the Core Tax Administration System.

“Activities like this are a necessity for tax consultants. In addition, these sharing sessions are also proof of our rationality as human beings, one aspect of which is working according to the applicable rules,” he said on Saturday (07/19).

He added that this activity is important because it discusses the ins and outs of tax reporting. According to him, paying taxes is important. However, reporting taxes is even more important so that the taxes reported are in accordance with applicable regulations.

“Hopefully, with today's seminar, the speakers can convince us that we, as tax consultants, should not be late in filing tax reports. If the report is late, what is the solution? Hopefully, this event can provide guidance so that the case can be resolved and will not happen again, thereby increasing tax compliance in the future,” he added.

Present as a speaker, Tax Practitioner at the Directorate General of Taxes (DGT) Muhammad Ulil Albab said that PER-11/PJ/2025 was issued to serve as a legal umbrella or legal certainty for taxpayers regarding the start of the use of the coretax application for the Core Tax Administration System. So, how to report it, what needs to be reported.

“PER-11/PJ/2025 contains around 147 articles, and there are also many attachments regarding examples of forms for tax returns. Therefore, most tax returns are already submitted electronically. However, manual or physical reporting will still be possible,” he added.

This discussion is related to taxpayer obligations, starting from the discussion of income tax reporting, how to report monthly and annual income tax, for tax withholders and collectors, reporting annual income tax, as well as several changes from the previous and latest regulations.

One of them is an adjustment to the previous provisions, namely PER-02/PJ/2019 and PER-21/PJ/2009 concerning the submission, receipt, and processing of notification letters.

“Actually, this is not only for taxpayers, but also for the DGT in terms of how to administer the reports submitted by taxpayers,” he explained.

The general provision is that when taxpayers submit their tax returns, they must be complete, correct, and clear.

“What has changed is the signature. Now, the signature is done through coretax using an authorization code. Therefore, taxpayers who have entered the coretax application are requested to immediately apply for an authorization code. They can directly use the DGT authorization code or register their certificate,” he said.

Regarding its implementation in the field, Ulil acknowledged that there may still be some shortcomings with coretax. Therefore, he hopes that in the coming year, it will improve further and be able to serve taxpayers to the fullest.

“It is hoped that both taxpayers and the DJP can simplify and enhance the use of coretax for better service,” he concluded.