Coretax Account Activation: What Taxpayers Need to Know!

Coretax account activation is an essential first step for taxpayers to access Indonesia’s digital tax administration services. Through this process, taxpayers can enter an integrated tax system and manage their tax rights and obligations online. Coretax has officially been implemented as the primary tax administration system starting in early 2025, as stipulated under Minister of Finance Regulation (PMK) No. 81 of 2024.

Who Is Required to Activate a Coretax Account?

Coretax account activation applies to several categories of users, depending on their tax status and access needs.

• Taxpayers who have previously accessed DJP Online.

For this category, re-registration is not required. Activation is completed by changing the password through the “Change Password” menu during the first login on the Coretax website.

• Taxpayers who already have an Tax Identification Number (TIN) but do not yet have a DJP Online account.

In this case, taxpayers must activate their account through the “Taxpayer Account Activation” menu to gain access to Coretax services.

• Individuals who meet the requirements Article 2 of the Income Tax Law.

As prospective taxpayers, individuals must register through the “Register Here” menu and select the “Registration with NIK Activation” option.

• Non-taxpayers who have administrative needs to access Coretax DJP.

In this category, taxpayers must activate their account to apply as a non-effective taxpayer through the “Register here” menu by selecting the “Registration Only” option.

• Foreign Taxpayers who stay in Indonesia for more than 183 days

Foreign nationals (WNA) who reside in Indonesia for more than 183 days within a 12-month period are classified as Domestic Tax Subjects in accordance with Article 2 of the Income Tax Law. In this case, registration and activation of a Coretax account are carried out using a passport number as the tax identification.

For this category, account activation is required to apply for non-effective taxpayer status via the “Register Here” menu by selecting the “Registration Only” option.

Choose the Right Registration Channel!

For individual taxpayers, Coretax registration plays a key role in fulfilling tax obligations. By having a Coretax account, taxpayers can file tax returns (SPT), make tax payments, and monitor their tax rights and obligations in a centralized system. All communication and correspondence with the Directorate General of Taxes (DGT) are also conducted digitally through this platform.

Coretax provides two NIK registration options for individual taxpayers, which can be selected based on their access needs.

• Registration with NIK Activation

This method converts the National Identification Number (NIK) into a taxpayer’s TIN and is typically chosen by individuals who already have tax obligations. Under this option, the NIK functions as the taxpayer’s official tax identity for exercising all tax rights and obligations. Taxpayers who choose this method can access services such as annual tax return filing, tax payments, and administrative services provided by the DGT.

• Registration Only

This method allows users to create a Coretax account without activating the NIK as an TIN. In this case, the NIK is recorded in the Coretax system but does not yet hold Domestic Tax Subject (DTS) status, meaning the taxpayer is automatically classified as non-effective and is not required to file an annual tax return. This option is commonly used by certain individuals, such as married women who do not carry out separate tax obligations from their spouses but still require a Coretax account for administrative purposes.

• Foreign Taxpayers Residing in Indonesia for More Than 183 Days

Foreign nationals who are present in Indonesia for more than 183 days within a 12-month period are classified as Domestic Tax Subjects in accordance with Article 2 of the Income Tax Law. In this case, registration and activation of the Coretax account are carried out using the passport number as the main identification.

Also Read: Understanding the Term VAT-Registered Business (PKP) in Indonesia

How to Register as an Individual Taxpayer in Coretax

Individual Taxpayers can register online through Coretax by following these steps:

1. Visit the Coretax website at coretaxdjp.pajak.go.id.
2. Click the “New Registration” menu.
3. Select the “Individual” option.
4. Choose “Yes” on the page that asks whether the taxpayer has a NIK.
5. Choose “Registration with NIK Activation”.
6. Complete all required information, including taxpayer identity, contact details, related persons (optional), economic data, and address. Ensure all information is accurate and complete.
7. In the Economic Data section, first specify the bookkeeping method, bookkeeping period, and the currency used.
8. Add the Economic Code. Taxpayers can add more than one Economic Code, but only one Economic Code should be set as the primary.
9. For identity verification, upload or take a photo to be matched with DUKCAPIL data.
10. Tick the checkbox and submit the registration.

Once the registration is successful, taxpayers will receive a confirmation email. Coretax will then send the TIN number and TIN card in PDF format, ready for download.

Risks of Not Activating a Coretax Account

Coretax account activation is not merely a formality, but an important step to protect tax identity and ensure tax compliance. If the account is not activated, several risks may arise, both from an administrative and data security perspective.

• Risk of NIK misuse by unauthorized parties, particularly through fake links or accounts impersonating the Directorate General of Taxes (DGT).
• Potential identity theft and fictitious transactions, such as the use of personal data for illegal tax activities without the NIK holder’s knowledge.
• Inability to access withholding tax slips issued by employers, which may complicate the annual tax return filing process.
• Risk of retrospective tax assessments and collections, as under the provisions of the Law on General Provisions and Tax Procedures (Law Number 28 of 2007), the DGT is authorized to conduct tax assessments and audits for up to five years retrospectively if tax returns are not filed, including the imposition of administrative and criminal sanctions.

Understanding your tax status from the outset helps you move forward with greater confidence when the filing period arrives. If there are still matters you would like to clarify or discuss, we will be pleased to assist you. Please feel free to contact us for further consultation, so your tax compliance process can be more organized and seamless.