Indonesia continues to grow toward a more structured, system-driven tax framework for the 2025 fiscal year. New rules under PER-11/PJ/2025 impact how assets and income are reported inside Coretax on individual income tax filings (SPT).

These technical changes to the system increase the importance of document preparation and consistent records ahead of the 31 March 2026 filing deadline.

Primary Changes for Individuals

• Global Income: Resident taxpayers have long been required to report worldwide income. Under Coretax, global income is now captured in clearly defined sections and attachments, with more rigid categorization.
• Cash Assets: Domestic bank holdings must now be reported with expanded detail, including bank name, account number, holder identity, and end-of-year balance.
• Personal Property: Personal assets are entered through dedicated tables by asset class, with additional required fields per item. This shifts reporting from summary-style declarations to itemized disclosures for assets, including vehicles.
• Data Unification: Coretax supports stronger internal consistency across sections and years, which puts more weight on clean source documentation and consistent records.

Moving Forward with Confidence

At CORE Solutions, we’re excited about the future of business in Indonesia. We can help you navigate the regulatory path to success, beginning today with clarity on your individual income taxes.

We handle the mechanics of PER-11/PJ/2025 so you can maintain confidence in your compliance position while staying focused on your broader objectives.

CORE provides procedural support and general tax information, including assistance with preparing data and using Indonesia’s Coretax system based on client-provided information. CORE does not provide tax opinions, certify tax positions, sign filings, or act as a legal representative before Direktorat Jenderal Pajak; where formal tax advice, certification, or representation is required, CORE can offer the option to engage a licensed Tax Consultant.