Introduction
Every business entity with a Taxpayer Identification Number (NPWP) and operating business activities is required to submit an Annual Corporate Income Tax Return (SPT). This obligation is not merely a formality; it demonstrates the company’s compliance with tax regulations, enhances its business reputation, and prevents sanctions.
In today’s digital age, particularly with the introduction of the new Coretax system from the Directorate General of Taxes (DGT), reporting procedures have changed and require more thorough preparation. With Great Performance Consulting’s services, you gain a partner who understands the latest regulations, reporting technology, and optimizes corporate tax obligations.
What’s New & Need to Know (Update 2024–2025)
“Coretax Era” Reporting System
Starting in the 2025 tax year, annual corporate income tax returns (SPT) will be submitted through the Coretax application, replacing the previous system.
Some key changes include:
- The Corporate Tax Return format is no longer called the “1771” form but uses a new format according to PER ‑11/PJ/2025.
- In the main SPT section, there are additional questions about transactions related to special relationships, tax havens, and 10 new statements that affect the attachments that must be filled in.
- Reporting covers the following business sectors: trade, manufacturing, services, banking, and the DGT has released specific guidelines for each sector.
Latest Reporting Deadlines & Sanctions
- The deadline for reporting the Annual Corporate Tax Return remains April 30 every year.
- For 2025, the Directorate General of Taxes (DGT) confirmed that there will be no relaxation of the deadline for corporate taxpayers. Corporate taxpayers are advised not to wait until close to the deadline.
- Administrative sanctions for bodies that are late in submitting their SPT: a fine of IDR 1,000,000.
Latest Compliance Data
- As of April 29, 2025, the Directorate General of Taxes (DGT) had received 713,400 corporate tax returns (SPT) as of this morning, out of a target of approximately 19.77 million taxpayers. The reporting compliance rate was only approximately 69.09%.
- The DGT also noted that many corporate taxpayers were still waiting until the reporting deadline was approaching.
Why Choose Great Performance Consulting
As a company that provides Annual Corporate Tax Return reporting services, Great Performance Consulting offers advantages that answer the latest challenges and changes, including:
- Latest Regulations & Reporting Technology
We always follow regulatory changes such as PER-11/PJ/2025, Coretax implementation, and the new format for Corporate Tax Returns , so you don’t have to worry about being left behind. - Hassle-Free End-to-End Process
– Initial consultation to understand your business conditions (turnover, transactions, sectors) .
– Data collection & validation (financial reports, proof of deposits, affiliate transactions) .
– Fiscal-accounting reconciliation for accurate Corporate Income Tax calculations .
– Preparation and completion of SPT with the latest format through the Coretax / e-Form system according to the provisions .
– Delivery of SPT, proof of reporting, and follow-up if there are corrections or inspections. - Minimize Risk & Ensure Compliance
With new formats and increasingly complex electronic systems, errors or omissions can result in penalties. We help you submit your tax return on time, completely, and in accordance with regulations. - Focus on Your Business Development
We handle the tax process , you focus on your business strategy and company operations.
Our Featured Services
- Standard Annual Corporate Tax Return Reporting Package, Suitable for medium-sized companies that require complete services for reporting Corporate Tax Returns for the fiscal year.
- Reporting + Correction Package, For companies that have submitted their SPT but need corrections or are still facing audits.
- Tax Consultation & Simulation Package, We provide Corporate Income Tax simulation based on the latest regulations (including special rate facilities if applicable) and future tax scenarios.
- Internal Taxation Workshop, For your finance team’s internal understanding of the Coretax system, changes to the Corporate Tax Return format, and 2025 tax obligations.
Preparations You Need to Make Now
In order for our services to run smoothly and on time, here are the things you need to prepare:
- Annual financial statements (balance sheet, profit and loss statement, notes to the financial statements).
- Proof of tax payments and tax deductions/collections (PPh Article 21, 23, 4(2) if any).
- Relevant privileged or inter-affiliate transaction documents.
- Corporate NPWP and active DJP/Coretax account access.
- Other supporting data according to the business sector and the latest Corporate Tax Return attachment format.
- Ensure that the payment of the Corporate Income Tax shortfall has been made before sending the SPT, because reporting must be done before or at the same time as payment.
Conclusion
Filing Annual Corporate Tax Returns in 2025 faces new challenges: formats are changing, the Coretax electronic system is being implemented, and deadlines remain tight. By understanding the latest regulations and utilizing professional services from Great Performance Consulting, your company can fulfill its tax obligations safely, efficiently, and focus on business growth.
Let’s work together to make tax compliance a key component of superior business performance. Contact us today, because timely and accurate reporting is not just an obligation, but an investment in your company’s reputation and sustainability.