CARA LAPOR SPT TAHUNAN PRIBADI ONLINE DI CORETAX DJP TAHUN 2026 | LAPOR PAJAK ONLINE CORETAX TERBARU

Summary

This video provides a comprehensive tutorial on how to report the 2025 annual tax return (SPT) via the Kortex platform. It walks users through the entire process, from logging in with their NPWP (now linked to NIK) to checking tax documents and filling out the SPT form. The guide covers the essential steps, such as reviewing income and tax deductions, submitting the form, and downloading the confirmation. It emphasizes the importance of accuracy and highlights key details for employees, including handling prefilled tax documents and understanding tax status. The video aims to make the SPT filing process clear and accessible.

Takeaways

• 😀 Ensure that your Kortex account is activated by logging in with your NIK (National Identification Number), which now serves as the same as your NPWP (Tax Identification Number).
• 😀 Tax reporting in Kortex starts on January 1, 2026, for the 2025 tax year, with the annual reporting deadline between January and March.
• 😀 Employees, whether from the private or public sector, can check their tax documents under the 'Dokumen Saya' section to verify their tax slip (Bukti Potong PPH Pasal 21).
• 😀 For employees who haven't received their tax slips or if their employer hasn't reported it yet, they can still file the SPT based on available information.
• 😀 To report taxes, navigate to the 'SPT' section on the Kortex portal, select 'PPH Orang Pribadi', and create a draft ('Konsep') for your tax return.
• 😀 When filling out the SPT, it's crucial to fill in the personal details and income information accurately, including the correct tax deduction codes (A1 for private sector, A2 for government employees).
• 😀 The Kortex platform auto-populates some details like the taxpayer's personal information and income, but users must manually check and adjust values if necessary.
• 😀 You must specify whether you have income from other sources, such as freelance work or side businesses, which may require selecting additional checkboxes.
• 😀 Pay attention to the 'Induk' section for basic information like income tax deductions, personal status (e.g., married, single), and any potential tax reductions.
• 😀 After filling in the required sections, review your SPT and save the draft. When you're confident, proceed to submit it and include your digital signature (KODEJP) for validation.
• 😀 Once the SPT is successfully submitted, you'll receive an electronic filing receipt (BPE) and a confirmation message showing your tax status as 'Dilaporkan'.

Q & A

What is the purpose of this tutorial video?

The video provides a step-by-step guide on how to report the annual tax return (SPT Tahunan) for the 2025 tax year using the Cortext platform starting January 1, 2026.

What is the reporting period for SPT Tahunan mentioned in the video?

The reporting period for SPT Tahunan is from January to March each year.

How do users log in to the Cortext system?

Users log in using their NPWP, which is now the same as their NIK (16-digit KTP number), along with a password and security code. For those who haven’t activated their account, they can use the 'aktivasi akun' or 'lupa kata sandi' options.

Where can taxpayers check pre-filled documents such as BP21 or BPA1?

Taxpayers can check their pre-filled documents in the 'Dokumen Saya' menu on Cortext. These documents include proof of tax withholding from their employer and are used to prepare the SPT.

How does a user create a new SPT concept in Cortext?

To create a new SPT concept, click 'Buat Konsep SPT', select 'PPh Orang Pribadi', click 'Lanjut', choose the annual SPT for the 2025 tax year, and proceed to fill in the draft before submitting.

What are the main sections in the SPT form for an employee?

The main sections are Induk (header questions), Lampiran (attachments like L1 for assets and liabilities), and Bukti Pemotongan (proof of tax withholding). Employees mainly need to fill out Induk and L1.

Which SPT status options exist, and when are they used?

The SPT statuses are 'Normal', 'Kurang Bayar', 'Nihil', 'Ditolak', and 'Dibatalkan'. 'Normal' is for first-time submissions, 'Kurang Bayar' for those who owe taxes, 'Nihil' if no tax is due, 'Ditolak' if the system rejects the submission, and 'Dibatalkan' if the user cancels it.

How should an employee handle missing pre-filled documents?

If pre-filled documents are missing, it may be because the employer hasn’t reported them. The employee can still report using the available information or the printed proof from the employer.

What information is required when filling in assets in L1?

For assets, users need to input the type of asset (e.g., cash, bank deposits, property, vehicle), account or registration number, owner name, bank or location, acquisition year, and year-end balance. Optional fields include remarks.

How are liabilities recorded in the SPT form?

Liabilities such as loans should include details like the bank name, NPWP of the bank, country, year of borrowing, and outstanding balance. Optional remarks can be left blank.

What should an employee do before final submission of the SPT?

Before submitting, save the concept first to avoid errors. Ensure that the electronic signature (KODJP) is created and validated. After verification, the employee can click 'Bayar dan Lapor' if applicable or submit directly if the status is 'Nihil'.

How can taxpayers download proof of submission after reporting?

After submission, taxpayers can download the Bukti Penerimaan Elektronik (BPE) from the Cortext platform and print the completed Induk page for their records.