Rangkuman PER 11 Tahun 2025 Tentang Ketentuan Pelaporan PPh dan PPN Coretax

Summary

In this video, the speaker discusses the latest updates regarding the tax regulations set by Regulation No. 11 of 2025, which was published on May 22. The focus is on the unification of the PPh 21, VAT, and BAT reporting system through Cortex, explaining the key changes from the previous online system to the Cortex platform. The video outlines the intricacies of tax filing requirements, such as proof of tax deductions, corrections, and filing procedures. With insights from years of experience, the speaker offers practical advice for businesses and individuals navigating the updated regulations.

Takeaways

• 😀 A new regulation (Per 11/2025) was issued on May 22, 2025, detailing the implementation of cortex for SPT PPH 21 and VAT unification.
• 😀 The new regulation is quite lengthy, with 119 pages for the regulation and an additional 1040 pages of attachments, which will require substantial time to review.
• 😀 The regulation outlines the requirements for tax reporting using cortex, including for contractors, with a focus on simplifying the process despite the complexity of the rules.
• 😀 Article 2 of the regulation covers the details of the SPT PPH PPN reporting for unification, emphasizing the changes from the previous EUR JP online system to cortex.
• 😀 Article 4 stresses the obligation to submit tax withholding proof (bukti potong), even though this can be accessed from cortex directly, to be handed over to the transaction counterpart or employee.
• 😀 Article 5 outlines the requirement to use the branch's NIT (tax identification number) when submitting tax reports for employees registered at a branch, even though cortex is managed centrally.
• 😀 Article 8 specifies that tax withholding proof is not required when there is no salary payment. However, if salary is paid (even without tax liability), the proof of withholding must still be issued.
• 😀 Article 9 mentions the requirement for employees to provide their NPWP or NIK (National ID) for tax reporting purposes, with a preference for using NIK over NPWP.
• 😀 Article 10 allows for correction or cancellation of SPT submissions if errors are found, provided that no tax audit or objection has been submitted yet.
• 😀 The regulation also includes instructions for accessing the updated PDF versions of the regulation and attachments via a shared drive, ensuring continuous access to the latest updates.

Q & A

What is the main topic discussed in the video?

The video primarily discusses the latest tax regulation (Per 11/2025) regarding the reporting of SPT PPH21, the unification of PPN and BATI taxes, and the implementation of the Cortex system for tax reporting.

What changes does Per 11/2025 bring to tax reporting?

Per 11/2025 introduces detailed regulations on tax reporting for PPH21, unification of PPN, and BATI under the Cortex system, replacing the previous EUR JP online system. It includes updates on the reporting process and required documentation.

How long is the full regulation (Per 11/2025) document?

The full Per 11/2025 regulation is 119 pages long, and its attachment includes an additional 1040 pages of detailed information.

What does the regulation state about the requirement for tax deduction receipts?

The regulation mandates that tax deduction receipts (bukti potong) must be submitted to the relevant parties, even though these receipts can be accessed directly through the Cortex system.

What happens if a company does not issue any salary payments?

If a company has no salary payments (i.e., no taxable income), they are not required to issue a tax deduction receipt. However, if there is any salary, even if the tax is nil, a tax receipt must still be issued.

What is the role of NIK (National Identification Number) in tax reporting?

In the regulation, the NIK (instead of the NPWP) is used for individual tax reporting, especially for employees whose tax data is to be processed under the Cortex system.

Can tax reports be corrected or canceled once submitted?

Yes, tax reports can be corrected or canceled as long as they have not yet been subject to an audit or objection process. This is covered under Pasal 10 (Article 10) of the regulation.

What is the benefit of using the 'Text Base Cas' feature mentioned in the video?

The 'Text Base Cas' feature is a tool that allows users to easily access summaries and updates on tax regulations, helping them stay informed about changes and updates in real-time.

How does the presenter suggest accessing the PDF document of the regulation?

The presenter explains that users can access the PDF by clicking a link to a Google Drive, where they can view or download the document. The link is provided after completing a one-time investment payment.

What is the importance of sharing the video as mentioned in the conclusion?

The presenter encourages sharing the video to spread knowledge and ensure others benefit from the information. This is framed as a way to gain goodwill and blessings for sharing useful knowledge, in line with the concept of 'Amalan' in Islam.