Indonesia Tax Authority to Gain Full Control of Coretax, Apply

The Indonesian Tax Authority (DJP) announced that it will soon obtain full control of Coretax, the electronic tax administration system. The statement was made on 29 November 2025 ahead of the rollout of new regulations.

The Indonesian Ulema Council (MUI) has issued fatwas stating that tax may only be levied on individuals whose assets exceed 85 grams of gold (the zakat mal nisab) and on productive or secondary‑tertiary assets. DJP will conduct tabayun (verification) of these fatwas and is drafting a director‑general regulation on the global minimum tax, setting a 15 % rate for multinational groups with consolidated sales of EUR 750 million. So far, only 3.32 million taxpayers (22.53 % of 14.78 million) have activated Coretax accounts, including 572,012 corporate taxpayers (50.84 % of 2024 annual return filers).

Full control of Coretax is expected to boost taxpayer participation and simplify tax collection, aligning Indonesia with international tax standards. DJP is also expanding channels for authorization codes and electronic certificates, and granting unlimited final income tax (PPh final) benefits for micro‑small‑medium enterprises (UMKM) incorporated as sole‑proprietorships. These measures underline the authority’s commitment to fiscal fairness and compliance.