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Register for an Indonesian tax ID and file an annual return in Coretax
Use the official Coretax DJP route to register an individual NPWP, activate NIK, and file an Indonesian annual personal income tax return.
English edition. Official forms and source documents may be in Indonesian.
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How do I register for an NPWP and file an annual return in Coretax?
A new individual taxpayer can register through Coretax DJP using their NIK, verify contact and identity details, and receive a digital NPWP by email. An existing taxpayer files an annual return by creating a personal tax-return draft, checking prefilled data, completing it and signing and submitting. Registration and filing are separate tasks.
See 18 official references ↓Open the official service ↗coretaxdjp.pajak.go.id
Guide contents
What you need to register for an NPWP and file in Coretax
- NIK, KTP-el details, active email and phone.
- Withholding certificates, income, assets and liabilities for the tax year being reported.
How to register for an NPWP and file in Coretax
Choose the correct task
New taxpayers register; existing taxpayers sign in and prepare a return rather than registering again.
Register or activate through Coretax
Use coretaxdjp.pajak.go.id and complete the requested OTP and selfie checks. Keep the official access or digital NPWP email.
Create and review the return
Choose the correct tax year, create the personal return draft and check prefilled withholding information and other data.
Submit and retain proof
Follow the digital signature and Bayar dan Lapor steps. If tax is due, follow the payment instructions and confirm the return reaches filed status.
How much it costs to register for an NPWP and file in Coretax
The official registration and filing channel does not charge an intermediary service fee. Any tax due is separate and depends on the taxpayer’s own facts and applicable rules.
| Obligation | Deadline | Penalty if late |
|---|---|---|
| Individual annual income tax return | 3 months after tax year end (31 March) | Fine of Rp100,000 |
| Company annual income tax return | 4 months after tax year end (30 April if the financial year is the calendar year) | Fine of Rp1,000,000 |
| Monthly VAT return | End of the following month | Fine of Rp500,000 |
| Other monthly returns (e.g. PPh 21/26) | 20th of the following month | Fine of Rp100,000 |
| Paying tax still owed on the annual return (PPh 29) | Before filing, and no later than the filing deadline | Monthly interest, max 24 months (October 2026: 1.01%) |
Check current requirements, availability and charges through the official reference ↗ before applying or paying.
New registration versus account activation
DJP directs a new resident individual through Perorangan, Memiliki NIK and NIK activation. Email, phone and selfie validation lead to a digital NPWP sent by email, rather than an automatically mailed card.
Existing taxpayers should use the suitable account activation or recovery path. If population data do not match, check the underlying Dukcapil details before retrying. Never share an OTP with a supposed helper.
Annual individual return
DJP’s Coretaxpedia explains how to create an SPT draft, select personal income tax and the reporting period, review posted data and complete remaining fields. A return awaiting payment is not the same as a filed return.
Coretax Form and M-Pajak serve certain tasks and taxpayers. Check eligibility before choosing a form; one route does not fit every return.
Tax return deadlines and late-filing fines
An individual's annual income tax return (SPT Tahunan) is due no later than 3 months after the end of the tax year, which is 31 March. A company's annual return is due within 4 months, which is 30 April when its financial year follows the calendar year (UU KUP Article 3(3)).
Any tax still owed on the annual return (PPh Article 29) must be paid before the return is filed, and no later than the filing deadline. In Coretax, a return showing tax due is only recorded as filed on the date its billing code is paid. If you pay from your deposit balance, it is recorded on the date you click Bayar dan Lapor (Pay and File).
The annual filing deadline can be extended by up to 2 months, but since PER-3/PJ/2026 (16 March 2026) only for: individuals with a business or independent profession whose financial statements are not finished; individuals without a business who have not received their PPh 21 withholding slip from their employer; and companies whose financial statements or audit are not finished. The extension notice goes electronically through the Taxpayer Portal before the deadline, with a provisional tax calculation and proof that any shortfall is paid (UU KUP Article 3(4) and (5)).
Late or missing returns are fined Rp100,000 for an individual annual return, Rp1,000,000 for a company annual return, Rp500,000 for a monthly VAT return and Rp100,000 for other monthly returns (UU KUP Article 7(1)). Among others, the fine does not apply to individuals who have died or to foreign nationals who no longer live in Indonesia (Article 7(2)).
For tax year 2025 returns only, DJP waived fines and interest for individuals who filed or paid by 30 April 2026 (KEP-55/PJ/2026), and for companies up to one month after their due date (KEP-71/PJ/2026). That waiver has ended.
Interest on late payment
Tax paid after its due date incurs monthly interest from the due date to the payment date, for at most 24 months. Any part of a month counts as a full month (UU KUP Article 9(2a) and (2b), as amended by Law 6 of 2023).
The monthly rate is the reference interest rate plus 5%, divided by 12. The Minister of Finance sets it every month, and the rate that applies is the one in force on the day the penalty starts to run (Article 9(2c)).
For 1–31 October 2026 the rate is 1.01% per month (KMK 47/MK/EF.2/2026); for 1–30 September 2026 it was 1.02% (KMK 40/MK/EF.2/2026). Example: Rp2,000,000 of income tax due on 15 September 2026 and paid on 20 October 2026 counts as 2 months late, so the interest is 2 × 1.02% × Rp2,000,000 = Rp40,800.
Activating Coretax as an existing taxpayer
If you have used DJP Online before, your account is already active. Go to coretaxdjp.pajak.go.id, click Lupa Kata Sandi? (Forgot password?), enter your NIK as the user ID, choose your registered email or phone number, fill in the captcha, tick the statement and click Kirim (Send). Open the link from an @pajak.go.id address, then set a new password and a passphrase.
If you have an NPWP but never had a DJP Online account, choose Aktivasi Akun Wajib Pajak (Taxpayer Account Activation). Tick "Apakah Wajib Pajak sudah terdaftar?" (Is the taxpayer already registered?), enter your NPWP and click Cari (Search), take a selfie and click Validasi Foto (Validate Photo), enter your registered email and phone number, tick the statement and click Simpan (Save). The activation link is sent to your email.
Individual taxpayers can also activate their account and create an authorisation code in the M-Pajak app. This is not available to foreign nationals or undivided estates. Download M-Pajak only from Google Play or the App Store.
There is no deadline for activation, but you must finish it before using any Coretax service, such as filing a return. Activation does not decide whether your NPWP is active.
Forgotten password, or a changed email or phone number
If you forgot your password, click Lupa Kata Sandi? on the Coretax login page and enter your NIK. A reset link is sent to your registered email or phone number. EFIN is no longer part of this process.
If you can no longer reach your old email or phone number, use Aktivasi Akun Wajib Pajak and enter a new email and phone number under contact details. The system sends a one-time code (OTP) to both to verify them. M-Pajak offers the same option.
If the confirmation email or phone field is blank when resetting, make sure the user ID is your NIK. If it is still blank, change your email and phone through Aktivasi Akun Wajib Pajak. If that still fails, call Kring Pajak on 1500200 or visit your nearest tax office (KPP).
16-digit NPWP and your NIK
For individuals who are Indonesian residents, the NPWP (tax ID) is the NIK, the national ID number (UU KUP Article 2(1a) as amended by the HPP Law). Companies, government agencies and non-resident individuals use a separate 16-digit NPWP (Minister of Finance Regulation 112/PMK.03/2022).
Since 1 July 2024, the NIK used as NPWP and the 16-digit NPWP are used across DJP services and by other institutions (Minister of Finance Regulation 136 of 2023). Your NIK only works as an NPWP once DJP has activated it, either on application or on its own initiative.
Self-service matching of NIK and NPWP ended on 31 December 2024. If yours was never matched, visit a tax office (KPP) and staff will do it.
Things to check carefully
- The tax year can differ from the year of submission.
- Prefilled information still needs review; submitting does not correct a mistaken withholding certificate.
- Use the DJP domain rather than a fee-charging intermediary.
- Leaving activation or the authorisation code until late March. There is no deadline, but both must be done before you can file.
- Clicking activation or password-reset links that do not come from an @pajak.go.id address.
- Mixing up the password (for logging in) and the passphrase (for signing). If you forget the passphrase, you need to request a new authorisation code.
- Assuming a return with tax due is filed once you click Pay and File. If you pay by billing code, it only counts as filed when that code is paid.
- Assuming the 30 April penalty waiver happens every year. It covered tax year 2025 only.
- Looking for the electronic filing receipt (BPE) under My Documents. It is sent only by email and can be resent from the list of filed returns.
Frequently asked questions
Does having a NIK mean everyone must file a tax return?
No. Tax obligations depend on a person’s status and circumstances; NIK activation and filing duties are separate questions.
Is a return complete while it says tax is payable?
No. Follow the payment instructions and check for filed status in Coretax.
I forgot my Coretax password and no longer use my old email or phone number. What should I do?
Go to coretaxdjp.pajak.go.id and choose Aktivasi Akun Wajib Pajak (Taxpayer Account Activation). Enter your NPWP, take a selfie, then enter a new email and phone number. Verify them with the one-time code (OTP) sent to both, tick the statement and save. The activation link goes to your new email. The M-Pajak app offers the same option. If it still fails, call Kring Pajak on 1500200 or visit your nearest tax office.
What is the Coretax authorisation code for, and what if it shows Invalid?
The DJP Authorisation Code is a free electronic signature from DJP that you use to sign returns and other documents in Coretax. You cannot file without it or an electronic certificate. Create it under Portal Saya > Permintaan Kode Otorisasi/Sertifikat Elektronik. If it shows Invalid, go to Portal Saya > Profil Saya > Nomor Identifikasi Eksternal > Digital Certificate, click Periksa Status (Check Status) and then Menghasilkan (Generate). If that fails, request a new code.
When is the annual return due, and can I get an extension?
Individuals must file by 31 March. Companies must file by 30 April if their financial year follows the calendar year. A 2-month extension is now only for certain taxpayers under PER-3/PJ/2026, such as employees still waiting for their PPh 21 slip or business owners whose accounts are unfinished, and must be notified electronically before the deadline. The penalty waiver to 30 April 2026 applied only to tax year 2025 individual returns and has ended.
What is the fine for filing an individual annual return late?
Rp100,000 per return (Rp1,000,000 for a company return). If you also pay tax due after the deadline, monthly interest runs from the deadline to the payment date, for at most 24 months. The rate for October 2026 is 1.01% per month (KMK 47/MK/EF.2/2026).
Is the 16-digit NPWP the same as my NIK?
Yes. For Indonesian resident individuals the NPWP is the NIK, and you use it to log in to Coretax. Companies, government agencies and non-resident individuals have a separate 16-digit NPWP. If your NIK was never matched to your old NPWP, only tax office staff can do that now.
Sources and review
Editorial review of public information: . This is not a review by an agency officer or a professional adviser. Reviewed by Kaiser Khan, publisher of Panduan Warga. Official document titles are retained below.
- DJP Coretaxpedia: pendaftaran WP orang pribadi ↗www.pajak.go.id · Accessed 23 September 2026
- DJP Coretaxpedia: lapor SPT tahunan orang pribadi ↗www.pajak.go.id · Accessed 23 September 2026
- DJP: panduan SPT tahunan Coretax ↗www.pajak.go.id · Accessed 23 September 2026
- UU 28 Tahun 2007 (UU KUP) — JDIH BPK ↗peraturan.bpk.go.id · Accessed 25 September 2026
- UU 6 Tahun 2023 (Cipta Kerja; KUP Pasal 9) — JDIH BPK ↗peraturan.bpk.go.id · Accessed 25 September 2026
- UU 7 Tahun 2021 (HPP) — JDIH BPK ↗peraturan.bpk.go.id · Accessed 25 September 2026
- PMK 81 Tahun 2024 — JDIH BPK ↗peraturan.bpk.go.id · Accessed 25 September 2026
- PMK 112/PMK.03/2022 — JDIH BPK ↗peraturan.bpk.go.id · Accessed 25 September 2026
- PMK 136 Tahun 2023 — JDIH BPK ↗peraturan.bpk.go.id · Accessed 25 September 2026
- KMK 40/MK/EF.2/2026 (tarif bunga September 2026) — DJP ↗www.pajak.go.id · Accessed 25 September 2026
- Siaran pers DJP: relaksasi SPT Tahunan OP 2025 (KEP-55/PJ/2026) ↗pajak.go.id · Accessed 25 September 2026
- Pengumuman DJP: penghapusan sanksi SPT Tahunan badan 2025 (KEP-71/PJ/2026) ↗www.pajak.go.id · Accessed 25 September 2026
- Pengumuman DJP: aktivasi akun dan KO DJP lewat M-Pajak ↗www.pajak.go.id · Accessed 25 September 2026
- Coretaxpedia (FAQ resmi Coretax DJP) ↗pajak.go.id · Accessed 25 September 2026
- DJP: EFIN Tinggal Kenangan pada Era Coretax DJP ↗www.pajak.go.id · Accessed 25 September 2026
- DJP: PER-3/PJ/2026 tentang tata cara penyampaian SPT ↗www.pajak.go.id · Accessed 1 October 2026
- DJP: batas waktu aktivasi akun Coretax dan pembuatan kode otorisasi (layanan gratis) ↗www.pajak.go.id · Accessed 1 October 2026
- Kemenkeu: KMK tarif bunga sanksi administrasi ↗fiskal.kemenkeu.go.id · Accessed 1 October 2026
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