Coretax and the Prepopulated System: Testing Taxpayer Integrity in the Era of Transparency

Oleh: Nani Susanti, pegawai Direktorat Jenderal Pajak

“Gosh... Coretax is amazing. It’s not just my salary; even the tax withholdings from my endorsements are all there in Coretax,” wrote an influencer on a text-based messaging app.

March has always been the busiest month in the context of filing Annual Tax Returns (SPT) for individuals. Moreover, for the first time, taxpayers must use Coretax to file their 2025 tax year returns. One of the most transformative features in this system is the prepopulated system, a mechanism where income data and tax withholding certificates from third parties are automatically available in the taxpayer's account.

This innovation offers more than just administrative convenience; it fundamentally re-examines the core pillar of our taxation: integrity within the self-assessment system.

Transparency as a New Paradigm

For a long time, filing tax returns has been perceived as an exhausting administrative burden. Taxpayers had to collect withholding slips one by one from various employers or business partners. However, with the prepopulated system, that data is now readily available in their respective Coretax accounts.

This phenomenon is clearly visible in income derived from affiliate activities on marketplace platforms. Even though commission values from affiliate activities might seem small to some, the Coretax system is capable of detecting them in detail. This data is automatically entered as tax withholding evidence, simultaneously informing the taxpayer that there is recorded income from those activities.

Digitalization has closed the information gaps that certain individuals might have exploited to avoid reporting supplemental income. This transparency should be welcomed as a form of fairness for all taxpayers.

Integrity within the Self-Assessment System

The Indonesian tax system operates on a self-assessment basis—a mandate that grants full trust to taxpayers to calculate, pay, and report their own tax obligations. This freedom is not mere rhetoric; it is a significant responsibility rooted in integrity.

The presence of prepopulated data in Coretax acts as a mirror. Taxpayers are tested on whether they will acknowledge that income or attempt to conceal it. In reality, technically speaking, that data is already in the hands of the Directorate General of Taxes. If a taxpayer still chooses not to report income that clearly appears in the system, it is no longer a mere administrative oversight, but an indication of low moral compliance.

It is vital to remember that the tax return is a means to report all sources of income. This includes fixed employment, business activities, independent professions, and other income sourced from both domestic and international origins. Coretax ensures that every taxable rupiah is properly recorded in the appropriate system.

More Than Just Formal Compliance

Many taxpayers have previously focused only on formal compliance—simply ensuring they file on time. However, with Coretax, the focus must shift toward material compliance, or the accuracy of the data. This system helps taxpayers be more honest with themselves and the state.

For instance, marketplace income that might have been forgotten due to its small nominal value is now brought back to light by the system. Taxpayer integrity is tested to validate that data. If the data is correct, report it as it is. If there is a discrepancy, the system provides space for clarification. This is the essence of a transparent and fair relationship between the state and its citizens.

Psychological Impact and a New Culture

Psychologically, the prepopulated system creates a healthy deterrence effect. When individuals know their data is recorded, the tendency to engage in tax evasion decreases. This is a major step toward a more mature tax-aware culture in Indonesia.

Coretax is not here to hunt taxpayers, but to create a level playing field. We must ensure that those who are honest do not feel disadvantaged because others can hide their income. With massive data integration, tax justice becomes more tangible. Integrity is no longer just a slogan; it is a necessity for every citizen who wishes to contribute to national development.

Conclusion

System integration through Coretax is a giant leap for the Directorate General of Taxes. However, no matter how sophisticated the technology, the system's effectiveness still relies on the honesty of its users. The prepopulated system is a tool to simplify reporting, but the decision to be a fully compliant taxpayer remains in our hands.

In this era of transparency, integrity is the most valuable asset. Honestly reporting income, including from small sources like marketplace affiliates, is a tangible step in maintaining one's dignity as a responsible taxpayer. Let us use Coretax as a momentum to strengthen integrity for a more fiscally independent Indonesia.

*)This article represents the personal opinion of the author and does not reflect the official stance of the institution where the author works.

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