If your PT PMA keeps its books on a calendar year, its annual corporate income tax return (SPT Tahunan PPh Badan) for 2026 is due by 30 April 2027. It will be filed in Coretax, the tax office’s (DJP) core system, which is used for tax periods from 2025 onward. The 2025 returns were the first round in Coretax, and DJP extended that deadline to 31 May 2026 under KEP-71/PJ/2026. Don’t count on that relief happening again. The months that decide whether filing goes smoothly are October to December, not April.
Based on DJP’s Coretax guidance and PER-12/PJ/2026.
What changes with Coretax
- No shared company password. A company’s tax affairs are run by a person in charge (PIC), who logs in with their own personal Coretax account and “impersonates” the company. The PIC can give other people (staff or a tax consultant) drafter or signer roles (DJP FAQ on PIC and roles).
- Electronic signature. Returns are signed with a DJP authorisation code (Kode Otorisasi) or an electronic certificate. It must be valid on the day you file (Coretaxpedia).
- A guided return. The main form asks yes/no questions that open the attachments you must complete: a financial-statement reconciliation for your business sector, related-party transactions, fiscal depreciation and more. Directors and shareholders are pre-filled from the company’s “Related Parties” table (Coretaxpedia: filing the corporate return).
- Pay and file together. If tax is due, the return shows “awaiting payment” and only counts as filed once the balance is paid (Coretaxpedia).
The new “replace” rule for amended returns (from 1 October 2026)
DJP Regulation PER-12/PJ/2026, which amends PER-11/PJ/2025, took effect on 1 October 2026. Corrections to a return used to be filed as a “delta”, reporting only the difference. Now the latest amended return replaces the earlier one and becomes the basis for your rights and obligations. Coretax automatically counts every payment already made for that period, and any refund already granted (DJP article; regulation text, DDTC).
It covers monthly PPh 21/26, unified withholding (PPh Unifikasi), VAT, and annual income tax returns. It applies to amendments submitted from 1 October 2026 for tax periods from 2025. Amendments filed before that date and still in process stay under PER-11/PJ/2025, and periods up to 2024 follow the legacy rules. If you amend an overpaid return while a refund is pending, the refund process can be stopped, depending on how far it has gone (Article 129A).
In practice, every amended return must show complete figures, and you need a clean record of past payments to check that the netting is right.
Your Q4 2026 preparation checklist
1. Bookkeeping. Close October, November and December promptly. Update the fixed-asset register with fiscal depreciation, document shareholder loans and other related-party balances, and draft the profit-and-loss statement and balance sheet early. If your accounts are audited, the return asks for the auditor’s opinion and the audit firm’s tax ID (Coretaxpedia). See our accounting services.
2. Monthly returns and withholding reconciliations. Monthly income tax is paid by the 15th and reported by the 20th of the following month. VAT is paid and reported by the end of the following month (PMK 81/2024) (Coretaxpedia). Reconcile January to November against your ledger: PPh 21 on payroll, withholding on services and rent, PPh 25 instalments and VAT. Also collect the withholding slips your customers issued to you, because they become credits in the annual return. Correct errors now, keeping in mind that amendments follow the replace rule.
3. Coretax account and PIC access. Confirm who your PIC is, that their personal Coretax account is active, and that roles are assigned. The PIC doesn’t have to be named in the deed, but should be someone with real decision-making authority, appointed in writing. Company officers can be personally liable for unpaid company tax (Coretaxpedia). Staff can prepare a return, but someone who signs it on the company’s behalf without being part of its management needs a special power of attorney and, under PMK 55/2026, a competence certificate (DDTCNews). Directors, including foreign directors, need their own tax ID: see our NPWP guide.
4. Digital certificate. Request the authorisation code under Portal Saya and check its expiry date under Profil Saya > Digital Certificate. Renew it before filing season, not on 29 April (Coretaxpedia).
5. Line up the LKPM data. LKPM is your quarterly investment report to BKPM, not a tax return, but both come from the same books (Klikpajak). The Q4 2026 LKPM is due by 15 January 2027 (BKPM Regulation 5/2025, Art. 286). Check that reported investment matches fixed-asset additions, paid-in capital matches equity, and headcount matches payroll. Any difference should have an explanation. Our LKPM reporting guide covers the report itself.
Common mistakes to avoid
- Amending “by difference”. Under the replace rule, an amended return shows complete figures.
- One login, one person. A PIC who has left the company, or an authorisation code that expires in April, can block filing.
- Wrong dates in the Related Parties table. For 2025 returns, DJP flagged directors who were missing, duplicated or still listed after removal, caused by wrong “valid from/to” dates (Coretaxpedia). Update the table after any change of director or shareholder.
- Unclaimed withholding credits. Slips that were never collected or matched mean you pay twice.
- Numbers that don’t match. Tax return, financial statements and LKPM telling different stories invite questions.
- Paying at the last minute. The return isn’t filed until the balance is settled.
Key deadlines
| Obligation | Deadline |
|---|---|
| Monthly income tax (Oct–Dec 2026) | Pay by the 15th, report by the 20th of the following month |
| Monthly VAT | End of the following month |
| Q4 2026 LKPM | 15 January 2027 |
| Annual corporate return, tax year 2026 (calendar year) | 30 April 2027 (a Friday) |
| Extension | Notify before the deadline; up to two months, once per tax year |
Filing late carries a fine of IDR 1,000,000 for a corporate annual return under Article 7 of the General Tax Provisions Law (UU KUP), and late payment attracts interest (DJP). To request an extension, you file a provisional tax calculation and provisional financial statements in Coretax and pay any estimated balance first (Coretaxpedia).
How ILA can help
We help PT PMA owners in Bali and across Indonesia keep books, monthly filings, Coretax access and LKPM consistent through the year, so the annual return is a formality rather than a scramble. See our tax declaration service, our guide to corporate income tax for PT PMA and the PT PMA compliance guide.
If you’d like a second pair of eyes on your Coretax set-up before year-end, talk to our team.
FAQ
When is the 2026 annual corporate tax return due?
For a calendar-year company, by 30 April 2027, four months after the end of the tax year. A two-month extension can be requested before the deadline.
What is the Coretax “replace” rule?
From 1 October 2026, under PER-12/PJ/2026, the latest amended return replaces the earlier one. Coretax nets off payments made and refunds already granted for that period. It applies to periods from 2025.
Who can file the return for my PT PMA in Coretax?
The company’s PIC, or someone the PIC has given a role, logging in through their personal account. Signing on the company’s behalf by someone outside management requires a power of attorney and proof of competence.
Do I need a digital certificate?
Yes. Use a valid DJP authorisation code or electronic certificate to sign. Check its expiry date in your Coretax profile well before April.
Is LKPM connected to the tax return?
They are separate reports to different authorities, but they draw on the same accounts, so the figures should be consistent.
