If you operate a PT PMA in Indonesia, full tax compliance now depends on accurate and synchronized reporting through Coretax DJP under the supervision of Direktorat Jenderal Pajak.
Coretax is not just a filing tool. It is an integrated compliance system that validates your NPWP activation, e-Faktur issuance, SPT Masa reporting, payments, and annual returns in real time. For foreign-owned companies, small inconsistencies can quickly trigger SP2DK notices, audits, or even NIB risk through integration with OSS and BPJS Ketenagakerjaan.
Below is a structured compliance checklist tailored specifically for PT PMA.
Also read: PT PMA (Foreign Company) Taxation in Indonesia: Complete Guide
1. Registration and Account Setup
Your compliance begins with proper registration.
You must activate NPWP and EFIN via Coretax using:
- Deed of establishment
- SK AHU approval
- Director and shareholder details
The system typically validates within 1–3 working days.
Next, set up the PIC (Penanggung Jawab) account. This allows authorized impersonation access for:
- e-Faktur issuance
- Bukti potong creation
- SPT filing
You must also obtain a sertifikat elektronik (TTE) for digital signing. Always test login in incognito mode to avoid OTP errors.
Incorrect NIK, NPWP, or AHU mismatches frequently block access. Pre-validate all identity data before submission.
Also read; How to Activate and Log In to Coretax as a Foreigner: Step-by-Step
2. e-Faktur Management and VAT Accuracy
PT PMA companies must issue e-Faktur correctly.
Common output invoice codes:
- 01 for standard transactions
- 04 for advance payments
- 07 for bonded zone transactions
You must input:
- Lawan transaksi
- Correct DPP base (11/12 adjustment cases after 2025)
- PPN 12%
Monitor XML status until it shows APPROVED. Store PDF copies for audit purposes.
Input VAT (Faktur Masukan) is credited automatically after supplier upload. However, you must verify and credit within three tax periods. Late crediting can reduce your VAT recovery.
Revenue mismatches between e-Faktur and SPT Masa are the most common audit triggers.
Also read; Branch Profit Tax in Indonesia: A Guide for Foreign Businesses
3. Monthly and Periodic Reporting Obligations
Every PT PMA must submit SPT Masa even if there is no activity.
Key Deadlines
| Tax Type | Deadline | Key Requirement |
|---|---|---|
| PPN Masa | End of following month | Unified form with auto-populated e-Faktur data |
| PPh 21/23/4(2) | Payment by 15th | Create bukti potong → generate billing → pay → auto-report |
For withholding tax:
- Create bukti potong
- Generate SPT konsep
- Pay before the 15th
- System auto-files
If you report PPh 21 but fail to submit BPJS contributions, the system flags discrepancies. Always reconcile payroll and BPJS data before filing.
Also read: Dividend Tax in Indonesia: A Guide and Tips for Foreign Investors
4. Annual Corporate Tax Obligations
PT PMA must file SPT Tahunan PPh Badan (Form 1771) no later than four months after fiscal year-end, typically April 30.
You must attach:
- Audited financial statements
- Monthly reconciliations
- Transfer pricing documentation for cross-border transactions
LKPM data submitted through OSS feeds directly into tax audit analytics. Non-compliance risks NIB freeze.
Prepare RUPS minutes and update corporate data consistently.
Also read: Indonesia Corporate Tax Rate: Navigating the Business Landscape
5. Common Coretax Flags and How to Prevent Them
Coretax performs automated cross-checks.
Common Flags:
- Revenue mismatch between e-Faktur and SPT
- PPh 21 reported but no BPJS contribution
- Import VAT not reported
- Extended zero filings despite active imports
Consequences range from SP2DK to audit escalation.
Prevent issues by:
- Weekly OSS-NIB synchronization checks
- Quarterly internal reconciliation
- Monitoring XML invoice approvals
- Filing during non-peak hours to avoid system timeouts
If processes are stuck, you may contact Kring Pajak or your local KPP.
Also read: Tax Evasion in Indonesia: Causes, Consequences, and Prevention
Why This Matters for Foreign-Owned Companies
PT PMA operate under higher scrutiny because of cross-border transactions and transfer pricing exposure.
Coretax creates a transparent compliance environment. Every inconsistency leaves a digital trail.
As foreign investors, you must treat tax compliance as a strategic governance function, not a routine administrative task.
Also read: Common Mistakes Businesses Must Avoid When Starting a Company in Indonesia
How InvestinAsia Help You Stay Fully Compliant
At InvestinAsia, we assist foreign-owned companies in managing full Coretax compliance.
We help you:
- Structure accurate monthly reconciliations
- Prevent audit-triggering mismatches
- Prepare transfer pricing documentation
- Align tax, OSS, and payroll data
- Handle tax authority clarifications
If you want to operate confidently in Indonesia without regulatory surprises, our Indonesia tax consultant and compliance services are designed specifically for expatriates and PT PMA structures.
Talk to us before small discrepancies turn into major audits.
Contact us now for FREE consultation and get a special offer!
Frequently Asked Questions
What is Coretax for PT PMA?
Coretax is the integrated digital platform used by the Indonesian tax authority to manage registration, e-Faktur, SPT Masa, payments, and annual corporate filings.
Is monthly reporting mandatory even without transactions?
Yes. Nil reporting is mandatory to avoid system flags and compliance warnings.
What triggers a Coretax audit flag?
Revenue mismatch, payroll-BPJS inconsistencies, import VAT omissions, and extended zero filings.
When is the annual corporate tax return due?
Four months after fiscal year-end, generally April 30 for calendar-year companies.
Do PT PMA need transfer pricing documentation?
Yes. Cross-border related-party transactions require proper transfer pricing documentation attached to the annual return.
