Director General of Taxes has issued the Director General of Taxes Regulation No. PER-8/PJ/2025, which generally governs the Provisions for Certain Tax Administration Services in the Implementation of the Core Tax Administration System (Coretax System). Previously, various services such as the issuance of a Tax Clearance Certificate (Surat Keterangan Fiskal or SKF), applications for changes in accounting methods, approval for bookkeeping in foreign currency, use of book value in restructuring, and requests for an Income Tax Exemption Certificate (Surat Keterangan Bebas or SKB) all required physical submissions to the Tax Office (KPP) and manual verification by officers. These processes were time-consuming, often lacked standardized timelines, and could lead to inconsistencies in interpretation. The key change in the issuance of the SKF before and after this regulation is the shift from a manual process to an automated, integrated, and transparent system through the Coretax System implementation. Previously, SKF applications involved manual verification requiring direct interaction with tax officers.
Similarly, changes in the process for applying for a change in accounting methods and/or fiscal year show a shift from a conventional, time-consuming manual system to an integrated, automated system. Before this regulation, taxpayers had to submit a written request to the KPP. After PER-8/PJ/2025, all applications are now conducted electronically through the Taxpayer Portal integrated with Coretax System. The same applies to applications for approval to conduct bookkeeping in English and US dollars. Previously, this involved a conventional, lengthy process relying heavily on manual officer review, creating potential uncertainty and inconsistency. Under PER-8/PJ/2025, the entire application process is now conducted electronically via the Taxpayer Portal integrated with Coretax System.
PER-8/PJ/2025 also significantly changes the process for using book value in business restructuring, shifting from a manual, potentially lengthy process to a more efficient, integrated system. Previously, applications for using book value in mergers, consolidations, or spin-offs were made conventionally with physical documents submitted to the KPP for manual verification. Now, the entire process is digitized via the Taxpayer Portal connected to Coretax System in a maximum of 15 working days. A major change is also seen in the revaluation of fixed assets for tax purposes from a fragmented manual process to an automated, integrated, and standardized system via Coretax System. Previously, applications required physical submission of documents to the KPP with manual verification. Under PER-8/PJ/2025, taxpayers simply fill out an online form and upload supporting documents such as financial statements and independent appraisal reports, and the time limit for the Directorate General of Taxes to issue a decision on approval or rejection is a maximum of 15 working days after proof of receipt of the application is issued.
For applications for income tax exemption (SKB PPh) from withholding/collection, the change is from manual bureaucracy to a fully automated, integrated system. Previously, taxpayers had to submit a physical SKB application, wait for manual verification, and receive a physical document—often with no set timeline. Now, applications are processed electronically through the Taxpayer Portal, enabling Coretax System to instantly verify compliance and issue the SKB on the same day, provided all criteria are met.
The same transition applies to SKB PPh Article 22 for the import of gold bars intended for export, SKB PPh on pension fund deposit interest, and exemptions for property transactions in Special Economic Zones (SEZ) for tourism. All these processes have shifted from manual, time-consuming submissions to fully electronic, automated services via Coretax System.
Similarly, the verification of proof of income tax payment on land and building transactions has shifted from slow manual checks to a fully automated, integrated process. The results can be received immediately if the uploaded data is valid and appropriate. Previously, taxpayers or land deed officials (PPAT) had to bring a physical tax payment slip to the KPP for manual validation.
Applications for the issuance of a Taxable Service Certificate (JKP) for imports, the revocation of approval for taxation on Indonesian-sourced income, and the tax compliance services for regional head candidates have all undergone the same transformation from manual, slow, bureaucratic processes to fully automated, integrated services via Coretax System.
With PER-8/PJ/2025 in force, all these services can now be accessed electronically through the Taxpayer Portal. Coretax System automatically verifies compliance and other requirements instantly. As a result, most decisions and certificates—such as SKF, SKB PPh, and payment validations—can be issued immediately after application submission. If any process requires more time, the regulation sets clear maximum timelines (e.g., 15 working days), providing legal certainty previously unavailable.
Overall, PER-8/PJ/2025 not only simplifies bureaucracy but also improves efficiency, transparency, and accountability. It encourages voluntary compliance by offering more modern and effective services.
Potential Implementation Challenges of PER-8/PJ/2025 for Taxpayers
While PER-8/PJ/2025 brings a wave of modernization to Indonesia’s tax administration through the Coretax System, major transformations inevitably come with challenges. For prudent taxpayers, understanding these risks is key to ensuring a smooth transition. One primary risk lies in system and infrastructure readiness—technical disruptions, bugs, or downtime could hinder tax reporting and payment processes.
Additionally, taxpayers must adapt to the workflows and procedures of the 13 integrated services; failure to do so could lead to application rejections or even sanctions. The integrated system also heightens the risk of data errors, where even a small initial input mistake can have a domino effect on overall tax data. Therefore, readiness, accuracy, and adaptability are crucial for taxpayers to navigate this new digital tax era successfully.
Strategic Steps for Taxpayers in Embracing the Coretax System Era Under PER-8/PJ/2025
Taxpayers must carefully study the contents of PER-8/PJ/2025 to understand the details of the 13 types of administrative services that must now be applied for exclusively through the Coretax System. Next, they should adapt to the new digital platform by ensuring they have an active DGT Online account and familiarizing themselves with the interface and workflows of the Coretax System portal.
Ensuring internal data accuracy and preparing supporting documents in digital format is also crucial, as the integrated system will automatically validate the information. To navigate this transition, it is important to actively seek information through DGT’s outreach programs, consult with a Tax Consultant, an Account Representative (AR), and monitor official announcements.
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