Before Year-End: Activate Your Coretax Account and Collect Marketplace Tax Slips for Filing
Indonesian marketplaces have withheld income tax from sellers since 1 October 2026, and the slips appear in each seller's Coretax account. A year-end checklist for activation, authorisation codes and reconciliation.Since 1 October 2026, Indonesian marketplaces have been withholding PPh 22 (Article 22 income tax) from their sellers, as DDTCNews reported that same day. The annual tax return (SPT Tahunan) for tax year 2026 will therefore be the first to include that withholding, and all of it runs through a single door: Coretax, the tax authority's core administration system.
The 2026 tax year closes in a few weeks, and three things are far lighter if done now: activating the account, confirming the authorisation code, and collecting withholding slips while there are only three months of them.
What has already changed
Three facts matter here, all from DDTCNews reporting.
First, tax administration is now fully on Coretax. In a DDTCNews report dated 27 December 2025, Director General of Taxes Bimo Wijayanto said that from 2026 there is "only one tax service channel, only through Coretax, there is no more DJP Online" (our translation). DJP is the Directorate General of Taxes, and DJP Online was its previous filing portal. If you used to file there, that route is gone.
Second, marketplace sellers have a specific obligation. On 23 July 2026, DDTCNews wrote that every seller transacting on a marketplace must activate a Coretax account and an authorisation code. The reason is practical: when the withholding is reported in Coretax's withholding slip system, the seller receives the slip (bukti pemungutan) in their own Coretax account. Without an active account, you cannot see it.
Third, the withholding is not lost money. According to the same report, the PPh 22 withheld by the marketplace can be credited in the annual return after the tax year ends. The condition is obvious: you must be able to show the slip.
Why not wait for filing season
On penalties, DDTCNews cites the tax office as saying there is no specific sanction for not having activated. But if tax rights and obligations are not fulfilled, sanctions follow the general tax provisions. In other words, the inactive account is not what gets penalised. The late or missing return caused by it is.
DDTCNews also notes a simpler risk: activating close to the annual return deadline raises the chance of a congested system, queues, or failing to file on time.
A fair warning about freshness: the sources used here are dated December 2025, July 2026 and October 2026. We found no new announcement from the tax office in November 2026, and we deliberately do not state the filing deadline here. Check the current dates and rules on the tax office's official channels.
A year-end checklist
This section is our practical advice, not official guidance. We do not describe the menu steps inside Coretax because screens change. Follow the tax office's official guide for the exact clicks.
1. Finish Coretax account activation this week
Do not wait for February. Complete Coretax account activation now, while the system is quiet and you still have time to fix mismatched data, such as an old email address or a phone number no longer in use.
- Confirm that you still control the registered email and phone number.
- If the business is a company, decide who is responsible for the account and who may access it.
- Store the credentials somewhere safe, not only on one employee's phone.
2. Confirm the authorisation code exists
DDTCNews names the account and the authorisation code as two things marketplace sellers must both have. Treat them as a pair: the account lets you in, the code lets you sign. Test both now, not on the day you try to submit a return.
3. Download the slips month by month
Withholding began on 1 October 2026, so by year-end there will be three months of it: October, November and December.
- Open your Coretax account and check whether slips from each marketplace have appeared.
- Download and file them by month and by marketplace in one folder.
- Download the sales report or billing documents from each marketplace dashboard for the same months.
A missing slip is easier to chase now than five months from now.
4. Reconcile against your books
This is the step most often skipped. For each month, compare three figures:
| What to compare | Where it comes from |
|---|---|
| Sales according to the marketplace | Sales report in the marketplace dashboard |
| PPh 22 withheld | Withholding slip in Coretax |
| Money that actually arrived | Bank statement and your own bookkeeping |
Small differences usually come from returns, cancellations, or orders that straddle a month end. Write down the explanation while it is still fresh. If there is a deduction without a slip, or a slip with a different amount, contact the marketplace first.
5. Book the withholding as prepaid tax, not as an expense
Because the PPh 22 can be credited in the annual return, record it in your books as tax already paid, separate from marketplace admin fees or commission. If every marketplace deduction has so far been booked as one expense figure, ask your bookkeeper or consultant to split it before closing the year.
Mistakes to avoid
- Assuming that marketplace withholding means your tax is done. It still has to be reported and credited in your own return.
- Relying on dashboard screenshots as proof. What counts is the withholding slip in Coretax.
- Leaving the account with one person and no backup. If they leave, access leaves with them.
- Postponing reconciliation until a full year of slips has piled up. Three months of data is much easier to check.
Make it a monthly habit
From January, add three things to your month-end routine: download the slips, download the sales report, reconcile with the books. Fifteen minutes a month costs less than a week of panic before the deadline.
Bookkeeping that records invoices and payments cleanly makes this reconciliation much faster. If you are looking for a tool, Polynusa includes bookkeeping that records invoices and payments; details are on the pricing page.
Note: this is general guidance. Confirm your obligations, how the credit works and the deadline for your own case with a tax consultant or the tax office.
Sources
- DDTCNews, 27 December 2025: 2026 is fully Coretax, avoid the consequences of not activating
- DDTCNews, 23 July 2026: Marketplaces withhold PPh 22, sellers should make sure Coretax is active
- DDTCNews, 1 October 2026: Marketplace PPh 22 withholding takes effect today
FAQ
Is there a penalty for not activating a Coretax account?
According to DDTCNews, Indonesia's tax office says there is no specific penalty for not activating. If tax rights and obligations go unmet as a result, however, penalties follow the general tax rules.
Where do marketplace sellers find their withholding slips?
DDTCNews reports that when the withholding is reported in Coretax's withholding slip system, the seller receives the slip in their own Coretax account. That is why the account and authorisation code need to be active first.
Is the tax withheld by the marketplace a lost cost?
No. DDTCNews reports that the Article 22 income tax withheld can be credited in the annual tax return after the tax year ends. Confirm how that works for your case with a tax consultant or the tax office.