Top 10 Reasons PT PMAs Get Flagged in CoreTax—and How to Fix Them Fast in 2025

Introduction: CoreTax Isn’t Optional—It’s a Digital Watchdog

As Indonesia accelerates its transition toward a digital-first economy, tax compliance has become more transparent, integrated, and enforceable than ever. At the heart of this transformation is CoreTax, the Directorate General of Taxes' (DJP) centralized digital platform designed to streamline and monitor every aspect of a company’s tax obligations.

CoreTax doesn’t operate in isolation. It connects with a wide range of national systems—such as NIB (Business Identification Number), OSS (Online Single Submission), e-Faktur (electronic invoicing), e-Bupot (withholding tax), BPJS (social security), and even your company’s banking data. These connections allow tax authorities to automatically detect mismatches, incomplete filings, or suspicious discrepancies between what a company reports and what the data shows.

Many foreign-owned companies—particularly PT PMAs—are now getting flagged in CoreTax for issues they didn’t even know existed. These flags can result in warnings, audits, or worse: blocked permits and reputational damage.

This article walks you through the most common triggers, red flags, and how your business can avoid becoming a target in 2025 and beyond.

What Is CoreTax and How Does It Work?

CoreTax is Indonesia’s most ambitious tax modernization initiative to date. Managed by the Direktorat Jenderal Pajak (DJP), CoreTax is an integrated system designed to centralize tax reporting, enforce compliance, and close the long-standing gaps between taxpayer declarations and actual economic activity.

Rather than relying solely on self-reporting, CoreTax syncs in real time with various national and third-party data sources—including OSS (Online Single Submission), BPJS (Indonesia’s social security system), e-Faktur (electronic VAT invoicing), e-Bupot (withholding tax reports), and even banking records. This system also interfaces with commercial transaction platforms and payment gateways, making it increasingly difficult for companies to operate under the radar.

For PT PMAs (foreign-owned limited liability companies), the implications are significant. Every transaction, salary, invoice, and tax filing now exists within a cross-validated data ecosystem. Even small mismatches—such as inconsistencies between your OSS filing and e-Faktur records—can trigger auto-flags in CoreTax.

What makes CoreTax powerful is not just its integration, but its automation. It doesn’t require human auditors to initiate inquiries; instead, the system itself highlights irregularities based on programmed thresholds and patterns. If your PT PMA reports zero revenue but pays high salaries, for example, the system will red-flag you without warning.

In 2025 and beyond, compliance with CoreTax is not optional—it’s the baseline for operating legally and sustainably in Indonesia.

Common Red Flags That Trigger CoreTax Alerts

As CoreTax becomes fully integrated across Indonesia’s digital tax and licensing infrastructure, many PT PMAs are unknowingly triggering system alerts. These alerts are not minor—they can lead to audits, penalties, or even blacklisting. Understanding the common red flags within the CoreTax system is the first step to avoiding trouble.

One of the most frequent issues is VAT invoices (e-Faktur) that don’t match reported revenue. If your company issues e-Faktur to clients but underreports sales in your SPT (annual tax return), CoreTax will immediately detect the discrepancy. The system cross-references VAT activity against income tax filings, so these inconsistencies stand out.

Another red flag is filing PPh 21 (employee income tax) without registering or contributing to BPJS. Since BPJS and tax records are now digitally linked, CoreTax can identify when payroll taxes are being filed, but the company shows no active employee insurance coverage.

Some companies issue e-Faktur invoices but declare no revenue. This mismatch often happens when PT PMAs outsource accounting and overlook coordination between invoicing and tax teams. CoreTax sees this as an integrity issue and may automatically classify your business as non-compliant.

Even more critical: a business that maintains an active NIB (business license) but never files VAT or income tax reports. CoreTax flags this as potential tax avoidance or "ghost company" behavior—particularly when other indicators (such as BPJS, business transactions, or OSS updates) show operational activity.

Lastly, if your PT PMA claims zero income but continues to pay salaries, rent, or vendors, the system can automatically generate an audit case.

Avoiding these red flags requires not just filing taxes—but ensuring your data is clean, aligned, and CoreTax-compliant.

The Most Frequent Mistakes PT PMAs Make

The CoreTax system leaves little room for error, especially for PT PMAs. Yet many foreign-owned companies still make basic mistakes—either from lack of awareness or by relying on unqualified third-party services. These common errors can lead to red flags in CoreTax, increased scrutiny, or even tax audits.

The most overlooked mistake is not submitting the monthly SPT Masa (periodic tax reports). Some PT PMAs assume they only need to file annually, but under CoreTax rules, monthly reports for VAT (PPN), employee taxes (PPh 21), and withholding taxes (PPh 23) are mandatory—even if no transactions occur.

Another frequent issue is underreporting or completely skipping PPh 21. If your company has staff but isn’t filing employee income tax or doesn’t enroll in BPJS, CoreTax quickly detects the discrepancy. This can lead to payroll tax audits and back payments with penalties.

Many PT PMAs also claim zero revenue for extended periods while maintaining active NIB, OSS updates, and even operational costs. Under CoreTax, this raises suspicion—especially if there are digital signs of business activity (e.g. e-Faktur invoices or banking transactions).

Some companies forget or ignore e-Bupot obligations (for PPh 23), especially when making payments to vendors or consultants. This leads to unmatched tax positions in the system and may result in penalties.

Lastly, a critical mistake is hiring third-party tax agents who don’t understand CoreTax integration. Old-school accountants may still rely on manual filings, unaware that the new system requires full synchronization between tax reports, BPJS, OSS, and NIB data.

Avoiding these pitfalls starts with choosing advisors who understand how to keep your PT PMA fully compliant in the CoreTax era.

How CoreTax Cross-Checks Your Business Activities

One of the most powerful features of CoreTax is its ability to cross-check data across government and financial systems. This integrated monitoring is why PT PMAs can no longer afford to operate “under the radar.”

First, CoreTax automatically matches your company’s NIB and OSS activity with reported tax filings. If your business updates its OSS profile (e.g., new location, expanded sector), CoreTax expects that your tax behavior—such as VAT (PPN) registration or PPh filings—will reflect this growth. If not, it gets flagged.

Second, CoreTax cross-references your BPJS employment records with monthly PPh 21 submissions. If your company registers employees in BPJS but doesn’t pay their income tax, that mismatch immediately triggers attention.

Third, it monitors imported goods and services. If your PT PMA brings in imports (declared at customs) but fails to report corresponding VAT payments, CoreTax treats it as suspicious.

Finally, CoreTax even tracks third-party platforms—especially for F&B and retail businesses. If your POS system or e-commerce gateway reports high turnover, but your monthly tax report says otherwise, the system flags it.

In short, CoreTax works like a digital auditor—constantly aligning your reported data with your real-world operations.

What Happens When You’re Flagged in CoreTax?

Being flagged in CoreTax isn’t just a warning—it can trigger a series of serious consequences for your PT PMA.

First, the tax office (DJP) will likely issue a Surat Permintaan Penjelasan atas Data dan/atau Keterangan (SP2DK)—a formal request for clarification regarding suspicious or inconsistent data. This means your PT PMA must explain the discrepancy within a limited time frame, usually supported by documentation.

If the explanation is unsatisfactory or ignored, DJP may initiate a tax audit (pemeriksaan pajak). During this process, they’ll review your entire tax history, financial records, OSS filings, and employee compliance. Many PT PMAs are caught here for unreported income, unpaid VAT, or PPh 21 mismatches with BPJS.

In some cases, CoreTax issues can lead to administrative consequences—such as a freeze on your NIB, OSS access, or even a block on business operations until the issue is resolved.

Worse, if DJP determines that the PT PMA acted intentionally or with gross negligence, it may result in blacklisting, significant penalties, or even legal action under Indonesian tax law.

This is why compliance with CoreTax isn’t just an administrative duty—it’s a vital part of protecting your business operations, investment licenses, and brand reputation in Indonesia.

✅ Tip: Treat every SP2DK seriously and respond with the help of a qualified tax consultant.

How to Stay Compliant: Monthly Checklist for CoreTax

To avoid issues with CoreTax, your PT PMA must follow a consistent monthly compliance routine. CoreTax actively monitors all tax submissions and cross-checks your company’s activities across systems—so skipping a step can lead to serious red flags.

Here’s a practical monthly checklist to help you stay on track:

• File SPT Masa for VAT (PPN), PPh 21, and PPh 23 without delay. Even if no transactions occur, a nil submission is still mandatory.
  
  
• Submit e-Faktur and e-Bupot through DJP’s platforms. Make sure your tax invoices are created and reported using the correct format and timing.
  
  
• Match BPJS Ketenagakerjaan and Kesehatan payments with your payroll records. CoreTax syncs with BPJS databases, and any mismatch could trigger a compliance alert.
  
  
• Ensure invoice numbers are registered properly in the e-Faktur system. Avoid duplicate, missing, or unregistered invoices that don’t align with reported revenues.
  
  
• Use a trusted tax consultant or in-house accounting team who understands how CoreTax integrates with OSS, NIB, and business licensing systems.
  
  

Many PT PMAs face trouble not due to fraud—but because they simply don’t understand how CoreTax tracks activity. Don’t wait for a warning letter—proactive compliance is the only safe strategy.

CoreTax is here to stay. Make it your friend, not your enemy.

Hiring the Right Consultant for CoreTax Compliance

Not all accountants are equipped to handle the unique challenges of CoreTax. Many general bookkeepers or freelance accountants may understand financial reports—but miss critical tax-specific red flags that can trigger audits or legal issues.

If you run a PT PMA, it's crucial to hire a consultant who specializes in CoreTax compliance. These professionals understand how the system connects with OSS, BPJS, e-Faktur, e-Bupot, and your NIB. A CoreTax expert can help you detect and prevent discrepancies before they become serious problems.

When choosing a consultant, ask:

• Do they have experience managing PT PMA tax filings under CoreTax?
• Can they handle e-Faktur and e-Bupot accurately and on time?
• Do they routinely cross-check payroll, BPJS, and tax submissions?
• Are they familiar with CoreTax dashboard notifications and compliance alerts?
  
  

Working with someone who understands the full CoreTax ecosystem is no longer optional—it’s a necessity for operating a legally compliant business in Indonesia.

Make CoreTax compliance a shared responsibility between your internal team and a trusted advisor.

Case Study: Bali Hospitality PT PMA Flagged for Zero VAT Reports 

In 2024, a PT PMA operating a boutique villa in Canggu issued digital receipts to guests using e-Faktur, as required. However, for over six months, the business failed to report any VAT revenue in its monthly SPT filings. Although the villa had steady bookings and staff on payroll, its tax reports declared "zero activity."

CoreTax flagged the inconsistency automatically. The system matched the e-Faktur invoice submissions with OSS activity and payroll records. Seeing that the company was actively operating but not reporting VAT, DJP sent an SP2DK (tax clarification letter).

The company faced a full audit, resulting in a back tax bill and fines exceeding IDR 300 million. Worse, their OSS account was temporarily frozen, affecting business continuity.

This case illustrates how CoreTax leaves no room for manual oversight or negligence. Simply “not knowing” is not an acceptable excuse. Every PT PMA must align invoicing, tax, and compliance reports to avoid such penalties.

CoreTax is the government’s way of saying: if you're in business, you're visible.

Conclusion: CoreTax Is Watching—Get Ahead of It

CoreTax is not a temporary system—it’s the future of Indonesia’s tax enforcement. As the DJP continues its digital transformation, CoreTax will grow more intelligent, integrating deeper with banking systems, OSS, and even e-commerce platforms. PT PMAs in Bali and across Indonesia are now more visible than ever.

Waiting until your company is flagged is no longer an option. A single discrepancy—like an unreported invoice, inactive BPJS account, or inconsistent SPT—can trigger audits, freeze business licenses, or even lead to blacklisting. And once you’re on the radar, recovery can be costly and stressful.

To protect your business, invest early in proper bookkeeping, hire tax consultants who understand CoreTax, and implement monthly compliance checklists. The cost of prevention is far lower than the price of correction.

Don’t wait for a warning letter or audit. Proactively request a CoreTax audit review today to catch small issues before they become legal problems.

In 2025 and beyond, smart compliance with CoreTax is not just smart business—it’s essential for survival.

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