Tax Compliance in the Coretax Era: How Companies Stay Secure and Stable with XPND

The period from 2024 to 2026 marks the most fundamental transformation in the Indonesian tax system since the self assessment framework was introduced. Through the implementation of the Core Tax Administration System as regulated under PMK 81 of 2024, the government no longer relies on voluntary compliance alone. The system has been designed to establish data driven compliance, transparency, and automation across the entire tax ecosystem.

Under this new framework, every transaction, tax withholding, invoice, population data, and financial activity is connected in real time to the Taxpayer Account Management system, which functions as the official tax ledger for each taxpayer. 

At the same time, PMK 111 of 2025 formally establishes the Request for Explanation of Data or Information, known as SP2DK, as a risk based supervisory instrument with full legal authority.

As a result, tax compliance is no longer limited to the preparation and submission of tax returns. It has become part of an active monitoring system that integrates population data, banking information, customs records, and third party data. In this environment, small errors, unsynchronized data, or delayed tax payments can immediately appear as risk anomalies that lead to clarification requests or tax audits.

For corporate management, this change transforms taxation from an administrative task into a real business risk. Technical mistakes, minor delays, or inaccurate data can affect cash flow, reputation, and business continuity. 

XPND supports companies in adapting to this new environment in a structured and controlled manner.

XPND as a Strategic Tax Compliance Partner in the Coretax Era

XPND understands that modern tax compliance is no longer about calculating tax correctly alone. The real challenge is adapting to a new system built on data integration, transparency, and risk based monitoring.

Coretax introduces the Taxpayer Account Management feature, which serves as a comprehensive tax ledger for each company. All payments, tax credits, outstanding balances, and inter branch transactions are recorded in a single dashboard. 

During the transition period where the Dual System allows SIDJP and Coretax to operate in parallel, the risk of data inconsistencies increases significantly because historical data must be migrated and cleansed before it becomes fully stable.

XPND acts as a navigator and controller within this system. We do more than prepare reports. We ensure that all data recorded in our clients Coretax accounts is synchronized, accurate, and aligned with the standards used by the Directorate General of Taxes in its Compliance Risk Management framework.

Through a Business Process Outsourcing model focused on tax compliance, XPND takes over the operational and supervisory functions of compliance so that management can focus on business growth without being exposed to unnecessary fiscal risk.

Key Challenges in Modern Corporate Tax Compliance

Based on regulations and field observations during the Coretax transition period, there are five primary sources of risk in corporate tax compliance.

System migration and data integrity

One of the greatest risks in the Coretax era is the migration from the legacy SIDJP system to the new Coretax tax ledger. PMK 81 of 2024 establishes Coretax as the single reference for all tax rights and obligations. However, in practice, companies must maintain consistency between two systems during the Dual System period.

Academic research and compliance studies show that data inconsistencies increase compliance costs and create legal uncertainty in the event of disputes. Even small differences in balances or missing withholding records can be detected as anomalies by the tax authority risk engine.

XPND applies a precision migration protocol to align client data between SIDJP and Taxpayer Account Management. Every transaction, withholding document, and payment record is reconciled so that the Coretax ledger reflects the true condition of your business.

Risk based SP2DK supervision

With the enactment of PMK 111 of 2025, SP2DK is no longer informal. It is now an official component of risk based supervision. The Directorate General of Taxes uses third party data, pre-populated records, and Coretax risk profiles to determine which taxpayers require clarification.

In this environment, reactive tax compliance becomes dangerous. Waiting for an SP2DK means the company is already on the risk radar.

XPND builds a protective layer through internal risk engine simulations. Every client report is tested against risk parameters that align with the Compliance Risk Management framework. Potential data gaps, anomalies, or irregular transactions are identified and corrected before submission.

This approach allows companies to perform voluntary corrections with lower penalties before entering the formal audit regime, which carries significantly higher interest and penalty exposure.

Cash flow pressure on the 15 of each month

PMK 81 of 2024 standardizes most tax payment deadlines on the fifteenth day of the following month. This changes the financial rhythm of many companies, as cash outflows that were previously spread across the month are now concentrated in mid month.

Coretax provides the Deposit Tax feature, which allows companies to make incremental deposits and apply them to tax liabilities through automated debits on the due date. This reduces late payment risk and offers greater liquidity flexibility.

XPND uses Deposit Tax as a strategic tool in client tax compliance management. We design phased deposit structures that preserve cash availability while ensuring all tax obligations are settled on time.

Validity of NIK and NPWP data

The full integration of the National Identification Number as the Taxpayer Identification Number since July 2024 makes data accuracy a fundamental element of tax compliance. Coretax uses NIK as the primary key for all transactions and services.

Data errors, name discrepancies, or unlinked NIK records can cause invoice failures, higher withholding tax rates, or service rejections.

XPND performs master data audits and cleansing at the beginning of every engagement. All NIK, NPWP, and NITKU (Nomor Identitas Tempat Kegiatan Usaha) records are validated so they are fully compatible with the Coretax pre populated system. This ensures that corporate tax operations proceed without unnecessary technical barriers. 

Administrative burden of pre-populated data

Coretax relies on pre populated data from vendors, Customs, and third parties to generate draft tax returns. While this reduces manual data entry, the responsibility for verifying the accuracy of the data remains with the taxpayer.

For companies with high transaction volumes, manually checking every withholding document and invoice creates a significant operational burden.

XPND takes over this function through automated inbound verification. Data that appears in the system is filtered, validated, and clarified with counterparties when necessary. The result is a clean and reliable tax return that is ready for submission with minimal risk of correction.

Why B2B companies work with XPND?

Companies operating in Indonesia now face a tax compliance environment that is more transparent, more integrated, and more tightly supervised. With the introduction of global minimum tax rules, digital asset taxation, and data driven enforcement, fiscal risk has become part of strategic management.

XPND positions itself as a strategic partner that understands this system end to end. We do not simply process tax obligations. We protect your business from regulatory uncertainty, system risk, and liquidity pressure.

A more strategic approach to tax compliance

The Coretax era has fundamentally changed how governments and companies interact in taxation. Tax compliance is now a continuous system, not a monthly administrative task.

With XPND as your strategic partner, your company can operate with confidence in an environment of full transparency and data driven supervision.

Request a Coretax risk review to understand how your tax data and compliance position are currently seen by the system.