Coretax, NPPN & SPT Tahunan

Indonesian Freelancer Tax Guide

Office work plus freelance? Here's how to report taxes in Coretax — a complete guide for developers and freelancers in Indonesia.

Why is This Guide Important?

More and more Indonesians are not only working in one place but also have additional jobs as freelancers. During the day, they work in the office, and at night or on weekends, they work on freelance projects. But when tax season comes, many are confused — where to start, how to report it, and how to calculate the tax.

Panduan ini ditujukan khusus untuk developer, IT consultant, and other freelancers who have a main job (civil servant, private employee) as well as freelance income. We will discuss the Indonesian tax system, the latest Coretax platform, the NPPN method, and the steps for filing the annual tax return.

What is Tax?

Tax is a mandatory contribution to the state owed by individuals or entities, coercive in nature based on law, without direct compensation, and used for state purposes for the greatest possible prosperity of the people.

Secara sederhana, pajak itu seperti a shared contribution so that the country can function and provide facilities for everyone — infrastructure, education, health, and other public services.

Personal Income Tax (PPh)

PPh is a tax imposed on the income received by an individual, whether from office work, business, or freelance work. If you have two sources of income (permanent job + freelance), both must be reported in the annual tax return.

Coretax DJP System

Since January 2025, the Directorate General of Taxes (DJP) launched Coretax (Core Tax Administration System) as a replacement for DJP Online. All tax administration — registration, reporting, payment — is now done on a single integrated platform.

What's Changed

• EFIN abolished — authentication using NIK as NPWP
• Verification via email or WhatsApp (OTP)
• e-Bupot, e-Invoice, and Tax Return integrated into one system
• Integrated with government databases (Samsat, BPN)

What Needs to Be Done

• Activate Coretax account via "Forgot Password" on the new portal
• Tax return for the year 2025+ mandatory via Coretax
• Access at coretaxdjp.pajak.go.id
• Log in with 16-digit NIK/NPWP + password

Progressive Income Tax Rate (HPP Law)

Based on the Tax Regulation Harmonization Law (HPP) No. 7/2021, personal income tax rates are progressive — the higher the income, the higher the rate:

Taxable Income (PKP) per year	Rate
Up to Rp 60 million	5%
Rp 60 million - Rp 250 million	15%
Rp 250 million - Rp 500 million	25%
Rp 500 million - Rp 5 billion	30%
Above Rp 5 billion	35%

PTKP (Non-Taxable Income) 2025-2026

PTKP is the minimum income that is not subject to tax. The amount depends on marital status and number of dependents:

Code	Description	PTKP / Year
TK/0	Unmarried, without dependents	Rp 54,000,000
TK/1	Not married, 1 dependent	Rp 58,500,000
M/0	Married, no dependents	Rp 58,500,000
M/1	Married, 1 dependent	Rp 63,000,000
M/2	Married, 2 dependents	Rp 67,500,000
M/3	Married, 3 dependents	Rp 72,000,000

NPPN (Norma Penghitungan Penghasilan Neto)

NPPN is a "deemed profit" calculation method that allows taxpayers to calculate net income as fixed percentage of gross income, without the need for complete bookkeeping. This is very beneficial for freelancers!

Requirements for Using NPPN

• Individual taxpayer with a business or freelance work
• Omset (peredaran bruto) tahunan less than Rp 4.8 billion
• Mengajukan pemberitahuan ke DJP no later than March 31 current tax year
• Applicable to: doctors, notaries, consultants, developers, influencers, actors, and others

Benefits of NPPN for Developers

Untuk KLU 62010 (Aktivitas Pemrograman Komputer) dan konsultan IT, norma NPPN adalah 50%. This means that only 50% of the gross income is considered as net income (taxable).

Example Calculation:

Gross freelance income: Rp 120,000,000/year
Standard NPPN (50%): Rp 120 million × 50% = Rp 60,000,000 (net income)
Without NPPN (bookkeeping), the entire Rp 120 million can be taxed minus the expenses that can be proven.

Steps for Submitting NPPN in Coretax

Open the Taxpayer Services menu → Administrative Services → Create Administrative Service Request

Select code AS.04 (Notification of NPPN Usage), sub-category AS.04-01, then click Continue

Select the case flow, wait for the form to appear completely

Enter the tax year and gross turnover (total gross income from freelance work)

Select the letter creation location, check the document, click Save

Scroll down, create a report PDF, select the letter classification 'Normal', click Save

Digitally sign the document (enter passphrase code), click Save

Click Send — wait for the process to complete until a success message appears

Important: NPPN notifications must be submitted annually. For the tax year 2025, the deadline is extended to December 31, 2025, due to the Coretax transition. For the tax year 2026, the deadline returns to March 31, 2026.

How to Report Annual Tax Return (Form 1770)

If you have income from a permanent job and freelance, you must use Form 1770 (not 1770S or 1770SS). Here are the steps in Coretax:

Preparation

• Withholding Slip 1721-A2 (untuk ASN/PNS) atau 1721-A1 (untuk karyawan swasta) dari pemberi kerja utama
• Total gross freelance income for the year
• Ensure the NPPN notification has been submitted for the tax year
• Coretax account that is already active

Steps for Filing Tax Returns in Coretax

Open SPT menu → Create Concept → select Individual → Annual SPT → previous year's period → Normal SPT

Edit the concept that has been created, perform SPT Posting to retrieve all withholding tax data

Select source of income: check Employment and Freelance Work

Fill in the Main Menu: activate 1A (main job), 1B1 (freelance work), select NPPN method

Fill in the PTKP according to marital status and number of dependents

Activate withheld/deducted PPh to call all tax deductions

Fill in Appendix L1: asset data, liabilities, and other records as detailed as possible

Check Appendix E: ensure all withholding slips are included

Fill in Appendix 3B: gross monthly income from freelance work, select type of business (e.g., Consultant)

Fill in Appendix L3A4: enter the NPPN norm amount according to the job (e.g., 50% for IT consultant)

Check the Main menu — ensure the net income has been entered. Save the draft or proceed to pay and report

Reporting Results

After everything is filled in, the system will automatically calculate and display one of the statuses:

Underpayment — you must pay the tax difference before the reporting deadline using the Billing Code
Nil — the tax is just right, there is neither a shortage nor an excess
Overpayment — you can request a refund (restitution)

Example of Tax Calculation

A developer in Jakarta who is a civil servant and also a freelance IT consultant:

Office income (gross/year)

Rp 96,000,000

Freelance income (gross/year)

Rp 120,000,000

Net freelance via NPPN (50%)

Rp 120.000.000 × 50% = Rp 60.000.000

Total net income

Rp 96.000.000 + Rp 60.000.000 = Rp 156.000.000

PTKP (TK/0 — unmarried, without dependents)

- Rp 54,000,000

Taxable Income (PKP)

Rp 102,000,000

Tax Payable

Rp 60 million × 5% = Rp 3,000,000

Rp 42 million × 15% = Rp 6,300,000

Total: Rp 9,300,000

Tax credit (PPh 21 deducted by employer)

- Rp 3.150.000 (estimasi)

Underpayment (must be paid by oneself)

Rp 6,150,000

Important Deadlines

Obligation	Deadline
Notification of current year's NPPN	March 31
Annual Tax Return for Individuals	March 31
Annual Tax Return for Corporations	April 30
Late fee (individual)	Rp 100,000
Late fee (corporate)	Rp 1,000,000

Latest Changes 2025/2026

Coretax (2025)

• Full migration from DJP Online to Coretax
• EFIN discontinued, authentication based on NIK
• e-Bupot, e-Invoice, Tax Return in one system

PER-11/PJ/2025

• New reporting rules for periodic tax returns
• Expansion of withholding obligations for freelancers
• Freelancers who pay for the services of other freelancers may be required to withhold PPh 23

Digital Transaction Monitoring

• DJP memperketat pengawasan transaksi digital/online
• Freelancers with international clients must report worldwide income
• The mechanism of P3B (tax treaty) and SKD can avoid double taxation

Fixed Rate

• Progressive income tax rate (5%-35%) remains unchanged
• PTKP remains the same for 2025-2026
• Standard NPPN for IT/developer remains 50%

Tips for Freelance Developers

1. Submit NPPN at the beginning of each year

Don't forget to submit the NPPN notification before March 31. Without NPPN, you must use a complete bookkeeping system, which is much more complicated.

2. Record all freelance income

Keep the withholding evidence from each client. If the client does not provide withholding evidence, record the gross income per month yourself.

3. Gunakan KLU yang tepat

For programmers/developers, use KLU 62010 (Computer Programming Activities) with a norm of 50%. For IT consultants, ensure the business type is appropriate.