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Billing code for monthly final tax

Gimana cara bikin kode billing PPh final UMKM di Coretax?

The situation

In Coretax you create a billing code under the payment menu, choose the final income tax code for MSME turnover, and pay by the 15th of the next month.

The law

  • PMK 81/2024 on tax provisions for implementing the Core Tax Administration System (Coretax): In force 1 January 2025; Coretax registration, returns, payment due dates aligned to the 15th of the following month, prepopulated returns and deposit balance
  • PP 55/2022 on income tax adjustments, as amended by PP 20/2026 (in force 22 April 2026): 0.5 percent final tax on gross turnover up to IDR 4.8 billion a year for individuals, single founder PT Perorangan and cooperatives; individuals pay nothing on the first IDR 500 million

What it means for you

PMK 81/2024 aligned most payment dates to the 15th. After payment, the state receipt number (NTPN) records it and the payment shows in your annual return. Example: July turnover tax IDR 375,000 paid by 15 August.

What to do

  1. Log in to Coretax.
  2. Open Pembayaran and create a billing code.
  3. Choose the MSME final tax code and period.
  4. Pay and keep the NTPN.

Wrong period on the billing code causes mismatches later.

We can do this for youMSME final tax at 0.5 percent: eligibility after PP 20/2026, monthly payment and switching to normal rates: IDR 500.000

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