How to File UMKM Corporate Annual Tax via Coretax 2026

The Directorate General of Taxes (DGT) has shifted the filing of the corporate annual income tax return for UMKM to the Coretax platform. Beginning January 2026, corporate taxpayers with annual turnover up to IDR 4.8 billion must submit the return via Coretax instead of DJP Online.

The migration changes the filing procedure, form layout, and requires a Coretax account together with a DJP authorization code or electronic certificate. Taxpayers must prepare supporting financial statements—including profit‑and‑loss, balance sheet, and monthly gross turnover per branch—before creating a draft return in Coretax.

Coretax aims to provide a more integrated reporting process, but taxpayers must adapt to the new steps and watch for system updates. The filing deadline remains the end of April 2026, and timely submission avoids penalties.