Tutorial Coretax Resmi : Panduan SPT Tahunan Wajib Pajak Orang Pribadi - Karyawan

Overview of Personal Income Tax Annual Return (SPT Tahunan PPh Orang Pribadi) Filing
📌 This guide explains the process for filing the Annual Personal Income Tax Return (SPT PPh Orang Pribadi) using the Cortex system.
👩‍💼 The video specifically targets individual taxpayers who are employees with a single employer.
⚙️ The system is available in two languages: Indonesian and English; this tutorial focuses on the Indonesian language menu.
📝 The filing process involves three main stages: preparing supporting documents, logging in and creating a draft SPT, and finally filling out and submitting the SPT.

Stage 1: Preparing Supporting Documents
📂 Taxpayers must prepare necessary documents, including the PPh withholding/collection proof (e.g., A1/BPA1 form) from their employer.
💰 Required documents also include a list of assets (harta), liabilities (utang), and details of family members and dependents.

Stage 2: Logging In and Creating the SPT Draft
💻 Access the Cortex application via www.cortexbjp.pajak.go.id using the 16-digit NPWP or NIK and password.
📄 Download the withholding proof document (A1/BPA1) from the taxpayer portal under "My Portal" then "My Documents," refreshing the file list if necessary.
📑 To create the draft, select the SPT Notification Module, choose PPh Orang Pribadi, select Annual SPT, and specify the corresponding tax year.
🔄 The system defaults to a "Normal" SPT model if it's the first submission; a "Correction" (Pembetulan) model appears if a normal SPT was previously submitted.

Stage 3: Filling Out and Submitting the SPT
✍️ Filling begins on the main form (halaman induk), which determines which appendices will appear, followed by filling in the SPT appendices.
📊 For employees with one employer, select "Pekerjaan" (Employment) as the income source and choose the "Pencatatan" (Recording) bookkeeping method.
💾 Appendix L1 automatically appears, containing sections for Assets (A), Liabilities (B), Dependents (C), Net Income from Employment (D), and Proof of Withholding Tax Credits (E).
🔄 Asset and liability data automatically populates from the previous year's SPT, requiring taxpayers to update/modify existing entries or add new ones for the current tax year.

Completing and Submitting the SPT
✅ After completing the main form and appendices (ensuring at least one asset is listed), return to the main form to verify all data is correct before submission.
📜 In the statement section (Bagian K), check the declaration box, then click "Bayar dan Lapor" (Pay and Report).
🔒 Final submission requires signing the document by selecting the DJP authorization code, entering the pre-set password (paspres), saving, and confirming the signature.
✅ Upon successful submission, the SPT status changes to "Dilaporkan" (Reported), and taxpayers can download the receipt of reporting (bukti penerimaan surat) or the PDF version of the SPT.

Key Points & Insights
➡️ The tutorial is tailored for employees with one employer filing their Annual PPh SPT using the Cortex platform.
➡️ Taxpayers must ensure all assets and liabilities are updated correctly in Appendix L1, Sections A and B, as mandatory completion of at least one asset record is required for submission.
➡️ For the bookkeeping method, taxpayers who are single-employer employees should select "Pencatatan" (Recording) in the main form section.
➡️ Final submission involves digital signature using a DJP authorization code and a pre-set password to confirm the filing status as "Reported."

📸 Video summarized with SummaryTube.com on Jan 28, 2026, 04:31 UTC