Filing Your Annual Tax Report: A Guide to Attachment 2 in Coretax DJP Indonesia
Every March, thousands of companies and freelancers across Indonesia face the same challenge—submitting their annual tax report through Coretax DJP Online . One of the most commonly misunderstood parts of this process is Attachment 2, which details cost deductions, employee expenses, and non-deductible items . Many PT PMA owners and accountants in Bali discover late that small input errors or missing reconciliation notes can trigger warnings or even audit reviews .
According to the Directorate General of Taxes, Attachment 2 is designed to ensure the accuracy of corporate deductions and payroll expenses reported under PPh 21 and PPh 25 . Each line must match supporting documents and tie back to the trial balance in your accounting software. The Ministry of Finance has stressed that correct filing helps streamline refund eligibility and reduces audit risk, aligning with Indonesia’s ongoing transition to data-driven tax monitoring .
A Bali-based hospitality PT PMA recently improved its filing workflow after a prior submission was flagged for inconsistent expense claims. By reviewing the Fiscal Policy Agency guidelines and automating journal mapping, the firm cut reporting time by 40 percent and passed compliance checks smoothly . Understanding how to complete Attachment 2 correctly isn’t just paperwork—it’s a vital part of maintaining financial credibility and avoiding costly re-submissions .
Table of Contents
- Understanding Attachment 2 Coretax for Annual Tax Report
- Why PT PMA Compliance Matters in Indonesia’s Tax System
- Step-by-Step Guide to Filling Out Attachment 2 Coretax
- Common Mistakes in Annual Tax Report Indonesia
- Reconciling Payroll and Expense Data for Attachment 2
- Digital Tools to Simplify PT PMA Compliance Workflow
- Real Story – Bali Hospitality PT PMA’s Compliance Success
- Key Tips to Avoid Audit Flags in Coretax Attachment 2
- FAQs About Attachment 2 Coretax and Annual Tax Report
Understanding Attachment 2 Coretax for Annual Tax Report
Every March, companies across Indonesia log into Coretax DJP Online to file their annual tax report Indonesia. One form that confuses many users is Attachment 2 Coretax, a sheet that lists all company expenses, deductions, and employee-related costs.
This section of the report connects your accounting data with the tax authority’s digital system. It ensures the numbers in your trial balance match the declared deductions under PPh 21 and PPh 25. For PT PMA owners, accuracy here shows strong compliance and credibility.
Think of Attachment 2 as a bridge between what your company spends and what you can legally deduct. Filling it carefully not only helps avoid audits but also builds trust with the Directorate General of Taxes.
Running a PT PMA in Bali or Jakarta means following Indonesia’s strict but fair tax system. Compliance is not just about paying taxes—it’s about reporting them transparently through platforms like Coretax.
When a PT PMA submits an accurate annual tax report Indonesia, it proves that the company operates responsibly under local laws. Consistent compliance helps when applying for business expansions, refunds, or investment incentives from the government.
Indonesia’s Ministry of Finance uses data from Attachment 2 Coretax to analyze patterns and verify payroll declarations. Small mistakes—like misreporting employee benefits—can trigger audits. Maintaining PT PMA compliance is ultimately an investment in your company’s reputation and stability.
Filling Attachment 2 Coretax isn’t as complicated as it looks once you break it down into steps.
🔹 First, gather your trial balance and general ledger data. Each expense—like salary, rent, or utilities—must match a tax category.
🔹 Second, input deductible expenses under sections allowed by the Directorate General of Taxes (for example, staff salaries or business rent).
🔹 Third, list non-deductible expenses such as personal costs or penalties separately.
Finally, double-check totals before submitting the annual tax report Indonesia. A single wrong entry may cause Coretax to reject your form.
If your PT PMA uses accounting software, sync it directly with Coretax to reduce human error. Automation ensures smoother PT PMA compliance during tax season.
Even experienced accountants make mistakes in Attachment 2 Coretax. Some forget to reconcile amounts with payroll data, while others classify expenses incorrectly.
The most common errors include:
✅ Mixing business and personal costs.
✅ Leaving blank descriptions for expense accounts.
✅ Uploading totals that don’t match the balance sheet.
When these inconsistencies appear, Coretax automatically raises a warning. Repeated mistakes can lead to audit calls from the Directorate General of Taxes.
To stay safe, always check your annual tax report Indonesia early—don’t rush it at the deadline. Filing calmly and accurately is the simplest path to full PT PMA compliance.
Reconciliation means making sure your payroll and expense data align perfectly with your accounting records.
For Attachment 2 Coretax, this step is critical because salaries, benefits, and tax deductions all fall under PPh 21. If payroll reports don’t match what’s declared, Coretax flags the issue instantly.
Use a simple checklist:
🔹 Compare monthly payroll with bank transfers.
🔹 Verify employee tax deductions in e-Billing.
🔹 Ensure that staff reimbursements are correctly coded.
This process helps prevent “ghost expenses” that can distort your annual tax report in Indonesia. With accurate data, your PT PMA compliance remains strong and transparent to both auditors and investors.
Technology makes Attachment 2 Coretax far easier to manage. Many PT PMA companies now use cloud accounting systems that link directly to Coretax DJP Online.
These tools automatically sort deductible and non-deductible expenses. Some even generate ready-to-upload files formatted for annual tax report Indonesia submissions.
Other features—like audit trails, transaction tagging, and staff payroll integration—help ensure flawless PT PMA compliance throughout the year.
By digitizing your workflow, you save time, reduce stress, and minimize risk. The result? Faster filing, cleaner data, and a smoother relationship with the Ministry of Finance.
Meet Daniel Müller, a 41-year-old entrepreneur from Switzerland. He manages a small resort PT PMA in Canggu, Bali.
Problem is During his first annual tax report Indonesia, his Attachment 2 Coretax was rejected due to mismatched payroll figures. Frustrated and confused, Daniel feared an audit. He reviewed guidelines from the Fiscal Policy Agency, hired a local accountant, and linked his QuickBooks system to Coretax. The automation mapped each expense line to the correct tax code. By double-checking employee deductions and keeping clear expense notes, he cut reporting time by 40 %. When the Directorate General of Taxes reviewed his new submission, it passed without a single warning. His PT PMA gained better bank credibility and investor trust. Now Daniel shares his workflow with other foreign business owners in Bali. Compliance isn’t just about forms—it’s about discipline, learning, and data accuracy. With the right system, Attachment 2 Coretax becomes a tool for growth instead of stress.
Audits can sound scary, but most are avoidable with good habits.
Here are practical ways to protect your company:
🔹 Always use consistent account names between Coretax and your accounting software.
🔹 Save receipts and digital copies for every major transaction.
🔹 Submit your annual tax report Indonesia at least a few days early.
Make reconciliation a monthly habit rather than a once-a-year scramble. A clean, organized filing record demonstrates strong PT PMA compliance.
Remember, Coretax is not your enemy—it’s a smart system built to make tax reporting fairer and faster for everyone.
It summarizes deductible and non-deductible expenses for corporate tax reporting in Indonesia.
Yes, it’s a mandatory part of the annual tax report in Indonesia for all businesses.
Cross-check with your trial balance and payroll records before uploading to Coretax.
Yes, Coretax allows revisions if errors are found before the deadline.
It shows respect for Indonesian laws and protects your investment from penalties or legal issues.
Need help filing Attachment 2 Coretax? Chat with our Bali tax experts now on WhatsApp!
