Regulation Watch · Tax Compliance · Indonesia
Coretax Administration Rules Updated Again
PMK 1/2026 is the fourth amendment to the rules supporting Indonesia's Coretax administration system.
- Published
- 22 January 2026
- Effective
- 22 January 2026
Who is affected
Indonesian taxpayers, companies, finance teams, tax advisers, and authorised tax representatives using Coretax.
Practical impact
The amendment changes the consolidated administrative framework under PMK 81/2024. Companies should ensure that current filing, payment, invoicing, registration, and representation procedures are based on the latest rules and system behaviour.
PMK 1/2026 amends PMK 81/2024 and also changes provisions connected to PMK 53/2025 and PMK 54/2025. It should therefore be read as part of the consolidated Coretax framework, not as a standalone operating manual.
Hepta recommends maintaining one controlled Coretax procedure internally and updating it when the legal rules or system workflow changes. This avoids conflicting instructions across teams.
Required action
- Review internal tax procedures against the latest consolidated Coretax rules.
- Confirm that taxpayer profiles, access rights, representative details, and supporting records are current.
- Document recurring system issues and retain evidence of timely compliance attempts.