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How to Fill Receivables List in Annual Tax Return via Coretax: Complete Guide

Probosuko Adji Irfansah

A new era of Indonesian taxation has arrived with the implementation of the Coretax Administration System (CTAS). For Individual Taxpayers, including MSME owners, this change demands extra diligence in Annual Tax Return reporting, especially in the assets and receivables sections.

Reporting receivables (money lent to other parties or unpaid business bills) is an obligation often overlooked. Yet, receivables are part of assets that reflect your economic capacity.

Here is a practical guide on how to fill out the receivables list in the Annual Tax Return Attachment through the Coretax system.

Accessing the Receivables Attachment in Coretax

Unlike the old e-Filing system, Coretax integrates data more seamlessly. To report receivables, follow these steps:

  1. Login to your Coretax account.
  2. Enter the Annual Tax Return menu.
  3. Navigate to Attachment 1 (L-1).
  4. Find Section A. Assets At Year End.
  5. Select Table 2. Receivables.

In this section, you will see a list of receivables that may already be pre-populated or still empty.

Steps to Fill Receivables Details

Click the + Add button to enter new receivables data. A pop-up will appear asking you to fill in 9 data columns.

Here are the details of the mandatory columns (usually marked with a red asterisk):

1. Receivables Code

The Coretax system usually fills this automatically or provides options based on the “Description” you select.

2. Description (Type of Receivables)

Choose the type of receivables that matches actual conditions:

  • Trade Receivables: Bills to customers related to business/trading.
  • Affiliated Receivables: Loans to parties with special relationships (family/group companies).
  • Other Receivables: Personal loans to friends or other parties outside business.

3. Recipient Party Location

Choose whether the borrower/receivables recipient is located in:

  • Domestic
  • Abroad

4. Recipient Party ID (NIK/NPWP)

Enter the recipient’s identity:

  • NPWP (if a business entity or NPWP-holding individual).
  • NIK (if an Indonesian citizen individual).
  • Tax ID (if a foreign party).

Tip: Ensure the identity number is valid so data is verified by the system (matching).

5. Recipient Party Name

This usually fills automatically if the NPWP/NIK is valid and registered in the DGT database.

6. Loan Value

Enter the principal loan/receivables amount when the transaction occurred.

Exchange Rate Note: If receivables are in foreign currency (forex), convert to Rupiah using the exchange rate applicable at the time the receivables were given.

7. Year of Loan

Fill in the year when the receivables arose (e.g., 2024).

8. Remaining Receivables

Enter the remaining receivables balance as of December 31 of the reported tax year.

Exchange Rate Note: For forex receivables balance, use the exchange rate at year-end (December 31).

9. Description

This column is optional, but mandatory if the receivables are assets disclosed in the Voluntary Disclosure Program (PPS - Program Pengungkapan Sukarela).

Why Must MSMEs Report Receivables?

For MSMEs, trade receivables are significant assets. Reporting them correctly has benefits:

  1. Cash Flow Alignment: Explains the source of funds if in the future the receivables are collected and you purchase new assets (house/car).
  2. Credibility: Consistent financial reports between business bookkeeping and Tax SPT increase your compliance profile (lower examination risk).

How Can Arunika Consulting Help?

The transition to Coretax can be confusing, especially for busy business owners.

Tax Compliance Services

We help you:

  • Review draft Individual & Corporate Annual Tax Returns.
  • Reconcile assets and receivables data according to Coretax standards.
  • Assist with Coretax filling to avoid errors.

👉 See Our Tax Services

Neat Bookkeeping Services

Valid SPT data starts with neat bookkeeping. We organize your business receivables recording so the numbers in SPT “match” field conditions.

👉 MSME Accounting Solutions

Don’t let administrative errors hinder your business. Contact us today for consultation on your Annual Tax Return preparation.

Disclaimer: This article is compiled based on public information about Coretax as of January 2026. System interface displays may change at any time.