



The Indonesian government has officially issued Minister of Finance Regulation No. 81 of 2024 (PMK 81/2024), marking an important step toward the implementation of the Coretax system in 2025. This comprehensive regulation, consisting of 484 articles spanning 642 pages, signifies one of the largest overhauls in the national tax system.
PMK 81/2024 is classified as an “Omnibus” regulation because it modifies more than 40 existing tax provisions. These changes are aimed at aligning tax regulations with technological advancements and administrative efficiency, which will be supported by the Coretax system. The new system is expected to simplify the tax administration process and enhance taxpayer compliance through a more integrated and transparent digital approach.
The government emphasizes that preparing for Coretax is a priority, and this regulation will support the management of data and tax processes in a more advanced manner. With the planned implementation in 2025, various stakeholders, including businesses and individual taxpayers, must adapt to the policies set forth in this regulation.


