You may already know that Coretax DJP has become a widely discussed topic since Indonesia’s tax administration was consolidated into a single integrated system. The Core Tax Administration System was designed to bring together various tax services that were previously handled through separate platforms.
Amid this transition, there’s one term that often causes confusion—especially for companies, finance officers, and tax consultants: Coretax impersonation. Many people assume it’s a highly technical IT term or even associate it with something negative.
In reality, Coretax impersonation serves a very practical purpose, as it helps users manage tax-related processes more efficiently.
Below, you’ll find a complete explanation of what Coretax impersonation is, how to use it, and the steps you can take to ensure it’s used securely.
Baca juga: Panduan Coretax: Semua yang Wajib Pajak Perlu Tahu
What Is Coretax Impersonation?
Simply put, Coretax impersonation is a feature that allows an authorized user to act on behalf of a corporate taxpayer or entity within the Coretax system, using a delegated account with specific permissions.
The concept is similar to how corporate tax matters are rarely handled directly by a company director. Instead, tasks are often carried out by a tax PIC, treasurer, finance staff, or a tax consultant—while still clearly recording who performed each action and in what capacity.
According to the Directorate General of Taxes (DJP), the impersonation feature is designed to support proper governance and internal control within digital tax administration. It allows DJP to ensure that every action in Coretax is performed by an officially authorized party, rather than through shared accounts or unauthorized identities.
All actions carried out through impersonation are also recorded in an audit trail, making it easier to monitor activities and trace issues in the event of errors, disputes, or suspected misuse. In short, this feature helps minimize fraud risk and strengthens accountability for corporate taxpayers in managing their tax obligations.
Common Examples of Coretax Impersonation in Practice
- Companies with routine tax obligations
Corporate tax tasks (SPT Masa, VAT, Income Tax, document administration) are handled by finance or tax teams on behalf of the company. - Tax consultants supporting corporate clients
Consultants assist with tax reporting and administration using role-based and properly recorded access. - Internal task segregation
Different roles are assigned for data entry, review, and approval to strengthen internal controls.
In these situations, the impersonation feature allows processes to run efficiently without sharing accounts or passwords, while keeping a clear record of who performed each action.
How to Use Coretax Impersonation
The exact flow may vary depending on the role or access granted in Coretax. However, the general process typically looks like this (based on DJP’s guidance for corporate taxpayer roles and impersonation):
1. Login to Coretax
Sign in using a registered account (such as a representative, PIC, or tax consultant account with proper authorization).
2. Select the corporate entity to represent
After logging in, choose the relevant profile or entity from the available list to indicate which company you will be acting on behalf of.
3. Enter impersonation mode
The system switches your working context from your personal or representative account to acting on behalf of the selected corporate taxpayer. All actions will be recorded under that entity.
- Perform tasks based on your role
This may include preparing Periodic Tax Returns, reviewing data, submitting filings within your authority, or managing other permitted administrative tasks. - Exit impersonation mode when finished
Once your tasks are complete, exit the entity context to avoid working under the wrong company—especially when managing multiple entities.
Coretax also applies role-based access controls for corporate taxpayers (for example, separating input and approval roles). Make sure your assigned role matches your responsibilities, is not excessive, and remains easy to audit.
Staying Secure When Using Coretax Impersonation
Now that you understand how Coretax impersonation is directly tied to the authority to act on behalf of an entity, it’s clear that control and security are critical aspects of its use.
Given its function, it’s not uncommon for taxpayers or representatives to feel hesitant about using Coretax impersonation, often due to concerns around access misuse, operational errors, or data security risks.
In reality, when used correctly and with proper access settings, this feature actually provides stronger control than older practices such as account sharing.
Below are 3 key points to keep in mind to ensure Coretax impersonation is used safely and in an orderly manner, especially for first-time users:
1. Apply the principle of least privilege
Assign roles strictly based on responsibilities. Users who only handle data entry don’t need submission or approval access. The narrower the access, the lower the risk of errors or misuse.
2. Use strong authentication and avoid account sharing
Avoid sharing Coretax account passwords within teams. Besides being risky, it weakens audit trails. Coretax emphasizes secure access through proper authentication mechanisms and, where required, certified credentials.
3. Maintain clear authorization administration
For companies, establish internal policies that clearly define who acts as PIC, reviewer, and approver, and when access should be granted or revoked. This is especially important during staff changes or consultant transitions.
Baca juga: Cara Lapor PPN di Coretax: Panduan Lengkap untuk Pengusaha Kena Pajak
Why Understanding Coretax Impersonation Matters
In practice, Coretax impersonation acts as a bridge that allows corporate tax obligations to be handled by authorized representatives in a structured, compliant, and low-risk manner, reducing administrative risks such as fraud.
As tax documents and processes become increasingly digital, the validity of every action depends more heavily on identity, authority, and audit trails. That’s why understanding how Coretax impersonation works should go hand in hand with understanding the broader tax authentication ecosystem.
This includes, for example, the use of electronic certificates or certified digital signatures for certain tax-related activities, tools that carry stronger legal standing when issued by officially licensed electronic certification authorities.
Ultimately, having a clear understanding of Coretax features and maintaining strong security practices are essential to managing corporate tax obligations safely and responsibly.
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