On 17 September 2026, the DJP published a detailed explanation of how a dependent child’s income triggers underpayment in parents’ Annual Tax Returns (SPT) through the Dependent Income (Dampak Usaha Kependudukan – DUK) mechanism. Under Article 8 of the Income Tax Law, a child’s income exceeding the non-taxable threshold (PTKP) must be combined with the parent’s income if the child is not registered as a separate taxpayer. The Coretax system now auto-populates this data from population registry linkages.
Key Takeaways
- Automatic Data Matching: Coretax cross-references the child’s NPWP and income reports (e.g., from employers or platforms) with the parent’s family card (KK) data to calculate combined taxable income.
- Separate NPWP Recommended: Children with independent income should obtain their own NPWP to avoid unfavorable progressive tax rates on combined parental income.
- Correction Window Open: Taxpayers who filed before this integration can submit a correction return (SPT Pembetulan) without penalty until 31 December 2026.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement