TAX WORKPAPERS · CORETAX VAT RECONCILIATION (DRAFT-ONLY)
A three-way matching workpaper template for VAT-Registered Entrepreneurs (PKP) to cross-check sales invoices against Coretax draft e-Faktur (before the 20th under PER-11/PJ/2025), creditable Input Tax Invoices, and bank statements before filing the Monthly VAT Return at month-end (PMK No. 81 of 2024). Includes a free static CSV file and clearly labeled synthetic sample data.
SECTION 01 · WORKPAPER RECONCILIATION STRUCTURE
A robust reconciliation workpaper is straightforward yet exhaustive, enabling a human operator to catch invoice serial discrepancies, tax ID typos, payment lags, or vendor upload delays:
Transaction Classification
Separates transactions into three primary groups: Output Tax Invoices (sales of taxable goods/services), Input Tax Invoices (purchases of materials/vendor services), and Non-VAT Bank Transactions (genuine operational expenses without VAT or from non-PKP vendors).
Transaction Identity
Commercial invoice issuance date or date when the tax invoice is created. Used to monitor the Coretax e-Faktur upload deadline on the 20th of the following month (PER-11/PJ/2025).
Transaction Identity
Official 16-digit Tax Invoice Serial Number (NSFP) in Coretax DJP or bank transfer reference number for bank statement entries.
Transaction Identity
Legal name of the customer (buyer of taxable goods/services) or supplier/vendor issuing the Input Tax Invoice per official tax records.
DJP Legal Validation
16-digit Corporate NPWP (prefixed with 0) or 16-digit national ID (NIK) for resident individuals (PMK 112/2022 & 136/2023). Mismatched numbers prevent Coretax invoice approval.
DJP Legal Validation
22-digit Business Activity Location Identity Number identifying headquarters or branch locations on Coretax e-Faktur.
Transaction Substance
Description of taxable goods or services supplied to verify transaction codes and tax crediting eligibility.
Tax Valuation
Selling price, reimbursement, or deemed other value serving as the tax base under the VAT Law and PMK No. 131 of 2024.
Tax Valuation
VAT payable calculated as tax base multiplied by applicable rate (general 12% rate or PMK 131/2024 11/12 deemed base, effective 11%).
Tax Compliance Verification
Input Tax Invoice classification: "Creditable" (directly related to business activities) or "Non-Creditable" (Article 9(8) of VAT Law).
Cash Flow Reconciliation
Bank transaction date and debit/credit amounts on operating bank statements to verify cash realization against invoices.
Recorded Self-Check Outcome
Three-way reconciliation result by human operator: "Matched" (invoice, tax, cash agree), "Timing Difference" (open AR/unpaid milestone), or "Action Required" (amount difference/missing invoice).
SECTION 02 · CLEARLY LABELED SYNTHETIC SAMPLE DATA
All figures, company names, and tax numbers below are SYNTHETIC SAMPLE DATA / FICTITIOUS EXAMPLES illustrating the human operator review flow before compiling draft Monthly VAT Returns in Coretax:
SYNTHETIC DATA DISCLAIMER
The example below uses synthetic data, not real client data. It is designed purely to test understanding of reconciliation columns and verification workflows before the 20th upload deadline (PER-11/PJ/2025) and month-end filing (PMK 81/2024).
| Category | Date | NSFP / Ref | Counterparty | Tax Base (IDR) | VAT (IDR) | Bank Statement | Recon Status | Operator Self-Check Note |
|---|---|---|---|---|---|---|---|---|
| Output Tax Invoice (Sales) | 2026-10-05 | 010.001-26.00000001 |
PT Cahaya Fiktif Mandiri | 50.000.000 | 6.000.000 | 56.000.000 | Matched | Draft e-Faktur issued before 20th; bank deposit matches invoice total. |
| Output Tax Invoice (Sales) | 2026-10-12 | 010.001-26.00000002 |
CV Kreasi Rekaan Studio | 25.000.000 | 3.000.000 | 28.000.000 | Matched | Coretax draft prepared by operator; bank transfer received and verified. |
| Input Tax Invoice (Purchases) | 2026-10-08 | 010.002-26.00000100 |
PT Suplai Bahan Tiruan | 30.000.000 | 3.600.000 | 33.600.000 | Matched | Input invoice verified in DJP system; bank payment matches invoice. |
| Input Tax Invoice (Purchases) | 2026-10-18 | 010.002-26.00000101 |
PT Logistik Fiktif Cepat | 10.000.000 | 1.200.000 | 11.200.000 | Matched | Input invoice approved in Coretax; matches outgoing bank statement. |
| Bank Statement Without VAT | 2026-10-22 | TRF-20261022-098 |
Toko Operasional Contoh (Non-PKP) | 0 | 0 | 1.500.000 | Matched (Non-VAT) | Genuine operating expense without VAT; recorded into general bookkeeping. |
| Output Tax Invoice (Sales) | 2026-10-27 | 010.001-26.00000003 |
PT Mitra Sintetis Nusantara | 40.000.000 | 4.800.000 | 0 | Timing Difference (AR) | e-Faktur issued on delivery; payment not yet received by month-end (open AR). |
TOTAL OUTPUT VAT (SALES)
Calculated from 3 taxable sales invoices with total tax base of IDR 115,000,000 (12% rate). Draft e-Faktur prepared before the 20th.
TOTAL CREDITABLE INPUT VAT
Calculated from 2 Input Tax Invoices for materials and freight verified as creditable under Article 9 of the VAT Law.
ESTIMATED NET VAT PAYABLE DRAFT
Net Output VAT (13.8M) minus Input VAT (4.8M). Forms the draft net payable amount paid by client prior to month-end.
OPEN RECEIVABLES (TIMING LAG)
30-day term sales invoice issued on delivery with cash incoming next month; bank reconciliations remain balanced.
FREE STATIC FILE · STANDARD CSV FORMAT
This static CSV file opens directly in Microsoft Excel, Google Sheets, LibreOffice Calc, or Apple Numbers. Includes standardized headers and synthetic sample rows ready for your customization. Zero macros, zero hidden scripts, running 100% locally on your machine.
TAX SERVICE PACKAGE · CORETAX DJP (PMK 81/2024 & PER-11/PJ/2025)
Monthly support carried out directly by a human operator to organize Output Tax Invoice summaries, match creditable Input Tax Invoices, and prepare workpapers and draft Monthly VAT Returns in Coretax DJP (Drafter role). Neracia prepares invoice drafts and return drafts; the client approves, signs, submits in Coretax, and creates billing codes independently. Neracia does not act as a tax proxy. The client remains responsible for submission, electronic signatures, and payment.
MONTHLY VAT ADMINISTRATION · HUMAN-OPERATED (DRAFT-ONLY)
Designed for VAT-registered businesses (PKP) that need sales invoices prepared before the Coretax upload deadline and draft Monthly VAT Returns ready for review before the end of the following month. Neracia prepares invoice & return drafts; the client approves, signs, submits in Coretax, and creates billing codes independently.
Match sales invoices, customer 16-digit NPWP / NIK / NITKU identifiers, transaction codes, and draft preparation in the Coretax e-Faktur module so drafts are ready for company self-approval no later than the 20th of the following month.
Cross-check Input Tax Invoices in the Coretax dashboard against supplier bills and payment records, flagging missing invoices, incorrect NITKU data, or non-creditable items.
Output vs Input VAT calculation, net payable or carry-forward overpayment breakdown, recorded operator self-check, and draft Monthly VAT Return preparation in Coretax for company review and self-submission before month-end.
NERACIA POSITIONING · DONE BY PEOPLE, NOT SOFTWARE
Many business owners already subscribe to accounting software or use spreadsheet templates, yet their reports still fall behind because no one has time to check receipts and reconcile bank statements. Neracia is a human-delivered service—not a self-service app.
| Work Aspect | Self-Service Accounting Software (App Only) | Neracia (Human-Operated + Recorded Self-Check) |
|---|---|---|
| Who does the work each month? | You or your internal staff must spend time entering transactions, selecting chart-of-account codes, and matching bank statements inside the app yourself. | Carried out directly by a person (Neracia’s human operator). You supply bank statements and transaction documents; we organize, reconcile and prepare the reports. |
| When documents are missing or bank balances differ | Software simply adds up whatever was typed. If entries are duplicated, misclassified or missing evidence, charts still render as if everything were accurate. | A human operator checks supporting evidence line by line (recorded self-check), isolates unclear items into an open-action register, and reviews them with your contact. |
| Readiness for new tax rules (PP 20/2026 & Coretax VAT) | Software only provides form fields; you still have to interpret regulations yourself to check 0.5% Final Tax eligibility or Coretax invoice codes. | We prepare workpapers referenced to official rules (PP 20/2026, PMK 81/2024), track the 20th-of-month e-Faktur deadline, and organize review-ready materials for your authorization. |
| Relationship with tools you already use | Requires migrating into a specific app and paying recurring subscription fees even during busy months when nobody has time to input data. | No forced software migration. We can work from CSV/Excel exports of your existing tool or raw source documents, and hand over complete files that you own. |
We use deterministic calculations for numerical accuracy and use AI only in a limited way to help structure explanations—always with human review before handover, and without uploading confidential client documents to public AI services.
NERACIA TAX ECOSYSTEM · FULLY CONNECTED
Every official regulatory guide, compliance calendar, document checklist, reconciliation workpaper, and business tax package is interconnected for seamless navigation.
PP 20/2026 rules, year-cap elimination for OP & PT Perorangan, corporate transition rules, and 13-case eligibility checker.
Check business eligibilityOfficial Q&A covering PP 20/2026, Coretax e-Faktur, 16-digit NIK/NPWP, Article 31E, and PMK 44/2026 proxy limits.
Read official Q&ADeadlines: payment on 15th, e-Faktur on 20th, VAT return by month-end, and annual returns (OP 31 March, Corporate 30 April).
View official deadlines6 document categories provided by clients and a 4-step secure Drafter workflow in Coretax with zero password sharing.
Review document checklist14-column 3-way workpaper (Output vs Input vs Bank), synthetic sample data, and free static CSV download.
Currently Viewing ✓Monthly TER workpapers (PP 58/2023 & PMK 168/2023), draft withholding slips, and Coretax returns for 1–10 staff (+IDR 250,000/mo, draft-only).
View PPh 21 add-onMonthly human-operated support for output invoice registers, input invoice matching, and draft return preparation in Coretax.
View package & monthly feesOFFICIAL SOURCES & TAX LEGAL REFERENCES
All reconciliation principles and deadlines on this page reference official Republic of Indonesia regulations. Neracia acts as a preparer of reconciliation workpapers and e-Faktur/VAT return drafts via Drafter role access in Coretax; return signing and submission remain with the Taxpayer or an authorized representative under PMK No. 44 of 2026.
| Regulation / Official Source | Verified Subject Matter | Official Link | Date Checked |
|---|---|---|---|
| Government Regulation (PP) No. 20 of 2026 | Amendment to PP No. 55 of 2022 on Income Tax Adjustments (0.5% MSME Final Tax, eligible OP & PT Perorangan subjects, removal of Article 59 time caps, and transition rules into 2027) | peraturan.go.id ↗ | |
| Government Regulation (PP) No. 20 of 2026 (MoF JDIH) | Official Ministry of Finance JDIH text and article-by-article elucidation of PP No. 20 of 2026 | jdih.kemenkeu.go.id ↗ | |
| Government Regulation (PP) No. 55 of 2022 | Income Tax Adjustments (Chapter X — Final Income Tax on Business Turnover up to IDR 4.8 billion and IDR 500M OP threshold) | peraturan.go.id ↗ | |
| MoF Regulation (PMK) No. 81 of 2024 & PER-11/PJ/2025 | Tax Provisions for the Core Tax Administration System (Coretax DJP), e-Faktur upload deadline on the 20th of the following month, and Monthly VAT Return filing at the end of the following month | jdih.kemenkeu.go.id ↗ | |
| PMK 112/PMK.03/2022 as amended by PMK No. 136 of 2023 | Implementation of 16-digit NIK as NPWP for Resident Individuals, 16-digit Corporate NPWP, and 22-digit NITKU replacing Branch NPWPs | jdih.kemenkeu.go.id ↗ | |
| Official DJP Coretax Guide — Impersonate & Assign Role | Role delegation for company officers and drafters via Coretax DJP Impersonate and Assign Role without sharing main account passwords | pajak.go.id ↗ | |
| MoF Regulation (PMK) No. 44 of 2026 | Requirements for Tax Representatives and Procedures for Exercising Tax Rights and Obligations | pajak.go.id ↗ | |
| MoF Regulation (PMK) 54/PMK.03/2021 | Procedures for Recording Turnover and Criteria/Procedures for Maintaining Bookkeeping for Tax Purposes | www.pajak.go.id ↗ | |
| MoF Regulation (PMK) No. 131 of 2024 | Determination of Alternative Tax Base (DPP Value Lain) and VAT Imposition on Specific Supplies | jdih.kemenkeu.go.id ↗ |
NEED HUMAN OPERATOR VAT RECONCILIATION SUPPORT?
Discuss your commercial invoice volume with Neracia. All work scopes, outputs, and fees are agreed in writing before starting.