Journal of Strategic Behaviour Accounting (JSBA)
Vol. 2 No. 01 (2026): July 2026

Integrating SIAPIK and Coretax: A One-Click Tax Reporting Solution for Indonesian Micro, Small, and Medium Enterprises

Yeremia Andrew Sutanto (University of Surabaya)
Daniel Alexander Sun (Unknown)
Yudha Rohimon (Unknown)



Article Info

Publish Date
26 Sep 2026

Abstract

The Financial Bookkeeping Information System Application (SIAPIK), developed by Bank Indonesia, is a crucial free instrument for digitalizing the SAK EMKM-based financial recordkeeping of micro, small, and medium enterprises (MSMEs). However, the platform still operates in isolation from the national tax ecosystem, forcing users into manual double data entry when transitioning to the Core Tax Administration System (Coretax), effective since 1 January 2025. This study aims to design a conceptual proposal for an “Export to Coretax” feature within the SIAPIK application as a free, accessible, and secure one-click reporting integration solution for MSMEs. A qualitative approach combining library research and gap analysis was used to examine the data compatibility of both platforms. The findings reveal a syntactic interoperability gap: SIAPIK's financial reports are produced as flat tables (Excel/CSV), whereas Coretax requires Extensible Markup Language (XML) format. As a solution, this study formulates an architectural design for an “Export to Coretax” add-on embedded in SIAPIK's reporting menu. The module integrates a 0.5% Final Income Tax calculator with an automatic, client-side XML conversion algorithm built on consent-based integration. The study concludes that this proposed feature can shorten the bureaucratic reporting chain and minimize compliance costs. Its practical implication offers a strategic recommendation for Bank Indonesia to expand SIAPIK's functionality into a comprehensive digital financial infrastructure for MSMEs, thereby strengthening voluntary taxpayer compliance.

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Journal Info

Abbrev

jsba

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Journal of Strategic Behavior Accounting (JSBA) focuses on advancing scholarly understanding of how accounting shapes, influences, and interacts with strategic behavior within organizations. The journal aims to provide a platform for high‑quality empirical, conceptual, and case‑based research ...