BES Group’s Tax and Accounting Training Presents “Strategies for Preparing Corporate Income Tax for the 2025 Tax Year”

On November 26–27, 2026,the Tax & Accounting Department of Bangun Era Sejahtera Holding conducted an internal training program titled “Strategies for Preparing the 2025 Corporate Income Tax Return.”This training provided comprehensive material on the procedures for preparing corporate income tax returns, an understanding of the latest regulations, and fiscal reconciliation strategies so that the company can ensure tax compliance in a timely, accurate, and compliant manner.

This initiative is part of Bangun Era Sejahtera Holding’s commitment to strengthening internal capabilities, improving corporate governance, and ensuring that all entities within the group comply with their tax obligations in accordance with the latest standards.

Training Objectives

This Tax and Accounting training aims to strengthen the capabilities of the Tax & Accounting team at Bangun Era Sejahtera Holding in preparing annual corporate income tax returns accurately and in accordance with the latest regulations. Through this training, participants gain an understanding of changes in tax regulations, how to identify taxable income and expenses, and techniques for reconciling commercial and tax reports.

In addition, this training promotes more consistent compliance standards across all subsidiaries, particularly in the preparation of working papers, expense documentation, and the tax return reconciliation process. With the update to the Coretax system, the training also provides practical guidance to help participants adapt to the new filing workflow and “submit & pay” mechanism.

Overall, this training is designed to improve the team’s attention to detail, accuracy, and readiness in addressing tax obligations for the 2025 tax year, thereby minimizing fiscal risks and strengthening tax governance at the holding company level.

Training Materials

The training session titled “Strategies for Preparing the 2025 Corporate Income Tax Return” covers the four main pillars that form the foundation for preparing the Annual Corporate Income Tax Return, namely:

1. Classification of Income

Understanding taxable items, non-taxable items, and final income to ensure that all company transactions are treated in accordance with the provisions of the Income Tax Law.

2. Identification of Fiscal Costs

An explanation of deductible and non-deductible expenses, including:

• Depreciation & amortization,
• Debt-to-Equity Ratio (DER),
• Certain promotional expenses and donations,
• Employee benefits,
• Entertainment,
• Write-off of accounts receivable.

The primary focus is on identifying expenses that can be deducted from gross income and preventing incorrect allocation of expenses.

3. Tax Equalization

The process of reconciling data between the Corporate Income Tax Return (SPT PPh Badan) and the Periodic Tax Returns (SPT Masa) for Value-Added Tax (VAT), Withholding Tax (PPh 21), and Unified Income Tax (PPh Unifikasi) to ensure reporting consistency and reduce the risk of an audit.

4. Tax Reconciliation and Preparation of Tax Returns

Reconciling commercial reports with tax regulations through positive/negative adjustments, cost of goods sold calculations, dividend treatment, tax credits, loss carryforwards, and the calculation of income tax overpayments or underpayments. The training also covers major changes in SPT PPh Badan era Coretax (PER-11/PJ/2025), termasuk prepopulated data, perubahan formulir, dan proses submit & pay.

The Benefits of Training for Bangun Era Sejahtera Holding

This training provides strategic value to all business units within the group, particularly in:

A. Improving the Quality of Corporate Tax Return Preparation

By understanding equalization and reconciliation, companies can minimize the risk of tax audit findings.

B. Improving Compliance

All relevant divisions are capable of preparing annual corporate income tax returns that are:

• Complete
• Accurate
• Clear
  In accordance with the provisions of Article 3 of the Tax Administration Law.

C. Standardizing Tax Practices Across All Subsidiaries

Supporting integrated and compliant financial management.

D. Strengthening Internal Capabilities

Enhancing the team's skills as part of the transformation and continuous improvement process.

Conclusion

The“Strategies for Preparing Corporate Income Tax for the 2025 Tax Year”Tax and Accounting Training represents a concrete step by Bangun Era Sejahtera Holding to strengthen the technical capabilities of its Tax & Accounting team. By understanding the latest regulations and changes to the Coretax system, the company is prepared to meet its tax obligations for the next fiscal year with greater accuracy, structure, and efficiency.

Bangun Era Sejahtera Holding will continue to develop its human resources through ongoing training to support transparent, professional, and legally compliant corporate governance.

For more information about PT Bangun Era Sejahtera Holding and all of its subsidiaries, please visit the page About Us or contact tim Customer Support team.