- Home
- Tax & Accounting
- Annual Tax Reporting
Annual Tax Reporting
- Share:
An annual tax return in Indonesia is the tax form or form used to report your personal or corporate income and file taxes with The Directorate General of Taxes (DGT) in Indonesia. Taxpayers should file an annual tax return every year in Indonesia.Â
Just like monthly tax returns, this obligation applies for both individuals and businesses taxpayers, when they have received income or a tax ID during the taxable year, through wages, salaries, dividends, interests, revenues, and other sources of profit.
Items to be reported
- Income Reporting: Report all sources of income including wages, dividends, interest, capital gains, and self-employment income.
- Deductions: Claim eligible deductions, either by itemising or using the standard deduction based on filing status.
- Tax Credits: Report tax credits that reduce tax liability; these may include credits for dependents or specific expenses.
- Estimated Tax Payments: Make quarterly payments if expected tax liability is $1,000 or more; payments are due on April 15, June 15, September 15, and January 15.
- Payments on Account: If tax liability exceeds £1,000 (or equivalent), make payments on account for the next tax year due by January 31 and July 31.
- Final Tax Payment: Pay any remaining balance by January 31 following the end of the tax year to avoid penalties and interest.
- Late Payment Penalties: Penalties apply if payment is not made within 30 days of the due date; additional penalties may accrue after 6 months and 12 months.
- Filing Method: Submit tax returns electronically or via paper; ensure to pay what is owed by the filing deadline to avoid interest.
What are the sanctions for not reporting tax returns?
Corporations that file late or fail to file their annual SPT will face penalties ranging from fines to criminal prosecution.
The late filing of the corporate tax return incurs a penalty of Rp1 million. Simultaneously, deliberate non-reporting of SPT by corporate taxpayers will be subject to a custodial sentence ranging from six months to six years.
Besides prison time, you’ll also face a fine at least double the unpaid taxes or a maximum fine of 4 times the amount of tax payable that is not or underpaid.
Meanwhile, individual taxpayers who file their personal tax returns late face a fine of IDR 100,000, as per the law.
Document Requirements
- Recent Deeds of establishment, Kemenhukam, and BKPM related to changes of capital (if any)
- Company NPWP
- SKT (Surat Keterangan Terdaftar)
- SPPKP (Surat Pengukuhan Pengusaha Kena Pajak)
- EFIN / Electronic Filling
- Softcopy of Bank statement
- Cash / petty cash receipt and disbursement report
- Financial statements (Balance sheet, Profil & Loss, Cash-flow statement, changes in Equity statement, Trial Balance)
- Depreciation of Fixed asset list (included additional and disposal of Fixed Asset)
- List of prepayments amortization
- General Ledger details
- Reconciliation of VAT, WHT 23, WHT 21, WHT 4(2), and other tax payable if any
- Softcopy of previous Income Tax Return
- Reconciliation of inter-company transactions
- 16. Access to open DJP
- Other required documents
Streamline Tax Reporting in Indonesia with LMI Consultancy
- Consult your inquiry with our professional consultant
- Submit necessary document
- Proceed with the payment
- Application process
- Receive the complete document
Other Popular Company Setup Services in Indonesia
Setup a Business in Indonesia with LMI Consultancy
Established in 2016, LMI Consultancy has been supporting countless individuals in understanding the intricacies of visas, business setup, tax & accounting, and property investment in Indonesia, providing a comprehensive and dependable service.Â
We take pride in being an ethical and innovative company that places a strong emphasis on exceptional customer service and strives to set a new standard in our industry, guaranteeing a smooth and encouraging experience for our clients.
FAQ
What is the deadline for filing the annual tax return in Indonesia?
Individual taxpayers must file their annual tax returns by March 31st of the next year. Meanwhile corporate taxpayers usually file by April 30, but the deadline depends on their fiscal year.
Can taxpayers file their returns electronically?
The Indonesian Tax Office’s e-filing system allows individual taxpayers to submit annual tax returns more efficiently.
Who is required to file an annual tax return?
You must file if you live in Indonesia or spend more than 183 days there annually. This applies to both domestic and international taxpayers who meet certain income requirements.
Disclaimer : Our services in LMI Consultancy provide consulting services focused on ensuring client compliance with applicable immigration and legal regulations in Indonesia. We do not provide or facilitate the production of official government documents, nor do we offer any expedited or preferential access to government services.
Contact Us
Discover How We Can Help You
Transform your ambitions into achievements. Contact LMI Consultancy today and take the first step towards your business or life expansion across Asia!
- Jakarta HQ Office
Get Your Free Consultation
Connect with our consultants for expert advice.
- Seminyak Bali Office
Get Your Free Consultation
Connect with our consultants for expert advice.
- Sanur Bali Office
Get Your Free Consultation
Connect with our consultants for expert advice.
News & Resources
Get to Know the Latest Business & Visa Updates
Having a baby in Indonesia as a foreign national involves more than arranging hospital and civil registration documents. Parents must also ensure that their newborn has the appropriate immigration status to remain legally in the country. A child’s citizenship and immigration status are separate matters. Being born in Indonesia does not automatically grant a child […]
natalia Hanifa
November 6, 2026
Applying for an Australian visa from Indonesia? Be cautious of unregistered agents, misleading promises and fraudulent visa services. For expatriates living in Indonesia, choosing a reliable visa consultant can help reduce the risks of application errors, financial losses and immigration complications. International travel often involves more than booking flights and accommodation. Visa requirements, supporting documents, […]
LMI Consultancy
November 4, 2026
Indonesia introduced the 2025 Standard Classification of Indonesian Business Fields (Klasifikasi Baku Lapangan Usaha Indonesia or KBLI 2025) to replace the previous KBLI 2020 framework. The update affects how business activities are classified and recorded in Indonesia’s business licensing system. For companies, including foreign-owned companies (PT PMA), understanding the types of KBLI conversion is important […]
LMI Consultancy
November 3, 2026
Planning a trip to Europe in 2026? Indonesian passport holders generally need a Schengen visa to visit most European destinations for tourism, business meetings, family visits and other short-term purposes. Although one visa can provide access to 29 Schengen countries, applicants must meet specific requirements concerning their travel purpose, finances, accommodation, insurance and intention to […]
LMI Consultancy
October 29, 2026
Indonesian passport holders have several options for visiting selected destinations in China without applying for a visa in advance. Under specific regional visa-free arrangements, eligible travellers may visit Hainan, Xishuangbanna and Guilin, or enter designated areas through qualifying organised cruise tours. These arrangements offer greater flexibility for Indonesian travellers planning holidays, short visits or other […]
LMI Consultancy
October 27, 2026
A Czech national has been deported from Bali following an immigration investigation into suspected villa marketing activities, highlighting the importance of choosing the correct Indonesian visa for commercial activities. According to the reported case, the 46-year-old foreign national, identified by the initials NKH, was found to have allegedly marketed a villa for sale in Abang […]
LMI Consultancy
October 26, 2026
