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Annual Tax Reporting
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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.
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
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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.
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