- Home
- Tax & Accounting
- Annual Tax Reporting
Tax & Accounting
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.
Popular Services
Interesting News
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
- Seminyak Bali Office
- Sanur Bali Office
- Canggu Bali Office
- 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.
- Canggu Bali Office
Get Your Free Consultation
Connect with our consultants for expert advice.
News & Resources
Get to Know Latest Business & Visa Updates
Australia has renewed its travel advisory for Indonesia, cautioning its citizens, especially those traveling to Bali in order to exercise heightened vigilance amid safety, legal, and cultural risks. The advisory was published on Smartraveller, the Australian government’s official travel platform, emphasizes ongoing concerns about coastal safety, passport integrity, local laws, and cultural sensitivities. The update […]
LMI Consultancy
June 11, 2025
Indonesia offers great opportunities to foreign investors due to the country’s large and young population, rising consumption, abundant natural resources, and cheap labour. Therefore, each year foreign direct investment (FDI) realisation in Indonesia tends to grow. This section discusses the incorporation of a foreign investment limited liability company in Indonesia, known as Perseroan Terbatas Penanaman […]
LMI Consultancy
June 10, 2025
Discontent with Indonesia’s Visa on Arrival (VOA) program is a common complaint for individuals planning travel in 2025. Although the VOA was intended to ease entry for tourism and business travelers, a long progression of regulatory amendments, shifting lists of eligibilities, and changes to extension processes has led many to question exactly how the system […]
LMI Consultancy
June 3, 2025
Known as the “Island of the Gods” for its deep-rooted devotion to Hinduism—most vividly expressed through its countless temples scattered across the island—Bali offers something for everyone in its lush, tropical paradise. Whether for tourism or business, Bali has long been one of the most sought-after destinations for foreigners from around the globe. Visiting Bali—or […]
LMI Consultancy
May 23, 2025
In a significant regulatory shift, Indonesia’s Directorate General of Immigration has announced the reinstatement of biometric photo requirements for all foreign nationals applying for stay permit extensions. The policy, outlined in Circular Letter No. IMI-417.GR.01.01 of 2025, will come into effect starting Wednesday, 21 May 2025, with initial implementation in the South Jakarta Immigration Office […]
LMI Consultancy
May 20, 2025
In this interview, we get to discuss with Nia her background and her vision for LMI Consultancy’s future plans and developments. Check out the article and if you have any questions for Nia, make sure you contact us to get your free consultation! Can you share with us some of your key experiences that have […]
LMI Consultancy
April 15, 2025
