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Individual Tax Reporting
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The Individual Tax Report applies to employees in the private sector, state-owned enterprises, and government officers who have obtained the Tax ID (NPWP).
Reporting tax on personal income as foreigners will require a series of documents to be submitted, bearing in mind that you will need to be wary of the frequent changes of the tax regulations in Indonesia.
Taxable income (IDR*) | Tax rate (%) |
|---|---|
Up to IDR 60 million | 5% |
Above IDR 60 million to IDR 250 million | 15% |
Above IDR 250 million to IDR 500 million | 25% |
Above IDR 500 million to IDR 5 billion | 30% |
Above IDR 5 billion | 35% |
*Tax rates are imposed in Indonesian rupiah
The following conditions determine tax residency status:
- Resides in Indonesia.
- Has spent more than 183 days in Indonesia within a 12-month period.
- Present in Indonesia throughout the fiscal year and plans to remain there.
Indonesians staying in the country for less than 183 days within a year might be classified as non-residents if they also meet other conditions, such as having a permanent home or primary residence elsewhere.
Document Requirements
- For Indonesian Individuals, scan copy of KTP,NPWP, Kartu Keluarga/Family Card
- For Foreign Individuals, scan copy of valid passport
- Updated marital status (included name of husband/wife, and childrens
- Updated income in current year (included fixed income and non-fixed income)
- Updated list of investment in current year
- Updated list of Asset that have been capitalized in current year
- Updated list of Payable that have been disbursed in current year
- Softcopy of previous Income Tax Return
- EFIN / Electronic Filling
- 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
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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.
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
When's the deadline for filing individual income taxes?
All processing must be completed by March 31st of every year.
What happens if I don't get an Individual Tax ID?
Your tax report will include an additional 20% charge. Alternatively, you may have to answer to law enforcement and face penalties as defined by the relevant law.
What happens if you leave Indonesia? What's the future of individual tax reporting requirements?
You must still file the Individual Tax Report even if your stay outside Indonesia is temporary. However, permanent departures from Indonesia necessitate informing the Indonesian Tax Authority of your departure and the cancellation of your Tax ID (NPWP).
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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