- Home
- Tax & Accounting
- Individual Tax Reporting
Individual Tax Reporting
- Share:
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
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
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.
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
Moving to Indonesia is rarely just about getting the paperwork right. For foreign nationals, entrepreneurs and professionals, settling into a new country can involve securing an Indonesia visa, establishing a company, managing tax obligations, obtaining licences and navigating the country’s regulatory requirements. But there is another part of settling in that no visa application or […]
natalia Hanifa
October 7, 2026
On 15 September 2026, the Government issued the Joint Decree of the Minister of Religious Affairs, Minister of Manpower, and Minister of Administrative and Bureaucratic Reform through SKB No. 1205/2026, No. 3/2026 and No. 2/2026, establishing 18 national public holidays and eight collective leave days for 2027. For companies operating in Indonesia, public holidays can […]
LMI Consultancy
September 30, 2026
For foreign nationals, an Indonesia visa for tourists is determined by more than the length of a holiday. Nationality, number of entries and the purpose of the visit can all affect which immigration route is appropriate. Indonesia offers several visa options, from the short-term Visa on Arrival Indonesia (VoA) and its electronic counterpart to longer-stay […]
LMI Consultancy
September 18, 2026
For foreign nationals travelling to Indonesia specifically to participate in an international exhibition and market products or services, the C11 Exhibitor Visitor Visa provides a dedicated immigration route. The C11 is a single-entry visitor visa that allows an initial stay of up to 60 days from arrival. Subject to the applicable requirements, the stay can […]
LMI Consultancy
September 17, 2026
For companies in Indonesia, the annual report is part of maintaining a company’s standing within the country’s corporate administration system, and in 2026, the timing has become particularly more important. Since 1 June 2026, Indonesian limited liability companies (Perseroan Terbatas or PTs) have been able to submit their annual company reports electronically through the Legal […]
LMI Consultancy
September 14, 2026
Hiring foreign talent in Indonesia comes with more than an employment contract and an immigration application. For companies that rely on foreign workers, compliance extends across the manpower and immigration systems, and one of the obligations that should be accounted for early is the Dana Kompensasi Penggunaan Tenaga Kerja Asing (DKPTKA). Often referred to historically […]
LMI Consultancy
September 2, 2026
