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Tax Guides
Corporate Annual Tax Return Guide via Coretax 2026
Complete guide to filing Indonesia's corporate annual income tax return via Coretax: legal basis, document checklist, Form 1771 walkthrough, PPh Article 29 calculation, and FAQ.
Tax Updates
DJP Urges Individual Taxpayers to File NPPN via Coretax or Switch to Bookkeeping
The DJP reminds individual taxpayers running businesses or independent professions to file their NPPN notification through Coretax. Taxpayers missing the 31 March 2026 deadline must keep full bookkeeping for the entire tax year.
Tax Updates
DJP Releases Coretax Update May 2026: New e-Bupot and Annual SPT Modules
The Directorate General of Taxes (DJP) released a Coretax update in May 2026, adding refinements to e-Bupot and the corporate Annual SPT module.
Tax Updates
DJP Extends Corporate Annual Tax Return Deadline to 31 May 2026 via KEP-71/PJ/2026
Indonesia's DGT issued KEP-71/PJ/2026 granting corporate taxpayers an extra month to file fiscal year 2025 annual returns until 31 May 2026, with administrative penalties waived during the Coretax transition.
Tax Guides
Indonesia Tax Refund Guide: Eligibility, Procedure, and How to File
A complete guide to Indonesian tax refunds: legal basis (UU KUP, UU PPN, PMK 28/2026), advance vs regular refund mechanisms, eligibility for each taxpayer category, how to file via Coretax, plus worked examples and FAQ.
Tax Guides
NPPN Guide: How to Use Net Income Calculation Norm for Individual Taxpayers
A complete guide to Indonesia's Net Income Calculation Norm (NPPN) for individual taxpayers in independent professions and business activities. Covers eligibility, percentages, calculation method, Coretax filing procedure, and worked examples of tax due.
Tax Glossary
Annual Tax Return (SPT Tahunan)
The Annual Tax Return (SPT Tahunan) is the official form used by taxpayers to report all income, assets, liabilities, and tax calculations for a tax year to Indonesia's Directorate General of Taxes (DJP). Governed by Article 3 paragraph (1) of Law No. 28/2007 on General Tax Provisions and Procedures (UU KUP). Filing deadlines: March 31 for individual taxpayers and April 30 for corporate taxpayers (Article 3 para. 3, UU KUP). Filing is done through DJP Online using e-Filing or the official Coretax application. Late filing incurs penalties of Rp 100,000 for individuals and Rp 1,000,000 for entities (Article 7 para. 1, UU KUP). The return must be filed even if income is zero, below the non-taxable threshold, or resulting in a loss, provided the taxpayer is registered with DJP. Supporting documents include withholding certificates (Form 1721-A1), tax payment proof (monthly SPT), and income documentation.
Tax Glossary
EFIN (Electronic Filing Identification Number)
EFIN (Electronic Filing Identification Number) is a 10-digit identification code issued by Indonesia's Directorate General of Taxes (DJP) to taxpayers, serving as the activation code for electronic tax services including e-Filing, e-Form, and e-Billing on the DJP Online portal. Governed by Regulation of the DJP Director No. 41/PJ/2015 as amended by No. 32/PJ/2017. EFIN is confidential and personal; each taxpayer receives one EFIN for life (while registered active with DJP). To obtain an EFIN, the taxpayer submits a request to the registered Tax Service Office (KPP) in person with photocopies of ID and NPWP card, or through DJP-approved channels such as the Coretax application. EFIN differs from a password: EFIN is the identifier, while a password (PIN/access code) is additional security typically created by the taxpayer on first login.
Tax Guides
PPh 21 DTP 2026 Guide: Eligible Sectors, Criteria, and How to Claim
The PPh 21 Borne by Government incentive runs through 2026 for employees in labor-intensive industries and tourism earning up to IDR 10 million per month. This guide covers eligible sectors, employee criteria, and employer reporting steps.
Tax Glossary
Independent Profession (Pekerjaan Bebas)
Independent profession (pekerjaan bebas) is work performed by an individual with specialized skills as a way to earn income, without an employment relationship with any employer. The definition is set in Article 1 number 24 of the Indonesian Income Tax Law. Professions classified as independent include skilled professionals (lawyers, public accountants, architects, doctors, notaries, appraisers, actuaries, consultants), musicians and event hosts, athletes, advisors, teachers and trainers, authors and translators, advertising agents, project supervisors or managers, brokers, traveling salespeople, insurance agents, MLM distributors, and certain entrepreneurs. Income from independent professions is reported on Form 1770 of the Individual Annual Tax Return. Net income is computed through bookkeeping or, for those with gross turnover under IDR 4.8 billion a year, through the Net Income Calculation Norm (NPPN) under Article 14 of the Income Tax Law.