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.

This article is for education, not tax advice.

Example

Ahmad, an office employee, earns Rp 5.5 million/month (Rp 66 million/year). Although his income is below his non-taxable threshold (PTKP of Rp 54 million/year), because Ahmad has an NPWP and is registered with DJP, he must file the annual return (Form 1770 SS) by March 31. He can file through DJP Online or Coretax from home without visiting the tax office. Late filing incurs a Rp 100,000 penalty even if his tax liability is zero.

Source: Article 3 UU KUP (Law No. 28/2007); Article 7 para. 1 UU KUP; PER-02/PJ/2019