Corporate Annual Tax Return Guide via Coretax 2026

Summary

Every corporate taxpayer in Indonesia is required to file an annual corporate income tax return (SPT Tahunan PPh Badan) each year. From fiscal year 2025 onwards, filings are submitted through the Coretax system run by the Directorate General of Taxes (DGT), which replaces the legacy DJP Online channel. For fiscal year 2025, the deadline has been extended to 31 May 2026 under KEP-71/PJ/2026. This guide walks through the legal basis, document checklist, Form 1771 steps, PPh Article 29 calculation, and what to do if filing is late.

Understanding the Corporate Annual Tax Return

The SPT Tahunan PPh Badan is the form used by corporate taxpayers to report income tax calculations and payments, taxable objects, assets, and liabilities for one fiscal year. The form is Form 1771 (rupiah) or Form 1771/$ (US dollar bookkeeping where authorised). It reconciles commercial profit or loss to fiscal taxable income, calculates tax due, applies tax credits, and reports any under or overpayment.

The filing obligation comes from Article 3 paragraph (1) of Law Number 6 of 1983 on General Provisions and Procedures of Taxation (UU KUP), as last amended by Law Number 7 of 2021 on Harmonisation of Tax Regulations (UU HPP).

Legal Basis

Key provisions:

• Article 3 UU KUP: obligation to file SPT.
• Article 7 paragraph (1) UU KUP: IDR 1,000,000 penalty for late corporate annual return filing.
• Article 17 UU PPh: 22 percent corporate income tax rate, with a 3 percent reduction for qualifying listed companies (effective 19 percent) under Article 17 paragraph (2b) UU PPh.
• Article 28 UU PPh: bookkeeping requirement.
• Article 29 UU PPh: settlement of underpayment before filing the SPT.
• Article 31E UU PPh: 50 percent rate reduction on the portion of taxable income attributable to gross turnover up to IDR 4.8 billion, available to corporate taxpayers with gross turnover up to IDR 50 billion.
• KEP-71/PJ/2026: extension of the corporate annual return deadline for fiscal year 2025 to 31 May 2026.
• PMK 81/2024: tax administration procedures under the Coretax system.

Document Checklist

Before logging into Coretax, prepare:

1. Fiscal year 2025 financial statements (balance sheet, income statement, equity changes, cash flow, notes).
2. Fiscal financial statements from the tax reconciliation.
3. Withholding tax slips from third parties (PPh 22, 23, Article 4 paragraph 2).
4. Proof of PPh Article 25 monthly installments paid during the year.
5. Fiscal depreciation and amortisation schedule.
6. Nominative list of promotion and entertainment expenses if any.
7. Transfer pricing documentation (Form 3A, 3B, 3C) if thresholds are met.
8. Certificate of domicile if applying tax treaty rates.
9. Active Coretax account with corporate NPWP and electronic signatory access.

Filing Steps via Coretax

Steps to file the corporate annual income tax return via Coretax:

1. Log in at coretaxdjp.pajak.go.id using the corporate NPWP and authorised representative password.
2. Select Reporting, then Annual Tax Return, then Form 1771 for fiscal year 2025.
3. The system prepopulates data from electronic withholding slips (e-Bupot Unifikasi) and PPh Article 25 payments already recorded in Coretax.
4. Enter identity data, accounting period, and primary business line.
5. Attach financial statements as PDF along with the fiscal reconciliation.
6. Complete Annex I (commercial to fiscal reconciliation), Annex II (cost of goods and expense detail), Annex III (foreign tax credit), Annex IV (final income tax and non-objects), Annex V (shareholder, director, commissioner list), and Annex VI (related-party participation list).
7. The system computes tax due and shows the PPh Article 29 (underpayment) or refund position.
8. If underpaid, generate a billing code and settle PPh Article 29 before submitting the return.
9. Sign the return electronically using the Coretax electronic certificate.
10. Submit. The system issues an Electronic Receipt (BPE).

Rates and Thresholds

Current corporate income tax rates:

• Standard rate: 22 percent of taxable income (Article 17 paragraph (1b) UU PPh).
• Qualifying listed companies: 19 percent (Article 17 paragraph (2b) UU PPh), conditional on at least 40 percent of shares traded on the exchange among other requirements.
• Final MSME corporate rate: 0.5 percent of gross turnover for cooperatives, CV, firms, and PT with turnover up to IDR 4.8 billion, time-limited under PP 55/2022.
• Article 31E facility: 50 percent rate reduction on the taxable income portion from gross turnover up to IDR 4.8 billion for corporate taxpayers with turnover up to IDR 50 billion.

Fiscal year 2025 filing deadline: 31 May 2026 (extension under KEP-71/PJ/2026). After this date, normal penalties resume.

Calculating and Paying PPh Article 29

PPh Article 29 = Tax Due : Tax Credits.

Tax credits comprise PPh Article 22, 23, 24 (foreign), 25 (instalments), and other amounts withheld by third parties. A positive result indicates underpayment that must be settled before filing. Billing codes are now generated directly in Coretax with tax type code 411126 and deposit type 200 for corporate PPh Article 29.

Simple example: PT ABC has taxable income of IDR 10,000,000,000 for fiscal year 2025. Tax due = 22 percent x IDR 10,000,000,000 = IDR 2,200,000,000. Total tax credits (PPh 22, 23, 25) for 2025 amount to IDR 1,900,000,000. PPh Article 29 = IDR 2,200,000,000 : IDR 1,900,000,000 = IDR 300,000,000. This amount is settled via billing code before the annual return is submitted.

Case Study

PT XYZ is a corporate taxpayer with gross turnover of IDR 30,000,000,000 in 2025. Because turnover is between IDR 4.8 billion and IDR 50 billion, PT XYZ qualifies under Article 31E UU PPh.

Calculation:

• Taxable income: IDR 4,500,000,000.
• Portion attributable to turnover up to IDR 4.8 billion = (IDR 4,800,000,000 / IDR 30,000,000,000) x IDR 4,500,000,000 = IDR 720,000,000.
• Tax on that portion: 50 percent x 22 percent x IDR 720,000,000 = IDR 79,200,000.
• Remaining portion: IDR 4,500,000,000 : IDR 720,000,000 = IDR 3,780,000,000.
• Tax on remainder: 22 percent x IDR 3,780,000,000 = IDR 831,600,000.
• Total tax due: IDR 910,800,000.

If tax credits total IDR 850,000,000, then PPh Article 29 = IDR 60,800,000 to be settled before submitting the return.