Search
Search
Search across guides, tax updates, and glossary.
Results for · 3 · Tax Glossary
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 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.