Annual SPT Reporting

Jan 2, 2024 | Accounting, Tax

Annual SPT Report

Annual SPT Reporting – Reporting of Annual Tax Returns or SPT for taxpayers (WP) for both Individuals and Entities is getting closer this year. Every citizen is obliged to carry out his tax obligations in accordance with the provisions of the law.

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Taxpayers (WP) are divided into two categories, namely individual taxpayers and corporate taxpayers. Where taxpayers have the obligation to report their income through the Annual SPT. Where the Annual SPT includes tax calculations, tax payments, and tax obligations in accordance with the provisions of tax legislation in a tax year.

Below we present information regarding annual SPT/tax reporting.

Understanding tax

Tax is a mandatory contribution to the state owed by an individual or entity that is coercive based on the law, without receiving direct compensation and is used for state needs for the greatest prosperity of the people.

Taxpayers are divided into 2, including:

  1. Individual/individual taxpayers
  2. Corporate Taxpayers

Subjects who have tax obligations?

Domestic and Foreign Tax Subjects

The subject of domestic tax

  1. Individuals residing in Indonesia.
  2. Individuals who are in Indonesia for more than 183 days in a 12 month period, or individuals who are in Indonesia in a tax year and have the intention to reside in Indonesia.
  3. Entities established or domiciled in Indonesia.
  4. The undivided inheritance as one unit, replaces the rightful one.

The subject of foreign tax

  1. Individuals who do not reside in Indonesia or are in Indonesia for no more than 183 days in a 12 month period, who carry out business or carry out activities through a permanent establishment in Indonesia.
  2. An entity that is not established and is not domiciled in Indonesia, which carries out business or carries out activities through a permanent establishment in Indonesia.
  3. Individuals who do not reside in Indonesia or are in Indonesia for no more than 183 days in a 12 month period, who can receive or obtain income from Indonesia not from running a business or carrying out activities through a permanent establishment in Indonesia
  4. An entity that is not established and is not located in Indonesia, which obtains income from Indonesia not from carrying out business or carrying out activities through a permanent establishment in Indonesia.

Objects included in taxation?

  1. Rewards
  2. Gift
  3. Operating profit
  4. Gain due to sale or transfer of assets
  5. Re-admission
  6. Interest rate
  7. Dividend
  8. Royalties
  9. Rent
  10. Receipt or acquisition of periodic payments
  11. Debt
  12. Foreign currency
  13. Assets
  14. Insurance premium
  15. Dues
  16. Net
  17. Sharia Business
  18. Interest Rewards
  19. Bank Indonesia Surplus

Income excluded from tax objects?

  1. Help or donations
  2. Gifted assets
  3. Inheritance
  4. Etc.

Types of SPT

1. Periodic SPT

a. Income Tax (PPh) Article 21.
b. Income Tax Article 22.
c. Income Tax Article 23.
d. Income Tax Article 25.
e. Income Tax Article 26.
f. Income Tax Article 4 paragraph 2.
g. Income Tax Article 15.
h. Value Added Tax (VAT) and Tax on Sales of Luxury Goods (PPnBM).
i. VAT collector.

2. Annual SPT

Annual SPT is reported every year, or at the end of the tax year. Annual SPT itself is divided into 2 types:

a. Individual Annual Tax Return, and
b. Annual Corporate Tax Return.

Individual Annual Tax Returns are also further divided into three types of forms consisting of Annual SPT 1770, SPT 1770 S and SPT 1770 SS.

The difference between the three types of Annual SPT forms lies in a person’s employment status, other sources of income, and the amount of the taxpayer’s income each year.

How do submit a tax return?

By online

  1. Make sure you have an EFIN (digital identity number)
  2. Go to the site djponline.pajak.go.id
  3. Enter your NIK/NPWP, password and security code
  4. Click login
  5. Click the ‘Report’ option and select the ‘E-Filing’ service
  6. Click ‘Create SPT’
  7. Status questions will appear that must be answered to obtain the appropriate Annual Tax Return form.
  8. Select the form to use
  9. Fill in the form data containing the tax year and normal SPT status
  10. Click next step
  11. Fill in the SPT according to the tax deduction proof form
  12. Follow the steps according to the e-filing guide
  13. If so, a summary of the SPT will appear and a verification code will be retrieved
  14. Click ‘Here’ to retrieve the verification code
  15. Wait until the verification code is sent
  16. Enter the verification code you received
  17. Click ‘Send SPT’
  18. The SPT report will be recorded in the DJP system
  19. Proof of report completion will be sent via email

Deadline for submitting annual SPT

Please see the table below. In Indonesian

Jenis Pajak Batas Pembayaran
(Pasal 2 PMK 242/PMK.03/2014)
PPh pasal 4(2) setor sendiri tgl 15 bulan berikutnya
PPh pasal 4(2) pemotongan tgl 10 bulan berikutnya
PPh pasal 15 setor sendiri tgl 15 bulan berikutnya
PPh Pasal 15 pemotongan tgl 10 bulan berikutnya
PPh Pasal 21 tgl 10 bulan berikutnya
PPh Pasal 23/26 tgl 10 bulan berikutnya
PPh Pasal 25 tgl 15 bulan berikutnya
PPh pasal 22 impor setor sendiri (dilunasi bersamaan dg bea masuk, PPN, PPnBM) saat penyelesaian dokumen PIB
PPh pasal 22 impor yang pemungutan oleh BC 1 hari kerja berikutnya
PPh pasal 22 pemungutan oleh bendaharawan hari yang sama dengan pembayaran atas penyerahan barang
PPh pasal 22 migas tgl 10 bulan berikutnya
PPh pasal 22 pemungutan oleh WP badan tertentu tgl 10 bulan berikutnya
PPN & PPnBM akhir bulan berikutnya setelah masa pajak berakhir & sebelum SPT masa PPN disampaikan
PPN atas kegiatan membangun sendiri tgl 15 bulan berikutnya setelah Masa Pajak berakhir
PPN atas pemanfaatan BKP tidak berwujud dan/atau JKP dari Luar Daerah Pabean tgl 15 bulan berikutnya setelah saat terutangnya pajak
PPN & PPnBM Pemungutan Bendaharawan tgl 7 bulan berikutnya
PPN dan/ atau PPnBM pemungutan oleh Pejabat Penandatanganan Surat Perintah Membayar sebagai Pemungut PPN harus disetor pada hari yang sama dengan pelaksanaan pembayaran kepada PKP Rekanan Pemerintah melalui KPPN
PPN & PPnBM Pemungutan selain bendaharawan tgl 15 bulan berikutnya setelah Masa Pajak berakhir
PPh 25 WP kriteria tertentu yang dapat melaporkan beberapa Masa Pajak dalam satu SPT Masa. (Pasal 3 ayat (3B) UU KUP) harus dibayar paling lama pada akhir Masa Pajak terakhir.
Pembayaran masa selain PPh 25 WP kriteria tertentu yang dapat melaporkan beberapa Masa Pajak dalam satu SPT Masa. (Pasal 3 ayat (3B) UU KUP) harus dibayar paling lama sesuai dengan batas waktu untuk masing-masing jenis pajak.
Jenis Pajak Batas Pelaporan
Undang-undang di bidang Perpajakan
PPh pasal 4(2) setor sendiri tgl 20 bulan berikutnya
PPh pasal 4(2) pemotongan tgl 20 bulan berikutnya
PPh pasal 15 setor sendiri tgl 20 bulan berikutnya
PPh Pasal 15 pemotongan tgl 20 bulan berikutnya
PPh Pasal 21 tgl 20 bulan berikutnya
PPh Pasal 23/26 tgl 20 bulan berikutnya
PPh Pasal 25 tgl 20 bulan berikutnya
PPh pasal 22 impor setor sendiri (dilunasi bersamaan dg bea masuk, PPN, PPnBM)
PPh pasal 22 impor yang pemungutan oleh BC hari kerja terakhir minggu berikutnya
PPh pasal 22 pemungutan oleh bendaharawan 14 hari setelah masa pajak berakhir
PPh pasal 22 migas tgl 20 bulan berikutnya
PPh pasal 22 pemungutan oleh WP badan tertentu tgl 20 bulan berikutnya
PPN & PPnBM akhir bulan berikutnya setelah masa pajak berakhir
PPN atas kegiatan membangun sendiri akhir bulan berikutnya setelah masa pajak berakhir
PPN atas pemanfaatan BKP tidak berwujud dan/atau JKP dari Luar Daerah Pabean akhir bulan berikutnya setelah Masa Pajak berakhir
PPN & PPnBM Pemungutan Bendaharawan akhir bulan berikutnya setelah masa pajak berakhir
PPN dan/ atau PPnBM pemungutan oleh Pejabat Penandatanganan Surat Perintah Membayar sebagai Pemungut PPN
PPN & PPnBM Pemungutan selain bendaharawan akhir bulan berikutnya setelah masa pajak berakhir
PPh 25 WP kriteria tertentu yang dapat melaporkan beberapa Masa Pajak dalam satu SPT Masa. (Pasal 3 ayat (3B) UU KUP) 20 hari setelah berakhirnya Masa Pajak terakhir
Pembayaran masa selain PPh 25 WP kriteria tertentu yang dapat melaporkan beberapa Masa Pajak dalam satu SPT Masa. (Pasal 3 ayat (3B) UU KUP) 20 hari setelah berakhirnya Masa Pajak terakhir.

Closing

Thus the information regarding Annual SPT reporting, individual and corporate taxes.

Indoservice offers outsourcing services for reporting individual and corporate income taxes based on Indonesian regulations. At Indoservice, we have a dedicated team of professionals who will handle Tax and Accounting for you. You can rely on us to provide the quality of service that best suits your needs.

Contact us at email: admin@indoservice.co.id or Call/Whatsapp +62877-1449-8500 for more detailed information.

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Annual SPT Reporting
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Annual SPT Reporting
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Annual tax returns or Annual SPT reporting for taxpayers for both Individuals and Entities is getting closer this year.
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Indoservice
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