Still unsure how to file your Annual Tax Return (SPT Tahunan) and worried about making mistakes? You’re not alone. Many first-time taxpayers feel confused about where to begin once tax reporting season arrives.
Indonesia adopts a self-assessment system, meaning taxpayers are responsible for calculating, paying, and reporting their own income taxes. Starting in 2026 (for the 2025 tax year), Annual SPT reporting can be completed online through the official Coretax DJP website managed by the Direktorat Jenderal Pajak.
So, how do you file an Annual SPT for both Individual and Corporate Taxpayers? Here’s your complete, easy-to-follow guide.
What Is an Annual Tax Return (SPT Tahunan)?
An Annual Tax Return (Surat Pemberitahuan Tahunan/SPT) is an official document used by taxpayers to report and account for their annual tax obligations in accordance with Indonesian tax regulations.
The SPT includes detailed information about:
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Gross income
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Net income
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Tax payable
Both individuals and business entities must submit their Annual SPT to the Direktorat Jenderal Pajak, as regulated under Law No. 7 of 2021 concerning the Harmonization of Tax Regulations.
Why Filing Your Annual SPT Is Important
Filing your Annual SPT is not just an administrative formality. It helps you:
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Review your overall tax position
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Determine whether you have overpaid (eligible for refund or compensation)
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Identify any underpaid taxes that must be settled
Annual SPT Deadlines
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Individual Taxpayers: No later than March 31 following the end of the tax year
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Corporate Taxpayers: No later than April 30 following the end of the tax year
For example:
For the January–December 2025 tax year:
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Individuals must file by March 31, 2026
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Corporations must file by April 30, 2026
Who Is Required to File an Annual SPT?
Here are the categories of taxpayers required to submit an Annual SPT:
1. Individual Taxpayers (Wajib Pajak Orang Pribadi)
Individuals who have a Taxpayer Identification Number (NPWP) and earn income as:
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Employees
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Freelancers
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Professionals (doctors, lawyers, consultants, etc.)
If annual income exceeds the Non-Taxable Income Threshold (PTKP) — currently IDR 54 million per year for unmarried individuals — filing is mandatory.
Even if income is below the threshold, filing is still recommended to keep tax records accurate and updated.
2. Corporate Taxpayers (Wajib Pajak Badan)
Corporate taxpayers include business entities such as:
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Limited Liability Companies (PT)
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Limited Partnerships (CV)
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Firms
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Cooperatives
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Foundations and non-profit organizations
All registered entities are required to submit Annual SPT reports.
3. Taxpayers Earning Income from Abroad
Indonesian taxpayers who receive overseas income must also report it in their Annual SPT.
Although foreign income may be taxed domestically, taxpayers can apply for a foreign tax credit, allowing taxes paid abroad to be credited according to applicable regulations to avoid double taxation.
4. Taxpayers with Investment Income
Income from investments must also be reported, including:
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Stocks
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Bonds
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Mutual funds
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Property
Even if certain investment income is subject to final tax, it must still be declared in the Annual SPT for complete compliance.
5. Individuals No Longer Working but Still Holding an NPWP
Retired or unemployed individuals who still hold an NPWP are administratively required to file an Annual SPT.
If there is no income, they may submit a nil return. Alternatively, taxpayers may apply for Non-Effective (NE) status if they no longer earn income or conduct business activities.
Requirements for Filing an Annual SPT
A. Requirements for Individual Taxpayers
Prepare the following documents:
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Form 1721-A1/A2 (withholding tax slip from employer)
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NPWP
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Coretax DJP account
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Additional Article 21 withholding slips (if applicable)
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Family details, asset and liability lists, and other relevant income documents
B. Requirements for Corporate Taxpayers
Prepare:
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Active Corporate NPWP
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Coretax DJP account
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Audited financial statements (PDF format)
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Monthly Corporate Income Tax Returns (January–December)
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Tax Payment Slip (SSP), especially if underpayment occurs
How to File Your Annual SPT Online via Coretax DJP
Starting in 2026 (for the 2025 tax year), taxpayers can file their Annual SPT online through Coretax DJP.
A. How to File an Individual Annual SPT Online
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Log in to your Coretax DJP account.
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Select the “Surat Pemberitahuan (SPT)” menu.
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Click “Create SPT Draft.”
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Choose “Individual Income Tax (PPh Orang Pribadi).”
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Select “Annual SPT” and choose the relevant tax period (e.g., January–December 2025).
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Select “Normal” reporting type.
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Click the pencil icon to fill in the form.
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Complete the data based on prepared documents. Employees should select “Employment” under income source.
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Sign electronically using your DJP Authorization Code or digital certificate.
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Save and confirm submission.
B. How to File a Corporate Annual SPT Online
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Prepare supporting documents (balance sheet, income statement, depreciation schedule, monthly revenue list, withholding slips).
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Log in to the Coretax DJP account using the correct Corporate NPWP.
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Go to the SPT menu and click “Create SPT Draft.”
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Select “Corporate Income Tax (PPh Badan)” and the appropriate tax period.
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Choose “Normal” mode.
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Fill in the main and attachment forms, including identity data, financial reports, final income tax details, and tax calculations.
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Upload supporting documents.
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Sign electronically using your DJP Authorization Code or digital certificate.
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Save and confirm submission.
Filing Taxes Is Part of Healthy Financial Management
Understanding how to file your Annual SPT properly helps ensure compliance and keeps your financial administration organized. When your tax matters are in order, you can focus more confidently on managing savings, investments, and long-term financial plans.
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