TaxSavvyID

Loss making company still files

PT kami rugi. Perlu lapor SPT badan?

The situation

Yes. A company files its annual return even with a loss. Losses can be carried forward for up to 5 years.

The law

  • Art 3, Law 6/1983 on General Provisions and Tax Procedures (KUP Law), as last amended by Law 6/2023: Returns are due 20 days after the month for most monthly returns, end of the next month for VAT, 3 months after year end for individuals and 4 months for companies; annual returns can be extended by up to 2 months
  • Art 17, Law 7/1983 on Income Tax (PPh Law), as last amended by Law 6/2023: Individual rates: 5 percent up to IDR 60 million, 15 percent to IDR 250 million, 25 percent to IDR 500 million, 30 percent to IDR 5 billion, 35 percent above; company rate 22 percent

What it means for you

Filing records the loss so you can use it later. Example: loss IDR 300 million in 2025 can offset profits up to 2030. Without a filed return, the loss may be hard to claim later.

What to do

  1. Prepare accounts.
  2. Compute fiscal loss.
  3. File the return.
  4. Track loss expiry.

Late filing still costs IDR 1,000,000.

We can do this for youCorporate annual income tax return (SPT Tahunan PPh Badan): fiscal adjustments, Art 31E, instalments and financial statements: IDR 7.500.000

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