Refund shown in the annual return
SPT saya lebih bayar. Gimana proses refund-nya?
The situation
If tax credits exceed tax due, the return shows an overpayment. You can ask for a refund or carry it forward.
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
- PMK 81/2024 on tax provisions for implementing the Core Tax Administration System (Coretax): In force 1 January 2025; Coretax registration, returns, payment due dates aligned to the 15th of the following month, prepopulated returns and deposit balance
What it means for you
Small individual refunds may get a faster process; larger ones can lead to a tax audit. Check that the overpayment is real, often from a double slip or a deduction error, before you ask. Example: employer over withheld IDR 1,500,000 in December; better to ask the employer to return it under payroll rules.
What to do
- Check why there is an overpayment.
- Fix slip errors with employers first.
- Choose refund or carry forward in Coretax.
- Keep documents ready for checks.
A refund request can trigger an audit of the whole return.
We can do this for youIndividual annual income tax return (SPT Tahunan PPh Orang Pribadi) in Coretax: IDR 750.000