Individual annual income tax return (SPT Tahunan PPh Orang Pribadi) in Coretax

We collect your bukti potong, assets and debts, check the prepopulated data in Coretax, apply PTKP, compute any tax due or refund, and file and sign the return for you with your digital certificate.

IDR 750.000Yearly

For: Salaried employees, expatriates, business owners, freelancers and investors who must file the yearly individual return, including first time filers after the move to Coretax.

What we need from you

Annual withholding slip from employer (BPA1, formerly 1721-A1)
Salary and PPh 21 credit
Other bukti potong (interest, rent, prizes, honoraria)
Credits and final income
List of assets at 31 December with cost
Asset schedule
Debts at 31 December
Liability schedule
Family data
PTKP status
Business turnover and books or records
For business income
Foreign income and foreign tax paid
Residents are taxed worldwide

What we discuss

Did you change employers or have two employers this year?
Two slips usually mean extra tax due
Do you have side income, rent or foreign income?
Must be added to the return
Are you married and filing jointly or separately?
Affects PTKP and whose return carries income
Did you buy or sell assets such as property, cars or shares?
Asset list and possible final tax
Are you a foreigner in your first 4 years?
Territorial option may apply for some experts

What we file

Check prepopulated data and slips
Compute tax
Taxable income IDR 300,000,000: 5 percent of 60m = 3,000,000; 15 percent of 190m = 28,500,000; 25 percent of 50m = 12,500,000; total IDR 44,000,000 less PPh 21 credits
Pay Art 29 balance
Sign and submit

What you get

Filed return with electronic receipt (BPE)
Tax computation and asset schedule
Notes on refund or next year PPh 25 instalment

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 Source
Art 7, Law 6/1983 on General Provisions and Tax Procedures (KUP Law), as last amended by Law 6/2023: Late return fines: IDR 500,000 monthly VAT, IDR 100,000 other monthly returns, IDR 1,000,000 company annual return, IDR 100,000 individual annual return Source
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 Source
Art 7, Law 7/1983 on Income Tax (PPh Law), as last amended by Law 6/2023 and PMK 101/PMK.010/2016: Non-taxable income (PTKP) is IDR 54,000,000 for the taxpayer, plus IDR 4,500,000 if married and IDR 4,500,000 per dependant up to 3 Source
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 Source

Questions people ask

Online payment in IDR is not open yet. Send us a message and an adviser for Indonesia confirms the scope and the fee before any work starts.