SPT or Annual Tax Return according to Pajak.go.id is a letter which is used by the Taxpayer to report the calculation and / or payment of taxes, tax objects and / or non-tax objects, and / or assets and liabilities in accordance with the provisions of taxation legislation.
Every Indonesian citizen (WNI), if he already has a personal income that matches the criteria for taxable income (PKP), is subject to income tax (PPh) and must report an annual tax return by submitting it to the Directorate General of Taxes every year. Meanwhile, if it is not in accordance with the criteria for taxable income, it is still required to report so that it is not subject to income tax. This has been regulated in Law No. 7 of 1983 with the last amendment in Law No. 36 of 2008.
Based on PMK No. 101 / PMK. 010/2016, the taxpayer will not be subject to income tax if the taxpayer’s income is equal to or not more than IDR 54,000,000. The objects of non-taxable income are described as follows.
- Rp. 54.000.000,- for individual taxpayers.
- Rp. 4.500.000,- additional for married Taxpayers.
- Rp. 54.000.000,- for wives who have this amount of income has been combined with the husband’s income.
- Rp. 4.500.000,- additional for each member of the biological family and family in the lineage as well as adopted children who are fully dependent, a maximum of 3 people for each family.
Apart from individuals, SPT must also be reported by Organizational Bodies / Companies. Agencies that have met the objective requirements established under Indonesian laws and regulations, such as foundations, state-owned companies, limited liability companies, firms, BUMDs, CVs, associations, etc. In addition, a permanent establishment that has the same tax obligations as a corporate tax subject also has an obligation to report tax returns and pay taxes.
Annual Tax Returns are divided for private individuals and for organizations/companies. The SPT report itself has started since January 1, 2021. For individual taxpayers, the deadline for reporting is a maximum of 3 months after the end of the tax year or March 31. For corporate taxpayers, no later than 4 months after the end of the tax year or April 30. If you are late in paying taxes on time, you will be subject to tax penalties in the form of fines.
Integra Consulting is a company that partners with registered tax consultants (KIP-1510 / IP.C / PJ / 2015) so that you can simplify your workload in reporting the annual SPT.