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Indonesia Tax Filing Guide — SPT Tahunan, e-Faktur, Unifikasi

the Indonesia tax filing for 2026. The guide covers: the annual ITR (SPT Tahunan) — the deadline March 31 for the individuals and April 30 for the companies; the monthly VAT filing through the e-Faktur system by the 15th of the following month; the Unifikasi e-filing system — the unified tax return platform introduced in 2022; the PPh 21/23/26/4(2) monthly returns for the withholding taxes; and the penalties — the late payment penalty of 2% per month.

Annual ITR — SPT Tahunan

  • Individuals — March 31 (SPT Tahunan PPh OP): The individual taxpayers (the "Wajib Pajak Orang Pribadi" — the "WP OP") must file the annual income tax return (the "Surat Pemberitahuan Tahunan Pajak Penghasilan" — the "SPT Tahunan PPh") by March 31 of the following year. The SPT Tahunan covers all the income earned during the calendar year (January to December).
  • Companies — April 30 (SPT Tahunan PPh Badan): The corporate taxpayers (the "Wajib Pajak Badan") must file the annual corporate income tax return by April 30 of the following year. The corporate tax year is the calendar year unless the DJP approves the different fiscal year.
  • e-Filing: The SPT Tahunan must be submitted electronically through the DJP Online portal (the "e-Filing" system). The taxpayers may also use the third-party tax preparation software integrated with the DJP API.
  • SPT forms: (a) the Form 1770 — for the individual taxpayers with the business income, (b) the Form 1770S — for the individual employees with the single employer, (c) the Form 1770SS — the simplified form for the individual employees with the single employer and the income below IDR 60 million, (d) the Form 1771 — for the corporate taxpayers.

Monthly VAT Filing — e-Faktur

  • VAT period — monthly: The VAT (the PPN — the Pajak Pertambahan Nilai) is reported on the monthly basis. The PKP (Pengusaha Kena Pajak — the VAT entrepreneur) must submit the monthly VAT return (the "SPT Masa PPN") by the 15th of the following month.
  • e-Faktur system: The tax invoices (the "Faktur Pajak") must be issued through the e-Faktur system — the DJP's electronic invoicing platform. The e-Faktur system generates the unique invoice numbers and transmits the invoice data to the DJP in the real time.
  • VAT rate — 11% (12% from 2025): The standard VAT rate is 11% (scheduled to increase to 12% in 2025). The exports of the goods and the certain services are subject to the 0% VAT rate.

Unifikasi e-Filing System (Since 2022)

  • Unified system: The Unifikasi (the "unified tax return system") was introduced in 2022 to consolidate the various monthly tax returns into the single platform. The Unifikasi system replaces the separate e-SPT applications for the different tax types.
  • Coverage: The Unifikasi system covers: (a) the PPh 21 (the employee income tax), (b) the PPh 23 (the withholding tax on the services and the royalties), (c) the PPh 26 (the non-resident withholding tax), (d) the PPh 4(2) (the final withholding tax), (e) the PPh 15 (the shipping and aviation tax), (f) the PPN (the VAT).
  • Mandatory use: The Unifikasi system is mandatory for all the taxpayers as of 2024. The legacy e-SPT applications are no longer accepted.

PPh Monthly Returns — 21, 23, 26, 4(2)

  • PPh 21 — Employee income tax: The employer must withhold the PPh 21 (the employee income tax) from the monthly salary and remit it to the DJP by the 10th of the following month. The monthly SPT Masa PPh 21 must be filed by the 20th.
  • PPh 23 — Services and royalties: The withholding tax on the domestic services, the royalties, the rent, and the other income at the rates of 2% (the services) or 15% (the royalties and the dividends). The return is due by the 10th (payment) and the 20th (filing) of the following month.
  • PPh 26 — Non-resident withholding: The 20% withholding on the payments to the non-residents. The monthly return due by the 10th/20th of the following month.
  • PPh 4(2) — Final tax: The final withholding tax on the rental income (10%), the construction services (2-4%), the interest on the deposits (20%), and the other final-tax income. The monthly return due by the 10th/20th.

Penalties — Late Payment and Late Filing

  • Late payment penalty — 2%/month: The underpaid or the late-paid tax is subject to the penalty of 2% per month (the "bunga penagihan" — the "collection interest") calculated from the due date to the payment date. The maximum penalty is 24 months (48%).
  • Late filing penalty: The late filing of the SPT Tahunan is subject to the fixed penalty: (a) IDR 100,000 for the individual taxpayers (Form 1770SS/1770S), (b) IDR 1,000,000 for the corporate taxpayers (Form 1771).
  • Tax audit: The DJP may conduct the tax audit (the "pemeriksaan pajak" — the "tax audit") for the non-compliance, the incorrect reporting, or the significant discrepancies. The audit may result in the tax assessments, the penalties up to 200% of the underpaid tax, and the criminal prosecution for the tax evasion.

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