Periodic Income Tax Return Filing

A Periodic Tax Return is a Tax Return for a Tax Period.

Provisions for Filling Out Tax Return

As a Taxpayer, you should fill out, sign, and file your Tax Return correctly, completely, and clearly in Indonesian using Latin alphabet, Arabic numerals, and Rupiah currency to your Tax Office (KPP) or via other channels designated by the Directorate General of Taxes.

Periodic Tax Return must be filed electronically by a Taxpayer who:

  1. Is registered with Medium Tax Office, Tax Office within the Special Jakarta Regional Tax Office, and Tax Officewithin the Regional Large Tax Office; and/or
  2. Has previously filed their Periodic Tax Return electronically.

Special Provisions for Periodic Article 21 and/or Article 26 Income Tax Return Filing

An electronic Periodic Article 21 and/or Article 26 Income Tax Return must be used by a tax withholding agent, if they:

  1. Withhold Article 21 and/or Article 26 Income Tax from permanent employees, pension fund recipients, and/or civil servants, members of the National Armed Forces/Police of the Republic of Indonesia, state officials, and their pensioners of more than 20 (twenty) people in 1 (one) Tax Period;
  2. Withhold Article 21 (Non-Final) and/or Article 26 Income Tax in addition to withholding Income Tax as referred to in point a using withholding tax receipts of more than 20 (twenty) documents in 1 (one) Tax Period;
  3. Withhold Article 21 (Final) Income Tax using withholding tax receipts of more than 20 (twenty) documents in 1 (one) Tax Period; and/or
  4. Make tax payments using Tax Payment Slips (SSP) or other administrative instruments equivalent to Tax Payment Slip of more than 20 (twenty) documents in 1 (one) Tax Period.

Special Provisions for Periodic Article 23 and/or Article 26 Income Tax Return Filing

An electronic Periodic Article 23 and/or Article 26 Income Tax Return must be used by a tax withholding agent, if they:

  1. Issue more than 20 (twenty) withholding Article 23 and/or Article 26 Income Tax receipts in 1 (one) Tax Period; and/or
  2. Have a gross income as an Income Tax basis of more than Rp100,000,000 (one hundred million Rupiah) in one withholding tax receipt.

Periodic Article 23 and/or Article 26 Income Tax Return filing is facilitated in the electronic withholding Article 23 and/or Article 26 Income Tax receipt application.

Tax Return Filing

  1. e-Filing, by uploading csv file from e-SPT application to the Directorate General of Taxes website (www.pajak.go.id) or an Application Service Provider [List of Application Service Providers];
  2. Directly visiting the Tax Office;
  3. By post with a delivery receipt; or

Through delivery company or by courier service with a delivery receipt.