This is how to report personal and corporate annual tax returns online

"Reporting the annual income tax return is an obligation that must be fulfilled by every taxpayer. To avoid errors, pay close attention to the following reporting requirements and steps."

Please note that currently the tax system in Indonesia adheres to a self-assessment system. This system gives taxpayers the authority to complete their income tax reporting process independently.

It's not just income tax that you have to comply with, but also the obligation to pay Motor Vehicle Tax (PKB) and Land and Building Tax (PBB), for example.

Currently, paying taxes is easier to do online without needing to come to the tax office by using the OCTO Mobile application . CIMB Niaga mobile banking can also be used to withdraw cash without a card or open a savings account.

The Importance of Reporting Annual SPT

The Annual SPT is a notification form for a tax year which contains information regarding the taxpayer's income, net income and tax payable.

Annual SPT reports must be made every year by individuals or business entities to the Directorate General of Taxes (DJP) as regulated in Law (UU) Number 7 of 2021 concerning Harmonization of Tax Regulations.

Individual taxpayers' annual SPT must be reported no later than March 31 following the tax year. Meanwhile, corporate taxpayers must report their annual SPT no later than four months after the tax year ends or until April 30.

Reporting your annual SPT will help you find out whether you have overpaid tax or underpaid tax. Overpayments will be refunded or offset against future underpayments.

Annual SPT Reporting Requirements

Before you start reporting your annual SPT, it is important to know several conditions that must be met by individual taxpayers and corporate taxpayers.

Requirements for Reporting Individual Annual Tax Returns

For individual taxpayers, the following requirements are required in the annual SPT reporting process:

• Proof of tax withholding 1721-A1 or 1721-A2 from the company where you work
• EFIN (Electronic Filing Identification Number)
• NPWP (Taxpayer Identification Number)
• Have an online DJP account
• Proof of other Article 21 Income Tax deductions if you have other sources of income
• List of family structure, list of assets and liabilities (debts), and other data related to your income and taxes.

Requirements for Reporting Annual Corporate Tax Returns

The following is a list of documents that you must prepare before reporting your Annual Corporate Tax Return:

• Corporate NPWP that is still active and valid
• EFIN body 
• Corporate Income Tax SPT Form 1771
• Scan results of financial reports that have been audited by a Public Accountant in PDF format
• Periodic Corporate Income Tax Return for the tax reporting period January to December
• Proof of payment is in the form of a tax payment letter (SSP) if the SPT status is Underpaid.

Once all the requirements above are met, you can immediately report your annual SPT via the official DJP Online website. 

How to Report Annual SPT Online

Reporting your annual SPT is now much easier and more practical with the presence of the e-Filing system. Just by using the internet, you can complete your tax obligations without having to visit the Tax Service Office (KPP).

Reporting annual SPT online is the main choice for many people because it offers convenience, practicality and time efficiency.

How to Report Individual Annual Tax Returns

The following are the steps for reporting your personal annual SPT online as reported by the Directorate General of Taxes:

1. Open the site https://djponline.pajak.go.id/ .
2. Enter your NPWP or NIK, password and security code. Click "Login".
3. On the main page, select the "Reports" menu, then select the e-Filing icon and click the "Create SPT" button.
4. Select the type of annual tax return to be reported, (1770S for employees and 1770 for entrepreneurs).
5. Select the tax year and fill in the SPT status with any corrections, then click "Next Step".
6. Follow the guide to fill in SPT data in stages. There are 18 stages that need to be gone through, starting from final income data, assets, to debts for the tax year.
7. If you don't have any tax debt, the system will show your SPT status (nil, underpaid, or overpaid).
8. Fill in the SPT according to the status, then click the "Approve" button.
9. DJP will send a verification code to your registered telephone number or email.
10. Enter the verification code you received, then click the "Send SPT" button to complete the reporting process.

You will later receive an electronic receipt (e-SPT) via email as proof that you have submitted your annual SPT.

How to Report Annual Corporate Tax Returns

The obligation to report the Agency's Annual SPT is regulated in the Director General of Taxes (PER) Regulation Number PER-30/PJ/2017 . Corporate SPT functions as a tax document to report business activities and taxes owed.

Different from reporting SPT for individuals using e-Filing, report annual SPT for entities using e-Form with the following steps:

1. Make sure your laptop has the form viewer application installed .
2. Open the site https://djponline.pajak.go.id/ .
3. Enter your NPWP and password , as well as the security code listed.
4. Select the "Report" menu, then select the "e-Form" icon and click the "Create SPT" button.
5. Select the tax year, SPT status, and token delivery medium.
6. Click "Download Form", then the e-Form will automatically download.
7. Fill in all columns in the e-Form with correct data. You can follow the guide for filling out e-Form 1771 provided by the Directorate General of Taxes.
8. Re-enter the DJP Online site, then upload the SPT 1771 file that has been filled in along with the attached tax deduction proof and other required documents.
9. Click "Send SPT" and enter the verification code sent to the company email or telephone number.
10. Click " Submit " to complete the annual SPT report.

These are the steps for reporting annual SPT online for individual and corporate taxpayers. If you experience difficulties, contact Kring Tax on 1500200 or visit the nearest DJP office.

Easily Pay Taxes with OCTO Mobile

As mandatory as reporting the annual SPT, every citizen also has the obligation to pay direct taxes , such as Motor Vehicle Tax (PKB) and Land and Building Tax (PBB).

CIMB Niaga through OCTO Mobile provides easy and fast tax payment solutions. OCTO Mobile is a mobile banking application from CIMB Niaga that offers various complete features to facilitate your financial transactions, including payment of Motor Vehicle Tax and Land and Building Tax.

The following are the steps for paying taxes via the OCTO Mobile application :

1. Open the OCTO Mobile application and log in to your account.
2. Select the "Pay Bill" menu, then select “State Revenue” and select the type of tax you want to pay.
3. Enter the Tax Object Number or billing code to proceed to the payment stage.
4. Confirm your payment data, make sure all the information listed is correct.
5. Enter your OCTO Mobile PIN to complete the tax payment transaction.

Enjoy the convenience of paying taxes online and other financial transactions with OCTO Mobile. Find out other interesting features and benefits of OCTO Mobile on this page .

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