Indonesia Tax Compliance Calendar 2026

Monthly and annual filing deadlines for PT PMAs in Indonesia — PPh 21, 23, 26, 4(2), PPN, SPT Badan, and Coretax transition obligations for the 2026 fiscal year.

Every PT PMA operating in Indonesia faces a dense calendar of monthly, quarterly, and annual tax obligations. Missing a filing deadline triggers automatic penalties — 2% per month for late payment and IDR 100,000–500,000 per late return depending on return type. The introduction of the Coretax system in 2025 added new system-level deadlines that sit alongside statutory filing dates.

Monthly obligations

PPh 21 (employee income tax withholding): Deposit by the 10th, file by the 20th of the following month. Requires reconciliation of payroll system output to withholding certificates (Bukti Potong A1) for each employee.

PPh 23 (withholding on services and dividends paid to residents): Deposit by the 10th, file by the 20th. Applies to payments for rent, technical services, management fees, dividends, interest, and royalties paid to domestic resident entities.

PPh 26 (withholding on payments to non-residents): Same deadlines as PPh 23. Rate depends on applicable DTAA — 15% default, reduced to 7.5%–10% under most DTAAs. Requires DGT-1 or DGT-2 form from non-resident recipient.

PPh 4(2) (final withholding tax): Covers land/building rentals (10%), construction services (2%–6%), and specific other payments. Deposit by the 10th, file by the 20th.

PPN (VAT): Monthly VAT return due by the last day of the following month. Tax invoices (Faktur Pajak) must be issued by the 15th of the month following supply. Coretax mandates electronic invoicing through the system for all PKP-registered entities.

Annual obligations

SPT Badan (Annual Corporate Income Tax Return): Due by the end of the 4th month following fiscal year end (April 30 for calendar-year entities). Requires fiscal correction workpapers, deferred tax reconciliation, and — for entities with related-party transactions above thresholds — transfer pricing documentation.

PPh 21 Annual (Form 1721): Reconciliation of annual employee withholding. Due by the end of the 3rd month following fiscal year end (March 31 for calendar-year entities).

BPJS annual reconciliation: BPJS Ketenagakerjaan and Kesehatan contribution reconciliation to payroll. Filed alongside SPT Badan supporting schedules.

Coretax 2026 updates

From January 2026, DJP requires all PKP entities to issue e-Faktur through the Coretax portal rather than the legacy e-Faktur application. Entities that have not migrated their signing certificates and nomor seri faktur pajak (NSFP) allocation to Coretax before January 1, 2026 will be unable to issue valid VAT invoices.

The Coretax e-filing system also replaces SPT Online for annual returns from fiscal year 2025 onward. CFOs and tax managers should ensure their tax software provider has completed the API integration with Coretax before the April 2026 SPT Badan deadline.