SPT Tahunan is the annual income tax return that Indonesian taxpayers file with the Directorate General of Taxes. Individuals file by 31 March and companies by 30 April, after the tax year ends. For tax year 2025, filed in 2026, the return is lodged through Coretax rather than DJP Online.
General information, not tax advice. Eligibility for SME regimes and filing positions depend on the facts and on the regulation text in force.
What is SPT Tahunan and who must file it?
SPT Tahunan is the annual return in which a taxpayer reports income, deductions, taxes already paid and any balance due or refundable. Corporate taxpayers file it for each tax year.
For an SME, the relevant return depends on the legal form. A PT or CV files the corporate annual return (SPT Tahunan PPh Badan). A sole proprietor files the individual return (SPT Tahunan PPh Orang Pribadi) and reports business income in it. For personal returns, see our guide to filing individual tax returns in Indonesia. The return closes the year's tax position and is often requested by banks, tenderers and counterparties, so late or inaccurate filing has effects beyond the penalty itself.
When is the SPT Tahunan due?
Individuals must file within three months of the end of the tax year (31 March for calendar-year taxpayers) and corporate taxpayers within four months (30 April).
The deadlines come from Article 3(3) of the General Provisions and Tax Procedures Law (UU KUP), as summarised by DGT on its filing deadline guidance. A taxpayer can request an extension of up to two months under Article 3(4) by notifying DGT within the time limit, which for corporates falls on 30 April for calendar-year taxpayers (PMK 81/2024, per DGT's explanation). An extension of time to file is not an extension of time to pay.
| Taxpayer | Filing deadline (calendar year) | Late-filing penalty (UU KUP Art. 7) |
|---|---|---|
| Individual | 31 March | Rp100,000 |
| Corporate | 30 April | Rp1,000,000 |
The penalty does not remove the duty to file; a late return can still be lodged. Late payment of the tax itself is treated separately, so settle the balance due on time. For tax year 2025, DGT issued KEP-55/PJ/2026 on 27 March 2026, which removed penalties for individuals who filed or paid by 30 April 2026. That was a one-off relaxation for a specific year; do not plan around similar relief.
How does the Coretax system change filing?
For tax year 2025 and later, annual returns are filed in Coretax; tax year 2024 returns were still filed through DJP Online.
DGT's guidance states that Coretax was used for the 2025 tax year administration, and that the corporate return always starts with the main form (induk), followed by the attachments. A corporate return needs financial statements, audited where the statements were audited, and the reconciliation attachment (Lampiran 1) depends on the business sector selected. If the return shows an amount payable, Coretax offers settlement through a tax deposit or a billing code, then "pay and report". See the Coretaxpedia guide to filing the corporate annual return.
Practical preparation:
- Activate the Coretax account and confirm the 16-digit taxpayer number and registered data (see NPWP Online, in Indonesian).
- Reconcile withholding certificates (bukti potong) in Coretax with your books before you file.
- Prepare financial statements and the reconciliation to taxable income.
- Settle any balance due before or when you submit.
Which tax regimes can an SME use?
An SME can be taxed at the standard corporate rate with a reduction under Article 31E, or under the 0.5% final regime if it qualifies; the choice is determined by law and legal form, not elective.
The standard corporate rate is 22% under the Income Tax Law as amended by UU HPP. Under Article 31E, a domestic corporate taxpayer with gross turnover up to Rp50 billion receives a 50% rate reduction on taxable income from the portion of turnover up to Rp4.8 billion (DGT explanation). Taxable income is apportioned by turnover, which is the assumption used here.
Illustration (arithmetic, assumption of proportional apportionment): turnover Rp10 billion and taxable income Rp1 billion. The share up to Rp4.8 billion is 48%, so Rp480 million is taxed at 11% = Rp52.8 million. The remaining Rp520 million is taxed at 22% = Rp114.4 million. Total Rp167.2 million, against Rp220 million without the facility.
The 0.5% final regime on gross turnover up to Rp4.8 billion was kept by Government Regulation 20 of 2026 (PP 20/2026), promulgated on 22 April 2026 (see DGT's overview). Which entity types may use it, and for how long, changed; DGT materials describe individuals, single-founder PT (PT Perorangan) and cooperatives, with transitional rules for others. Check the regulation text for your entity type before you rely on it. If you are a PT PMA, look first at the standard regime. For VAT on turnover above the entrepreneur threshold, see VAT in Indonesia.
What common errors do SMEs make?
The usual issues are late filing, mismatched withholding certificates, missing financial statements, and assuming a regime applies without testing eligibility.
- Filing deadlines missed because the Coretax account was not ready.
- Bukti potong from customers not matched to receivables, so credits are lost or disputed.
- Turnover understated by excluding income that counts toward the Rp4.8 billion test.
- Treating the Article 31E reduction as optional.
- Not reconciling PPh 21 and PPh 23 withholding; see Income Tax Article 21 and Tarif Pajak PPh 23 (Indonesian).
JCSS Indonesia provides filing readiness reviews through its Tax Compliance and Audit Readiness service.
Frequently asked questions
What is the deadline for an SME's annual tax return?
A company with a calendar tax year must file by 30 April, four months after year-end, under Article 3(3) of UU KUP. An individual, including a sole proprietor, must file by 31 March. An extension of up to two months is possible by prior notification, but payment is not extended.
What is the penalty for filing late?
UU KUP Article 7 sets a penalty of Rp1,000,000 for a late corporate annual return and Rp100,000 for an individual one, collected by tax assessment letter. The penalty does not cancel the duty to file, and late payment of tax is treated separately.
Do SMEs have to file through Coretax?
For tax year 2025 and beyond, yes: DGT guidance says corporate annual returns for tax year 2025 are filed in Coretax, while tax year 2024 returns were still filed through DJP Online. Activate your account and check your registered data before the deadline.
Is the 0.5% final tax still available?
DGT materials state that PP 20/2026 keeps the 0.5% rate and the Rp4.8 billion turnover limit. Eligibility by entity type and the transition rules vary, so confirm that your legal form qualifies. Otherwise you are taxed under the general rules, with Article 31E where applicable.
Can the filing deadline be extended?
Yes, by up to two months under Article 3(4) of UU KUP, if the taxpayer notifies DGT within the filing period; for a calendar-year company that notice falls due by 30 April (PMK 81/2024, as explained by DGT). The extension covers filing only, so any tax due should still be paid on time.
General information only, not legal or tax advice for your specific facts. Regulations change; confirm the current position with JCSS Indonesia before acting.