Indonesian SMEs must file SPT Tahunan every year. The 2025 season introduces Coretax, a new platform that replaces DJP Online for future filings, as mandated by PER-8/PJ/2025 and PER-11/PJ/2025. This comprehensive guide shows what SPT is, who must file, exact deadlines, and step-by-step instructions for both systems. Follow these expert-verified steps to avoid penalties and file on time.
SPT adalah Surat Pemberitahuan (Tax Return), the annual tax return that every individual and business with taxable income must submit to the Directorate General of Taxes (DGT), as specified in Law No. 36 of 2008 on Income Tax. It serves as your annual tax report where you list income, expenses, taxes already paid, and any balance due.
DJP Official Statement: “The implementation of Coretax represents a fundamental modernization of Indonesia’s tax administration system, designed to improve service quality and compliance efficiency.” – Director General of Taxes, January 2025⁴
Based on KEP-79/PJ/2025 and official DJP announcements:

Action Required: Complete 2024 filing in DJP Online by April 11, 2025, then establish Coretax account before next season, as per DGT Circular SE-07/PJ/2025.
According to Article 3 of Law No. 36/2008:
Individuals (Orang Pribadi):
Entities (Badan):
Non-residents:
Different rules apply per PMK-215/PMK.03/2023
Expert Insight: “Many SMEs mistakenly believe they don’t need to file if they’re unprofitable. This is incorrect – filing obligations exist regardless of financial results.”
Per KEP-79/PJ/2025 and Article 3 PMK-243/PMK.03/2014:

*Extension to 11 April 2025 for 2024 data only per DGT Announcement April 1, 2025; payment still due 31 March.
Identity Documents:
Financial Statements:
Withholding Slips (Bukti Potong):
Expense & Asset Records:
Tax Payment Proofs:
Client Testimonial: “The documents audit provided by JCSS Indonesia was incredibly helpful. We avoided the usual last-minute scramble and filed stress-free.”
2024 Return Filing via DJP Online (Deadline: April 11, 2025)
Step 1: System Access
Step 2: Form Selection
Step 3: Data Entry Process
Step 4: Document Upload
Step 5: Validation & Submission
Account Creation Process:
Key Differences from DJP Online:
System Administrator Note: “Coretax represents a significant improvement in user experience while maintaining the same underlying tax calculation rules.” – DGT IT Systems Division

Expert Tip: “The most common mistake we see is SMEs using Form 1770 S when they should use 1770. This happens when business income isn’t properly categorized.”
Penalty Structure per PMK-08/PMK.04/2017:
Correction Process:
Storage Requirements per PMK-252/PMK.03/2008:
Monthly Best Practices:
2026 Preparation Strategy:
Q: What is SPT Tahunan exactly?
A: SPT Tahunan is the mandatory annual income tax return that must be submitted to DGT, containing comprehensive information about your yearly income, expenses, and tax obligations as defined in Law No. 36 of 2008.
Q: When is the absolute deadline for SPT Tahunan 2025?
A: March 31, 2025 for individuals and April 30, 2025 for entities filing calendar year returns, as specified in KEP-79/PJ/2025⁵. The April 11 extension applies only to 2024 data.
Q: Do startups need transfer pricing documentation?
A: Yes, if related-party transactions exceed IDR 5 billion annually, as per PMK-213/PMK.03/2016¹⁵.
Q: What are penetration testing costs in Jakarta?
A: IDR 45–90 million per application, depending on scope and complexity.
Q: Is zero trust suitable for SMEs?
A: Recommended for companies with 30+ employees and high-sensitivity data requirements.
Our Free Resources:
[2025 Tax Calendar] – All critical deadlines and requirements
Have questions about Coretax setup, complex tax filings, or compliance strategies? Schedule a complimentary 15-minute consultation with our licensed tax experts.
Contact: [Email: [email protected]] | Schedule Online: [Booking Link]
Our Credentials:
Disclaimer: This guide provides general information only. Specific situations may require professional consultation. Tax regulations are subject to change.
What’s Taking place i’m new to this, I stumbled upon this I have
found It positively helpful and it has helped me out
loads. I hope to contribute & assist different customers like
its helped me. Great job. https://thevexbox.com/
What a material of un-ambiguity and preserveness of precious knowledge on the topic
of unpredicted feelings. https://Tritonslots.fr/
Having read this I thought it was extremely informative.
I appreciate you finding the time and effort to put this article together.
I once again find myself personally spending a lot of time both reading and posting comments.
But so what, it was still worth it! https://Azurslot.mobi
Thanks very interesting blog! https://Tritonslotsgermany.com/
I don’t even understand how I ended up right here, however I thought this submit used to be great.
I do not realize who you might be but definitely you
are going to a well-known blogger in case you are not already.
Cheers! https://au-azurslot.com/
Oh my goodness! Incredible article dude! Many thanks, However I am having problems with your RSS.
I don’t know why I can’t subscribe to it.
Is there anyone else having identical RSS problems?
Anyone who knows the answer will you kindly respond? Thanks!! https://azurslot-dk.com/
What’s up colleagues, how is the whole thing, and what you wish for to
say regarding this paragraph, in my view its in fact awesome in support of
me. https://spinando.CO.Com/
Hello, yes this article is really pleasant and I have learned lot of things from it about blogging.
thanks. https://Azur-Slot.no/
I have been browsing online more than 2 hours today, yet I never found any interesting article like yours.
It’s pretty worth enough for me. In my opinion,
if all web owners and bloggers made good content as you did, the internet
will be much more useful than ever before. https://Azurslot-no.com
I could not resist commenting. Perfectly written! https://Tritonslotsportugal.com/
You’re so interesting! I don’t suppose I’ve read something like this before.
So great to find another person with a few genuine thoughts on this subject matter.
Seriously.. many thanks for starting this up. This site is something
that’s needed on the internet, someone with a little originality! https://tonybets.Eu.com/
태백출장마사지홈타이는 24시간 언제든 이용 가능한 출장 전문 서비스입니다
광명출장마사지홈타이는 24시간 언제든 이용 가능한 출장 전문 서비스입니다
태백출장마사지홈타이는 24시간 언제든 이용 가능한 출장 전문 서비스입니다
평창출장마사지홈타이는 24시간 언제든 이용 가능한 출장 전문 서비스입니다
이천출장마사지홈타이는 24시간 언제든 이용 가능한 출장 전문 서비스입니다
서귀포출장마사지홈타이는 24시간 언제든 이용 가능한 출장 전문 서비스입니다
청주출장마사지홈타이는 24시간 언제든 이용 가능한 출장 전문 서비스입니다
Amazing! Its truly remarkable paragraph, I have got much
clear idea regarding from this post. https://spinando.fr
It’s great that you are getting ideas from this article as well
as from our discussion made here. https://Barcampuz.net/
Can you be more specific about the content of your article? After reading it, I still have some doubts. Hope you can help me. https://www.binance.com/futures/ref?code=MBLCVVZG
I am really impressed with your writing skills as well as
with the layout on your blog. Is this a paid theme or did you modify it yourself?
Either way keep up the nice quality writing, it’s rare to see a nice
blog like this one these days.
Thanks for sharing this valuable information.
The content is clear and easy to understand.
I found several useful points here.
Looking forward to your future posts.
Neat blog! Is your theme custom made or did you download it from somewhere?
A design like yours with a few simple adjustements would really make my blog shine.
Please let me know where you got your theme.
Thanks https://Azurslot.casino