- Home
- Tax Services
- Annual Tax Reporting
Annual Tax Reporting
Tax & Accountancy Services
- Share:
Annual Tax in Indonesia, is tax that needs to be paid specifically every year to the tax authority in Indonesia, which is the Directorate General of Tax.
The subjects that are inclined to file the tax report to the tax authority in Indonesia are both individuals as well as corporates that must acquire Tax ID (NPWP) or receive annual income through profits such as wages, dividends, revenues, and other source of income.
Benefits of Using Lets Move Indonesia TConsultant for Annual Tax Return (SPT Tahunan) in Indonesia
- Ensures accurate and timely submission of SPT Tahunan in full compliance with Indonesian tax regulations.
- Reduces the risk of administrative penalties, interest charges, and post-filing corrections.
- Aligns annual tax reporting with your audited or management financial statements.
- Provides clear guidance on deductible expenses and applicable tax treatments.
- Supports both individual and corporate taxpayers, including foreign-owned entities.
- Manages complex reporting requirements for cross-border income and transactions.
- Reviews tax positions to identify compliance gaps before submission.
- Assists with e-Filing and documentation readiness under the DGT system.
- Offers practical clarification during tax authority inquiries or follow-ups.
- Delivers peace of mind through a structured, professional reporting process.
Updated Corporate Income Tax Rates (CIT) in Indonesia (2025 - 2026)
Indonesia applies a flat rate of corporate income tax of 22% on net taxable income (2025 – 2026). Certain sectors and specific types of income may be subject to alternative tax treatments or special tax regimes under prevailing regulations.
Public Company Incentives
Publicly listed companies that meet the minimum free float requirement of 40%, along with other regulatory conditions, are eligible for a 3% tax deduction from the standard CIT rate, resulting in an effective tax rate of 19%.
Small and Medium Enterprise (SME) Incentives
Corporate taxpayers with an annual gross turnover of up to IDR 50 billion are entitled to a 50% reduction of the standard CIT rate, applied proportionally to taxable income derived from gross turnover of up to IDR 4.8 billion.
Separately, enterprises with annual gross turnover not exceeding IDR 4.8 billion may be subject to a final income tax of 0.5% calculated on total turnover, subject to applicable eligibility criteria.
Register Electronic Filing Identification Number (EFIN) Through Lets Move Indonesia
Electronic Filing Identification Number from Lets Move Indonesia offers to assist any company that needs their company to register for an EFIN.
How to File Your Annual Income Tax Return?
In order to process the Annual Income Tax Report to the tax authority in Indonesia, first you need to register yourself as an individual, or the company that is subject to comply with the Annual Tax to the Directorate General of Tax.
The registration will require a series of documents to be submitted, bearing in mind the frequent and sudden changes to tax obligation regulations in Indonesia.
Please note that it is compulsory for individuals and corporations to file the tax report to the Indonesian Tax Authority, which is required by the applicable Indonesian Law.
When is the deadline to process the Annual Tax
The deadline for the Individual Annual Tax would be on the 31st March every year. For the Corporate Annual Tax, taxpayers must file on 30th April every year.
Can you submit your tax report past the deadline?
Yes, you can apply for an extension of deadline for the tax report by notifying the Directorate General of Tax beforehand.
What happens when you’re late on submitting your report past the deadline, and are there any exceptions to not filing an Annual Tax Report?
You will be charged 2% monthly interest on the payable tax, and also charged with an administrative fee of Rp 100.000 for individual tax, and Rp 1.000.000 for corporate tax.
An individual who will only be staying for less than 183 days in Indonesia, within the taxable year, is not obligated to file the Annual Tax Report.
What if you’re leaving Indonesia? What would happen to the obligation of reporting the Annual Tax?
If you’re only leaving Indonesia temporarily, you are still obligated to file the Annual Tax Report. However, if you’re leaving Indonesia permanently, you need to notify the authorities regarding your departure and your cancellation of your Tax ID (NPWP).
Full inclusive Tax Packages from Lets Move Indonesia
Lets Move Indonesia is proud to offer a variety of exclusive Tax & Accountancy packages to ensure your business operates smoothly at a cost-effective price. To find out more about our packages, Click Here!
Want to know more about taxes in Indonesia? Then check out our useful guide!
Tax in Indonesia – Your Most Common Questions Answered!
For further information or professional assistance with your tax reporting or other related matters, we invite you to contact the Lets Move Indonesia team.
Based in Jakarta, our experienced consultants support individuals, investors, and any company in Indonesia in managing their tax obligations in accordance with prevailing regulations. With in-depth knowledge of local tax administrations, we assist with monthly and annual tax reporting, individual tax filings, payroll management, and accountancy requirements.
Our objective is to streamline tax processes, reduce administrative burden, and ensure that your tax affairs are handled accurately and efficiently, allowing you to focus on your core business activities with confidence.
Other Popular Tax Management Services in Indonesia
- Share :
Contact Us
Speak to Our Team Now to Get Your Free Consultation!
More of Our Popular Indonesia Tax Services
Stay informed with the latest Indonesia Visa & Business updates.
Latest News
Get to Know Latest Business & Visa Updates
Establishing and operating a business in Indonesia involves more than completing the initial incorporation process. Among the most significant is the submission of the Investment Activity Report (Laporan Kegiatan Penanaman Modal or LKPM). Submitting the LKPM is a mandatory periodic reporting process administered by the Ministry of Investment Coordinating Board / BKPM through the Online […]
Natalia Harfiana
06/18/2026
For most foreign nationals, the journey begins with a KITAS (Limited Stay Permit). However, immigration planning should not stop there. Knowing when and how to extend a KITAS, properly close a permit, transition to a KITAP (Permanent Stay Permit), or eventually pursue Indonesian citizenship can help avoid unnecessary complications and support long-term residency goals. This […]
Lets Move Indonesia
06/17/2026
For foreign nationals seeking employment opportunities in Indonesia, obtaining the correct immigration and employment authorisation is a legal necessity. Indonesian regulations require foreign workers to hold the appropriate stay permit and manpower approvals before undertaking employment activities in the country. This guide explains the various types of Work Visa KITAS available in Indonesia, the differences […]
Lets Move Indonesia
06/15/2026
For many foreigners looking to relocate to Indonesia, choosing the right long-term visa can be confusing. Questions frequently arise around the differences between the Second Home Visa, Golden Visa, Investor KITAS, and the increasingly discussed concept of a “Remote Worker Visa.” Are the Second Home Visa and Golden Visa the same? Is the Second Home […]
Lets Move Indonesia
06/12/2026
Indonesia remains one of Southeast Asia’s most attractive destinations for international travellers, entrepreneurs, investors, and business professionals. Whether you’re exploring opportunities in Bali, conducting market research, attending business meetings, or simply visiting Indonesia regularly for tourism purposes, choosing the correct visa can significantly simplify your travel plans. For foreigners who anticipate frequent visits, the Multiple […]
Lets Move Indonesia
06/11/2026
For many families, living across different countries can make it difficult to stay connected. To support family reunification, Indonesian Immigration offers the E31G Parent Visa, a family-sponsored Limited Stay Visa specifically designed for foreign parents of Indonesian citizens (WNI). The visa allows eligible parents to live in Indonesia for up to one or two years, […]
Lets Move Indonesia
06/10/2026