Indonesia · Tax & accounting
Monthly and annual tax reporting in Indonesia
Every company in Indonesia files tax returns each month and once a year. This covers the returns you file, the PPh and PPN you report on, the deadlines, and how the monthly filings roll up into the annual SPT, all handled for you.
Overview
How tax reporting works in Indonesia
A company in Indonesia reports tax twice over: a set of monthly returns, and one annual return that ties the year together. The monthly returns, the SPT Masa, cover the tax you withhold from staff and suppliers, the VAT you collect, and a monthly installment toward your own income tax. The annual return, the SPT Tahunan, reconciles all of it against what the company actually owes.
Since 2025 every part of this files through Coretax, the tax office’s single online system, which matches your monthly returns against your VAT invoices and flags mismatches on its own. Clean monthly filing is what keeps the annual return straightforward.
Monthly
Monthly tax reporting
Each month the company files several returns, one for each tax, together making up the SPT Masa. Most cover tax the company has withheld on someone else’s behalf, such as a salary or a supplier payment, and now passes to the tax office. The company also pays a monthly installment toward its own income tax.
| Return | What it covers | Rate | Deadline |
|---|---|---|---|
| PPh 21 | Tax withheld from employee salaries | Progressive, 5% to 35% | Pay 15th, report 20th |
| PPh 23 | Withheld on local services, rent, royalties, interest, and dividends | 2% on services and rent; 15% on interest, dividends, and royalties | Pay 15th, report 20th |
| PPh 26 | Withheld on payments to non-residents | 20%, or lower under a tax treaty | Pay 15th, report 20th |
| PPh 4(2) | Final tax, such as on land and building rent | 10% on property rent (varies by item) | Pay 15th, report 20th |
| PPh 25 | The company’s monthly income tax installment | Based on last year’s return | Pay 15th |
| PPN | VAT on sales, net of input VAT, once registered as a PKP | 11% effective (12% on luxury goods) | Pay and report end of month |
Tax is paid by the 15th of the following month and the returns filed by the 20th, with VAT the exception: it is both paid and reported by the end of the following month. Every withholding also produces a slip, the bukti potong, that the employee or supplier uses to claim the credit on their own return.
Six returns a month adds up, and a missed withholding is not deductible later. Let our team run the monthly filings so nothing goes out untaxed or unreported.
Annual
Annual tax reporting
Once a year the company files the SPT Tahunan, its annual income tax return. This is where the year’s accounting profit becomes taxable income through a fiscal reconciliation, the koreksi fiskal, which adjusts for items the tax rules treat differently from the accounts. The monthly PPh 25 installments and the tax already withheld are credited against the final bill, and any shortfall, the PPh 29, is paid before the return goes in.
The standard corporate income tax rate is 22 percent, with a 50 percent reduction on part of the income of smaller companies and a 0.5 percent final turnover tax for the smallest. A company’s return is due on 30 April, four months after the December year-end; an individual’s is due on 31 March. The corporate return carries the financial statements, the reconciliation, and disclosures of related-party transactions and any incentives claimed, and for a PT PMA, Coretax now expects those financial statements tagged in XBRL.
The annual return is only as clean as the twelve months behind it. Have our team prepare your SPT Tahunan and the reconciliation, built from your monthly data rather than assembled in April.
Deadlines
Deadlines and penalties
Every reporting date in one place.
| Filing | Deadline |
|---|---|
| Monthly tax payment (PPh) | 15th of the following month |
| Monthly returns (SPT Masa PPh) | 20th of the following month |
| VAT payment and return (SPT Masa PPN) | End of the following month |
| Annual individual return (SPT Tahunan) | 31 March |
| Annual company return (SPT Tahunan Badan) | 30 April |
Late filing carries fixed fines. A late monthly VAT return costs IDR 500,000 and any other late monthly return IDR 100,000. A late annual return is IDR 100,000 for an individual and IDR 1,000,000 for a company. Late payment adds monthly interest set by the Ministry of Finance, and tax that should have been withheld but was not is non-deductible, so the cost compounds.
How we help
Run your tax reporting with Emerhub
The monthly returns, the annual return, and the system behind both.
Monthly returns
We prepare and file your PPh and VAT returns each month through Coretax, on time, with the withholding slips your staff and suppliers need.
Payroll and PPh 21
Monthly payroll, the TER calculation for each employee, the withholding slips, and the year-end settlement.
Annual return and reconciliation
The SPT Tahunan, the fiscal reconciliation, and the financial statements behind it, prepared from your monthly data.
Coretax and e-Faktur
Your e-Faktur invoices, e-Bupot slips, and the monthly reconciliation, so your filings match before the tax office checks.
Common questions
Tax reporting questions
What companies and individuals ask most.
What is PPh in Indonesia?
PPh stands for Pajak Penghasilan, Indonesia’s income tax. It covers both the tax on a company’s profit and the tax withheld from salaries, services, and other payments. The types are numbered by the article of the law that governs them, such as PPh 21 on salaries, PPh 23 on local services, and PPh 25 for the monthly installment.
What is PPN, and what is the rate?
PPN is Pajak Pertambahan Nilai, the value-added tax on goods and services. The statutory rate is 12 percent, but most transactions are billed at an effective 11 percent, with the 12 percent applying to luxury goods. A business charges PPN once it is registered as a PKP, a taxable entrepreneur.
What is the PPh 23 rate?
PPh 23 is 15 percent on interest, dividends, royalties, and prizes, and 2 percent on services and on rent other than land and buildings. The company withholds it from the payment, issues a slip to the recipient, and reports it on the monthly return.
What are the monthly tax deadlines?
Tax is paid by the 15th of the following month and the monthly returns are filed by the 20th. VAT is the exception: it is both paid and reported by the end of the following month.
When is the annual tax return due?
A company’s annual return, the SPT Tahunan Badan, is due on 30 April, four months after the December year-end. An individual’s annual return is due on 31 March.
What is annual tax reconciliation?
It is the fiscal reconciliation, the koreksi fiskal, that converts accounting profit into taxable income for the annual return. It adjusts for items the tax rules and the accounts treat differently, then credits the monthly installments and the tax already withheld to reach the final amount due or refundable.
What are the penalties for late filing?
IDR 500,000 for a late monthly VAT return, IDR 100,000 for other monthly returns, IDR 100,000 for a late annual individual return, and IDR 1,000,000 for a late annual company return. Late payment adds monthly interest set by the Ministry of Finance.
Do individuals have to file too?
Yes. Anyone holding an NPWP files an annual individual return by 31 March, including foreign employees who are Indonesian tax residents. The employer withholds PPh 21 each month, but the individual return is still required on top of it.
On the ground in Indonesia
Talk to our Indonesia team
Our Jakarta team runs your monthly and annual filings end to end, from the SPT Masa returns and e-Faktur to the annual SPT Tahunan and reconciliation. Tell us where your reporting stands and we will take it from there.
Phone+62 21 2205 7930
OfficeSatrio Tower, Floor 6, Unit 5
RT.7/RW.2, Kuningan
Jakarta 12950, Indonesia
RT.7/RW.2, Kuningan
Jakarta 12950, Indonesia