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Annual Tax Reporting
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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.
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