For every company operating in Indonesia, understanding and properly filing annual and periodic tax returns is a core compliance obligation. Corporate tax reporting is strictly regulated by the Directorate General of Taxes (DGT), and failure to comply can lead to penalties, audits, or disruptions to business operations.
This guide breaks down what corporate tax returns are, who must file them, how to file correctly, and the important rules surrounding proxies and tax consultants.
What Is a Tax Return in Indonesia?
A Tax Return is a formal document submitted by a Taxpayer to report:
- Income tax calculations and payments
- Taxable and non-taxable objects
- Assets and liabilities
The return filing must reflect the company’s financial activities in accordance with Indonesian tax laws.
Indonesia recognizes two primary types of tax returns:
- Annual Income Tax Return (SPT Tahunan)
- Periodic Income Tax Return (SPT Masa)
For companies, the most critical is the Annual Corporate Income Tax Return, covering the entire fiscal year or a specific portion of the year.
Who Must File an Annual Corporate Tax Return?
Any company registered as a Taxpayer with a Taxpayer Identification Number (NPWP) is required to file an annual return, including:
- PT (local companies)
- PT PMDN
- PT PMA (foreign-owned companies)
- Permanent Establishments (BUT)
All companies must file, even if:
- They have zero transactions
- They incurred losses
- They were inactive during the year
- A nil return is still mandatory.
Tax returns must be filled out in Indonesian, using Latin alphabet characters and reported in Rupiah.
Companies keeping books in English and USD may submit financial statements in the same format, but the return itself must be in Indonesian.
Types and Formats of Tax Returns
1. Annual Income Tax Returns
- For a full Tax Year
- For a portion of a Tax Year
2. Return Formats
- Electronic document (mandatory for most corporations)
- Hardcopy (limited use and generally discouraged)
Where and How To File Corporate Tax Returns
Corporate Taxpayers can file their returns:
Directly at:
- The registered Tax Office (KPP)
- KP2KP (Tax Services, Dissemination, and Consultation Office)
Or indirectly through:
- Postal mail
- Delivery service
- Courier service
Returns sent by mail or courier must include a delivery receipt as proof.
Mandatory Electronic Filing for Corporate Taxpayers
Annual Corporate Tax Returns must be filed electronically if the Taxpayer:
- Is registered with a Medium Tax Office, Large Tax Office, or Special Jakarta Tax Office
- Has filed electronically in previous years
- Uses tax consultant services
- Has their financial statements audited by a Public Accountant
Electronic Filing Channels
1. e-Filing
Upload the CSV file generated from the e-SPT application onto the DGT website or through an Application Service Provider.
2. e-Form
Download the tax form from DJP Online, complete it offline, and upload it.
The system sends an Electronic Receipt (Bukti Penerimaan Elektronik) to the Taxpayer’s registered email.
When Is a Tax Return Considered Not Filed?
A Tax Return will be treated as not filed if:
- The return is submitted without a signature
- Mandatory information or attachments are missing
- A return showing overpayment is filed more than 3 years after the Tax Year despite written warnings
- The return is filed after:
-
- An audit has begun
- A tax crime investigation has started
- A Notice of Tax Assessment has been issued
The DGT will send a written notification to the Taxpayer if their return is considered not filed.
Document Requirements for Corporate Tax Returns
Companies must prepare and attach:
Core Corporate Documents
- Audited or unaudited Financial Statements
- Gross income and payment calculations (especially for MSMEs)
- Debt-to-equity ratio and foreign private debt reports
- Master File and Local File summaries for Transfer Pricing
- Country-by-Country Report (if applicable)
Expense Lists
- Entertainment expense list
- Promotional expense list
Oil and Gas Companies
Annual report of state revenue from upstream activities
Permanent Establishments (BUT)
- Article 26(4) Tax Payment Slip
- Notice of Investment
- Consolidated or Combined Financial Statements
When to File Corporate Tax Returns
Annual Corporate Income Tax Return
The deadline for the Corporate Income Tax Return is no later than April 30
(4 months after the end of the Tax Year)
Annual Individual Income Tax Return
The deadline for the Individual Income Tax Return falls every March 31 every year.
Periodic Income Tax Returns (SPT Masa)
Most periodic returns are due 20 days after the Tax Period ends, except VAT returns, due by the end of the following month.
Using a Tax Consultant or Proxy: Requirements
If you appoint a Tax Consultant or proxy to file your Corporate Tax Return, the representative must meet strict criteria:
A valid proxy must:
- Hold a tax consultant practice license issued by DGT
- Provide a Statement Letter as a tax consultant
- Possess a valid NPWP
- Have filed their own Annual Income Tax Return
- Never have been convicted of a tax crime
The proxy must also hold a Special Power of Attorney (Surat Kuasa Khusus) that includes:
- Name, address, NPWP, and signature of the Taxpayer
- Name, address, NPWP, and signature of the proxy
- Specific rights and obligations delegated, including tax type, Tax Period, and purpose
- Only one proxy per one delegated task
Supporting documents required with the Power of Attorney:
- Copy of tax consultant license
- Statement Letter
- Copy of NPWP
- Proof of latest Annual Tax Return filing
Why Corporate Tax Compliance Matters
Failing to meet tax obligations can lead to:
- Administrative penalties
- Audits and investigations
- Late filing fines
- Interest charges
- Reputational damage
- Suspension of licenses for certain industries
Proper and timely filing is part of a company’s legal responsibilities in Indonesia.
CoreTax Indonesia for Corporate Tax Reporting
Indonesia has implemented CoreTax Administration System (CoreTax), a major modernization initiative transforming how taxpayers submit, manage, and comply with tax obligations.
CoreTax integrates all tax-related processes into a single digital ecosystem, significantly changing how companies file annual and periodic tax returns.
1. Centralized Digital Compliance
All taxpayer data, transactions, filings, and audits are now integrated into one unified system.
This means:
-
Faster validation
-
Automated cross-checking
-
Reduced manual errors
2. Real-Time Monitoring
The DGT now conducts real-time monitoring of reporting consistency, including:
-
VAT credit vs. debit reconciliation
-
Corporate tax installments (Article 25)
-
Withholding tax payments
Discrepancies are flagged more quickly under CoreTax.
3. Enhanced Audit Trails
Every transaction and correction is automatically recorded.
Companies must ensure complete documentation, as CoreTax reinforces transparency.
4. More Accurate Tax Assessments
Because CoreTax cross-references internal data with third-party reporting (banks, customs, government agencies), assessments are now:
-
Faster
-
More accurate
-
More difficult to dispute
5. Smoother Filing Process
CoreTax simplifies filing and reduces system failures common in older platforms.
6. Increased Accountability for Companies
Errors that previously went unnoticed may now lead to:
-
Queries
-
Requests for clarification
-
Further audits
CoreTax significantly strengthens compliance enforcement.
Register CoreTax in Indonesia with Lets Move Indonesia
Frequently Asked Questions (FAQ)
1. What is the difference between an Individual and a Corporate Tax Return?
Individual tax returns report personal income, while corporate tax returns report company revenue, expenses, and tax liabilities.
2. Can my corporate tax return be filed late?
Yes, but late filings incur administrative fines and possible audits.
3. Can a foreign-owned company (PT PMA) file the return in English?
No. The Tax Return must be in Indonesian, although financial statements may remain in English.
4. What if my company has no activity? Must I still file a tax return?
Yes. A nil return must still be submitted.
5. What is the role of a tax consultant in filing returns?
Tax consultants help prepare, review, and submit returns while ensuring the company meets regulatory requirements.
6. Can a company authorize multiple proxies?
No. A Special Power of Attorney must be submitted for each proxy and each specific task.
7. What happens if incorrect data is submitted on the tax return?
The company may face penalties or be selected for an audit. Corrections can be made through an amended tax return (SPT Pembetulan).
8. What are the main differences between Corporate Tax Returns and Corporate Tax Payments?
The return reports liabilities, but payment occurs monthly through Article 25 installments and final settlement during the annual filing.
9. Does my company need to file monthly taxes even if we file annually?
Yes. Monthly tax obligations (PPN, PPh 21, PPh 23, PPh 25, and others) remain mandatory.
10. Can Lets Move Indonesia assist with Corporate Tax Return filing?
Absolutely. Lets Move Indonesia provides full-service tax compliance, preparation, filing, amendment support, proxy handling, and corporate bookkeeping.
File Your Tax Return Correctly with Lets Move Indonesia
As a subsidiary of LMI Consultancy, Lets Move Indonesia has been one of the most trusted names in tax compliance and corporate services in Indonesia. Adapting the expertise in Business Legal, Entry and Tax Compliance, we assist individuals and companies in meeting their tax obligations accurately and on time.
Our services include:
- Corporate tax return preparation and filing
- Review of financial statements for compliance
- Proxy and tax consultant filing services
- Monthly tax reporting
- Bookkeeping and accounting
- Tax advisory for PT, PT PMA, and Permanent Establishments
If you need professional assistance with your Corporate Tax Return, our consultants are ready to help.
Contact Lets Move Indonesia today for a seamless and compliant tax filing experience.
