Corporate Annual Tax Return – SPT
All legal entities in Indonesia are required to submit an annual tax return (SPT), even if:
- the company had no business activity during the reporting year (a dormant company),
- all founders and the director reside outside of Indonesia.
Legal Basis
This obligation is established under:
Law No. 7 of 2021 on the Harmonization of Tax Regulations
Regulation No. PER-30/PJ/2017** of the Director General of Taxes
What’s New?
Starting from 2025, tax reporting must be submitted via the new Coretax platform, which has replaced DJP Online for corporate taxpayers.
What is required to file the SPT via Coretax:
NPWP (Company Tax Identification Number)
EFIN (Electronic Filing Identification Number)
Annual financial report
Monthly tax declarations (PPh/PPN)
SPT 1771 electronic form, filled out through Coretax
Deadline: April 30 — 4 months after the end of the fiscal year.
Penalties for Late Submission:
Fine: IDR 1,000,000 (Article 7 of Law No. 28 of 2007)
Criminal liability: 6 months to 6 years imprisonment and a fine equal to 2 to 4 times the amount of unpaid tax (Article 39 of the same law)
Even if your company had no operations, the report must still be filed!
Don’t want to deal with Coretax or risk penalties?
We’ll handle the preparation and submission of your tax report — accurately, quickly, and on time.
Contact us to check the pricing and get expert assistance.