Personal Income Tax Reporting

Individuals who hold a Tax Identification Number (NPWP) and qualify as tax residents in Indonesia are required to file an annual personal income tax return (SPT Tahunan Orang Pribadi), including in cases where:

• no income was received during the reporting year (zero return);

• the taxpayer is a foreign national;

• no business activity was conducted and no payments were received.

This obligation applies to all holders of a personal NPWP.

Who Is Required to File?

• Individuals holding a valid NPWP

• Foreign nationals who have an NPWP and tax residency status in Indonesia

• Individuals who received income in Indonesia (salary, dividends, or other sources)

• Individuals with no income (a zero return must still be submitted)

The absence of income does not exempt a taxpayer from filing.

Filing Deadline

The annual personal income tax return must be submitted no later than 31 March of the year following the reporting year.

For example, the tax return for the 2025 fiscal year must be filed by 31 March 2026.

Information Required for Preparation

To prepare and submit an annual personal income tax return, the following information is required:

1. Details of income received in Indonesia during the reporting year
   (salary, dividends from PT companies, and other income sources)

2. Information regarding marital status and dependents
   (marital status and number of children may affect the taxable income calculation)

3. Information on assets as of the end of the reporting year
   (including bank account balances, property, and other assets required for the assets section of the return)

4. Details of participation in companies registered in the Republic of Indonesia

Required Documents

• Personal NPWP

• Access to the taxpayer’s Coretax account

As of 2025, personal income tax returns must be submitted electronically through the Coretax platform.

Liability for Late Filing

Failure to submit the tax return within the prescribed deadline may result in administrative penalties and other sanctions in accordance with Indonesian tax legislation.

Even in the absence of income, taxpayers remain legally obligated to file.

Why Entrust Your Filing to Us

Indonesian tax regulations are regularly updated, and electronic filing requires accurate completion of forms and a clear understanding of the declaration structure.

We will:

• verify the accuracy of your financial information;

• prepare the tax return in compliance with current regulations;

• submit the return through the Coretax system;

• minimize the risk of penalties and technical errors.

Do you prefer to avoid navigating the system and risking compliance issues?

We will handle the preparation and submission of your personal tax return – accurately, professionally, and on time.

Contact us for details