Who has to file
Anyone registered as a taxpayer must file an annual SPT, including employees whose tax was fully withheld. Individuals whose net income for the year is below PTKP are excused from filing, but many still do so to keep their record clean. Companies always file.
| Taxpayer | Return | Deadline |
|---|---|---|
| Individual | SPT Tahunan PPh Orang Pribadi | 31 March of the following year |
| Company | SPT Tahunan PPh Badan | End of 4th month after year end (30 April) |
2026 filing season. For tax year 2025 — the first annual returns filed in Coretax — DJP waived late-filing fines and interest for individuals who filed and paid between 31 March and 30 April 2026. That was a one-off. Plan on the normal 31 March 2027 deadline for tax year 2026.
What to prepare
- Your NIK (or 16-digit NPWP), registered email and mobile number.
- Form 1721-A1 from each employer (1721-A2 for civil servants) — employers must issue it by the end of January. In Coretax, employer withholding data usually appears automatically.
- Withholding slips for other income: freelance fees, rent, deposit interest, dividends.
- A list of assets (property, vehicles, savings, investments) and debts at 31 December, with acquisition cost and year.
- Family details as at 1 January — spouse's NIK and dependants.
- Receipts for zakat paid through BAZNAS or another official body, if you want to claim them.
Filing in Coretax, step by step
- Activate your Coretax account at coretaxdjp.pajak.go.id using your NIK, then set a password. Existing DJP Online users can activate with their old credentials.
- Create your electronic signature. Generate a Kode Otorisasi DJP (or electronic certificate) in the portal. You need it to sign and submit any return.
- Start a new return. Go to the SPT menu, choose to create a new SPT, select PPh Orang Pribadi, the tax year (2026) and normal status.
- Check pre-filled income. Withholding reported by employers and other payers appears from their e-Bukti Potong. Add anything missing, such as foreign income or business income.
- Complete the attachments — final-taxed income, assets and debts, family members. Business owners using 0.5% or bookkeeping also complete the business income sections.
- Review the calculation. Coretax works out tax due, credits for tax already withheld, and whether you owe tax (kurang bayar), are owed a refund (lebih bayar) or are even (nihil).
- Pay any balance using the billing code generated in Coretax, before submitting.
- Sign and submit with your authorisation code. Download the electronic receipt (Bukti Penerimaan Elektronik, BPE) and keep it.
Check whether your employer withheld the right amount first.
Income Tax Calculator →Common mistakes
- Two employers in one year — each applied PTKP and the 5% bracket separately, so the combined return usually shows tax to pay.
- Forgetting assets — the asset list must be consistent from year to year. A new car or property should match your income history.
- Married couples filing two full returns — unless you chose separate tax status, the wife's income is reported in the husband's return, and only one PTKP family allowance applies.
- Claiming zakat paid informally — only zakat paid to bodies recognised by the government is deductible.
Penalties
| Late item | Penalty |
|---|---|
| Individual annual SPT | Rp100,000 |
| Company annual SPT | Rp1,000,000 |
| Monthly PPN return | Rp500,000 |
| Other monthly returns | Rp100,000 |
| Late payment | Monthly interest at the finance ministry's reference rate plus 5%, divided by 12, for up to 24 months |
VERIFY
Coretax menus are still being refined. Follow on-screen guidance and DJP's official tutorials at DJP. For complex returns, use a registered tax consultant.
Frequently Asked Questions
When is the deadline for SPT Tahunan in Indonesia?+
31 March for individuals and the end of the fourth month after the financial year (30 April for calendar years) for companies. For tax year 2026, the individual deadline is 31 March 2027.
Do employees have to file SPT if tax was already withheld?+
Yes, generally. Registered taxpayers must file even when an employer withheld all their tax. Only those with net income below PTKP are excused.
What is the penalty for filing SPT late?+
Rp100,000 for an individual annual return and Rp1,000,000 for a company, plus interest on any tax paid late.