A Tax Return is a document used by a Taxpayer to report their tax calculations and/or payments, Taxable Objects and/or Non-Taxable Objects, and/or assets and liabilities in accordance with the tax laws and regulations.
An Annual Income Tax Return is an Income Tax Return for a Tax Year or section of the Tax Year, which includes Annual Individual Tax Return and Annual Corporate Tax Return.
Provisions for Filling Out Tax Return
Any business entity registered as a Taxpayer, indicated by having a Taxpayer Identification Number (TIN), has an obligation to file Annual Income Tax Return.
As a Taxpayer, you should fill out, sign, and file your Tax Return correctly, completely, and clearly in Indonesian using Latin alphabet, Arabic numerals, and Rupiah currency to your Tax Office (KPP) or via other channels designated by the Directorate General of Taxes.
Any Corporate Taxpayer permitted to maintain their bookkeeping in English and US Dollar currency is required to file their Corporate Income Tax Return and annexes in Indonesian, except for financial statements, and US Dollar currency.
Types and Formats of Tax Return
The following are the types of Annual Income Tax Return:
The following are the formats of Tax Return:
Tax Return can be filed directly at:
Besides filing directly, Tax Return can also be submitted by post, delivery company, or courier service with a delivery receipt.
Obligation to File Corporate Annual Tax Return Electronically
Annual Tax Return must be filed electronically by a Taxpayer who:
Channels of Annual Corporate Income Tax Return Filing
Tax Return Considered Not Filed
A Tax Return will be considered not filed if:
If the Tax Return is considered not filed, the Directorate General of Taxes must notify the Taxpayer in writing.
For Permanent Establishments: