Filing Your Annual Tax Return on Time
to Ensure Compliance and Avoid Fines

As we step into the new fiscal year, the deadline for filing Annual Tax Return (SPT Tahunan) for both individuals and organizations in Indonesia is fast approaching. For individual taxpayers, the deadline is March 31, while corporate taxpayers are required to file their reports by April 30. Timely submission of your tax report is not only a legal obligation but also a critical step toward maintaining compliance and avoiding penalties. The process of filing Annual Tax Return can be intricate, especially as regulations evolve, demanding both precision and a clear understanding of Indonesia’s tax laws.

Consequences of Missing the Filing Deadline

Not filing your Annual Tax Return on time can lead to significant consequences. According to General Provision and Tax Procedure Law (Undang-Undang Nomor 6 Tahun 2023 tentang Ketentuan Umum Perpajakan Konsolidasi, the penalties for late submission or failure to report include:

Administrative fines:
Failure to file the Annual Tax Return on time results in a fixed administrative fine, which varies depending on the taxpayer category and the type of tax return.
Operational disruptions:
Non-compliance may lead to outstanding during the business, disrupting financial operations and reputational standing.
Interest penalties:
Calculated based on a percentage of unpaid taxes, potentially escalating to 15% per annum as outlined in Article 13 Section (2b).
Legal sanctions:
Taxpayers who deliberately evade filing can face legal actions, including audits and prosecution:
- Article 38: For negligence or carelessness (kealpaan).
- Article 39: For deliberate non-compliance (dengan sengaja).

Challenges of Filing Without Professional Support

Filing Annual Tax Return independently might seem straightforward, but numerous challenges can arise:

Error Risks:
Mistakes in calculations or submission can result in penalties and increased scrutiny from tax authorities.
Complex Documentation:
Gathering and preparing accurate financial records, invoices, and relevant deductions is time-intensive and prone to errors.
Regulatory Updates:
Tax laws and requirements are updated frequently, necessitating prompt and in-depth knowledge of changes.
Technical Barriers:
Navigating the online tax system can be daunting, especially during peak filing periods when the system may experience downtime or processing delays.

How Coretax Will Affect the Filing Process for Annual Tax Return

Cited from the Tax Administration System Renewal Project, as outlined in President Regulation (Peraturan Presiden) Number 40 Year 2018 concerning Tax Administration System Upgrade and implemented under Ministry of Finance Law (Peraturan Menteri Keuangan / PMK) Number 81 Year 2024 concerning Core Tax Administration System (Coretax) aims to modernize and centralize Indonesia’s tax management system.

Coretax integrates tax registration, payment, reporting, and dispute resolution into a unified platform, enhancing transparency, accountability, and efficiency.

Impacts on Annual Tax Return

Simplified Reporting Requirements:
Coretax consolidates multiple reporting channels into one streamlined portal. Businesses can now file their Annual Tax Return (Surat Pemberitahuan Tahunan / SPT Tahunan) without navigating multiple systems, significantly reducing the complexity of compliance.
Real-Time Data Integration:
The Coretax system enables real-time data exchange with financial institutions, payroll providers, and other relevant entities. This reduces the burden on taxpayers to manually input information, as much of the required data is pre-filled based on reliable sources.

Let Us Help You File Your Annual Tax Return

Filing the Annual Tax Return is a crucial obligation for businesses and individuals in Indonesia, ensuring compliance with tax regulations and contributing to national fiscal transparency. Let us help you navigate the complexities of tax compliance and ensure your Annual Tax Report is filed accurately and efficiently.

Coretax represents a transformative step for Indonesia’s tax administration, offering businesses a more streamlined and transparent compliance process. However, transitioning to this new system requires careful planning, technical expertise, and a thorough understanding of the regulatory framework.

Discover Our Tax Return Service

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