Every company in Indonesia is required to file an Annual Corporate Tax Return (SPT Badan) as part of tax compliance. This process can now be done online to simplify reporting and enhance transparency.
However, many businesses are still confused about the filing procedures, deadlines, and penalties for late submissions. This article will help you understand how to file an Annual Corporate Tax Return online correctly and efficiently.
Read Also: What Is a Tax Return (SPT)?
Requirements for Filing an Annual Corporate Tax Return
Who Is Required to File?
- All business entities in the form of a PT (Limited Liability Company), CV, Cooperative, Foundation, and Partnership.
- Inactive business entities must still file a return with a nil status.
- Businesses that have incurred losses are still required to file.
Required Documents
To file an Annual Corporate Tax Return, make sure you have the following documents:
- Annual Financial Statements (Balance Sheet & Profit and Loss Statement)
- Proof of Tax Payments (if applicable)
- Asset Depreciation List
- Other supporting documents relevant to your business activities
Read Also: Corporate Tax in Indonesia: Types and Obligations
Filing Deadline and Penalties for Late Submission
The Annual Corporate Tax Return must be filed by April 30 for the previous tax year.
Failure to file or late submission may result in the following penalties:
- Fine of IDR 1,000,000
- Additional administrative penalties if there is underpaid tax
- Tax audits that may disrupt business operations
Read Also: Solutions for Late Filing of Annual Tax Returns
How to File an Annual Corporate Tax Return Online
Preparation Before Filing
Before starting, ensure that you have:
- A valid Corporate Taxpayer Identification Number (NPWP)
- An E-FIN (Electronic Filing Identification Number)
- An account on DJP Online
- Downloaded and completed the relevant tax return form based on your company type
Read Also: Complete Guide to EFIN for Tax Filing
Step-by-Step Guide to Filing Online
- Log in to DJP Online (djponline.pajak.go.id)
- Select the E-Filing menu
- Choose the appropriate Annual Tax Return type
- Enter income details, tax liabilities, and tax credits
- Upload supporting documents
- Review all entered data carefully
- Click Submit Tax Return and save the submission receipt
Confirmation and Submission
Once submitted, you will receive an Electronic Receipt (BPE) as proof that the tax return has been received by the Directorate General of Taxes (DJP).
Tips for a Smooth Tax Return Filing Process
To ensure a hassle-free tax filing experience, follow these tips:
- Use a stable internet connection when accessing DJP Online.
- Prepare documents in advance to avoid delays.
- Double-check your data before submission to prevent errors.
- If you face difficulties, consider hiring a tax consultant for assistance.
Read Also: What Is PKP? Understanding Taxable Entrepreneur Status
Filing your Annual Corporate Tax Return online is now easier with the E-Filing system from DJP Online. Ensure your company complies with tax regulations to avoid fines and penalties.
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