Individual Tax Return (SPT) is a tax report that must be submitted by individuals to the Directorate General of Taxes (DJP) annually or monthly. This report reflects the income, assets, and tax obligations of an Indonesian citizen or a Domestic Tax Subject.
This filing is mandatory for anyone who meets the subjective and objective criteria of a taxpayer. Failure to file accurately and on time may result in administrative penalties or even criminal sanctions in accordance with Tax Laws.
Also Read: Office Rental Tax: A Guide to Optimizing Your Business
Types of Individual Tax Returns
1. Form 1770 SS (Very Simple)
Intended for individuals with an annual income of less than Rp60 million from a single employer.
2. Form 1770 S (Simple)
For employees earning more than Rp60 million or earning income from more than one employer.
3. Form 1770 (General)
For taxpayers who run their own business, work freelance, or have other income sources outside of regular employment.
When and How to File Your Tax Return?
Individual annual tax returns must be filed no later than March 31 each year for the previous fiscal year. Filing can be done through:
- e-Filing via DJP Online
- e-Form PDF uploaded online
- In person at the Tax Office (KPP)
Documents usually required include:
- Tax withholding slip (Form 1721-A1/A2)
- Income summary or financial report (for entrepreneurs)
- Proof of asset and debt ownership
Also Read: What Is SKT Tax: Definition, Function, and How to Obtain It
Penalties for Not Filing a Tax Return
- Administrative fine of Rp100,000 for late submission.
- Criminal sanctions for proven intentional tax evasion.
- Tax assessment by DJP through official estimation (without taxpayer’s report).
Common Challenges for Individual Taxpayers
Many individuals are confused about which form to use, lack understanding of the e-Filing process, or are afraid of entering data incorrectly. As a result, they delay filing and end up being fined.
However, with proper guidance and user-friendly digital platforms, tax filing can be done easily—even in just a few minutes.
Also Read: The Basics and Types of Taxes You Must Pay
Individual tax returns are an essential part of every citizen’s duty to report their income. Although the process may seem complicated, digital solutions are now available to make everything easier.
If you need assistance with tax matters, you can rely on vOffice’s tax consultancy services. Our team can assist you with all your tax needs, including:
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FAQ About Individual Tax Returns
What’s the difference between an Annual and a Monthly Tax Return?
Annual Tax Return reports a full year’s income. Monthly Tax Return is typically for businesses or employers filing taxes each month.
Do taxpayers without a fixed income still need to file?
Yes, as long as they have an active NPWP. If there is no income, you still must file with a zero (nil) report.
How do I get my tax withholding slip?
Ask directly from your employer. It is usually provided in the form of 1721-A1 or 1721-A2.
What happens if I don’t file a tax return for several years?
The DJP may issue a warning letter, conduct an audit, and determine your tax liability based on an estimate.
