SPT 1770 is the Annual Income Tax Return form for Individual Taxpayers with complex sources of income, such as business activities or independent professional work. This form is regulated and supervised by the Directorate General of Taxes and is submitted electronically through systems such as Coretax DJP or DJP Online.
This means that if you run a business, work as a doctor, lawyer, consultant, freelancer, or have more than one source of income, you are most likely required to use SPT 1770.
Read Also: What Is a Tax Return (SPT)?
Who Is Required to Use SPT 1770?
You are required to use SPT 1770 if you have:
- Income from a business or independent professional services.
- Income from one or more employers combined with business income.
- Income subject to Final Income Tax (PPh Final), such as rental income or deposit interest.
- Income earned from overseas.
If your situation is simpler—for example, you only receive a salary from one company—the form you need to use may be different.
Differences Between SPT 1770, 1770S, and 1770SS
The main difference lies in the complexity of income sources.
- SPT 1770: For business owners, freelancers, or individuals with multiple income sources.
- SPT 1770S: For employees with gross annual income exceeding IDR 60 million from 1–2 employers.
- SPT 1770SS: For employees with gross annual income of up to IDR 60 million from only one employer.
Documents You Need to Prepare
To ensure accurate reporting, you should prepare:
- Withholding tax slips (PPh 21), such as Form 1721-A1/A2
- Withholding slips for Final Income Tax or PPh 23/26
- Profit and loss statement and balance sheet (if maintaining bookkeeping records)
- A list of assets and liabilities as of December 31
- Proof of payment for Article 29 Income Tax (if underpaid)
These documents ensure that the data you report is consistent with the Directorate General of Taxes system.
Read Also: Penalties for Failing to Report Assets in Your Tax Return
How to File SPT 1770 via Coretax
Filing is now integrated through Coretax DJP.
General steps:
- Log in using your NPWP or NIK.
- Select the Annual Tax Return (SPT Tahunan) menu.
- Indicate that you have business or independent professional income.
- Enter your income, expenses, and tax credits.
- Upload supporting documents.
- Submit and save the Electronic Filing Receipt (Bukti Penerimaan Elektronik).
The filing deadline is March 31 of the following year. Late submission may result in administrative penalties.
Read Also: Individual Tax Return (SPT): A Complete Filing Guide
Challenges in Completing SPT 1770
Many taxpayers are confused about the difference between full bookkeeping and the deemed profit calculation method (Norma Penghitungan Penghasilan Neto). Errors in reporting assets, liabilities, or foreign income can also trigger clarification requests from the tax authorities.
Therefore, accuracy is essential. SPT 1770 is not merely a formality, but a comprehensive representation of your financial condition during one tax year.
How We Can Help You
As a provider of tax consulting and accounting services, we at vOffice help you understand and prepare your SPT 1770 accurately and efficiently. Through our Tax Consulting Services and Accounting and Tax Reporting Services, we ensure your business data, bookkeeping records, and tax obligations are properly organized and compliant with regulations.
If you want a smoother, more accurate, and lower-risk tax filing experience, we are ready to support you as your trusted tax partner.
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FAQ About SPT 1770
What is SPT 1770 in simple terms?
SPT 1770 is an annual tax return form for individuals who earn income from a business, independent professional services, or other complex income sources.
When is the deadline for filing SPT 1770?
No later than March 31 of the year following the end of the tax year.
Are freelancers required to use SPT 1770?
Yes, because freelancers fall under the category of independent professionals.
Must foreign income be reported?
Yes. All global income must be reported in SPT 1770.
What happens if you choose the wrong form?
You may be required to amend your tax return and could potentially face administrative penalties.
