SPT 1721 is the Monthly Income Tax Return (SPT Masa) for Article 21 and/or 26 Income Tax (PPh) that must be submitted by companies acting as tax withholders to the Directorate General of Taxes under the Ministry of Finance of the Republic of Indonesia. In simple terms, if you have employees and withhold PPh 21 from their salaries, you are required to file SPT 1721 every month.
This return is monthly and must be submitted no later than the 20th of the following month through the Coretax DJP system.
Functions and Scope of SPT 1721
SPT 1721 serves as an official report of:
- Employees’ gross income
- Job-related expenses (biaya jabatan)
- Non-Taxable Income (PTKP) and net income
- Income tax payable and tax already withheld
This document forms the basis of a company’s tax administration and serves as proof of compliance in monthly tax reporting.
Without proper reporting, companies may face administrative sanctions in the form of fines and interest.
Read Also: Individual Tax Return (SPT Orang Pribadi): A Complete Guide to Tax Reporting
Types of Forms in SPT 1721
Below are the types of forms included in SPT 1721:
1. Form 1721-I
This form contains a list of withholding slips for permanent employees and is reported specifically in the December tax period. This provision refers to PER-32/PJ/2009.
Form 1721-I includes a full-year recap of tax withholdings.
2. Form 1721-A1 (Now BPA1)
Form 1721-A1 is issued to permanent employees in the private sector as an annual withholding slip. Employees use this document when filing their Annual Individual Tax Return.
Based on PER-11/PJ/2025, the format is now referred to as BPA1, but its function remains the same.
3. Form 1721-A2 (Now BPA2)
Form 1721-A2 is issued to civil servants (PNS), members of the military/police (TNI/Polri), state officials, or their retirees from government institutions. The format has now been updated to BPA2.
The main difference between A1 and A2 lies in the type of employer and income recipient.
Read Also: How to File Your Annual Tax Return Online via Mobile on Coretax DJP
How to File SPT 1721 Through Coretax
Below are the general filing steps:
- Log in to your company’s Coretax account.
- Select the Tax Return (SPT) menu.
- Create a draft SPT for Article 21/26 Income Tax.
- Select the tax period and status (Normal or Amendment).
- Complete the main form and attachments.
- If there is underpaid tax, generate a billing code and make the payment.
- Submit and download the Electronic Receipt (BPE).
For the December tax period, you are required to recalculate the full-year PPh 21 and attach Form 1721-I.
Read Also: How to Calculate PPh 21: A Complete Guide with Examples
Common Challenges in Managing SPT 1721
Many companies face issues such as:
- Errors in entering gross income
- Incorrect PTKP application
- Wrong tax object codes
- Late monthly reporting
- Failure to reconcile data in December
Even minor mistakes can result in sanctions or tax audits.
Therefore, accuracy and consistency are crucial in employee tax reporting.
Latest Updates on Format and Status
Withholding slips now have the following statuses:
- Normal
- Amendment
- Cancellation
Additionally, the income period may cover a full year or less than a year, depending on the employee’s situation.
These changes require companies to be more meticulous in their tax administration.
Looking for a More Practical Solution?
We understand that managing SPT 1721 every month requires time, accuracy, and up-to-date regulatory knowledge.
Through tax consulting services and accounting and tax reporting services from vOffice, we help you:
- Accurately calculate PPh 21
- Manage e-Bupot Unification
- Submit SPT 1721 on time
- Ensure compliance with the latest regulations
If you want to focus on growing your business without being burdened by tax administration, our team is ready to assist you professionally and systematically.
Contact us for a FREE consultation!
FAQ About SPT 1721
What is SPT 1721 in simple terms?
SPT 1721 is a monthly company report on the withholding of Article 21/26 Income Tax from employees’ salaries or income.
Who is required to file SPT 1721?
Companies or employers that withhold Article 21 or Article 26 Income Tax.
What is the deadline for filing SPT 1721?
No later than the 20th of the following month after the end of the tax period.
What is the difference between 1721-A1 and 1721-A2?
A1 is for private-sector employees, while A2 is for civil servants or employees of government institutions.
Is SPT 1721 still required to be filed if it is nil?
Yes. Even if no tax is payable, it must still be filed with a nil status.
