SPT 1770S is the Annual Income Tax Return form for individual taxpayers (employees) with gross income exceeding IDR 60 million per year from one or more employers. This form is regulated and administered by the Directorate General of Taxes and is now filed through the Coretax DJP system.
In short, if you are an employee earning more than IDR 60 million annually and do not run a business or perform independent professional services, the SPT 1770S scheme applies to you. Starting from Tax Year 2025, the form becomes dynamic within the system.
Read Also: What Is a Tax Return (SPT)?
Who Must Use SPT 1770S?
You are required to use the 1770S scheme if:
- Your gross income exceeds IDR 60 million per year.
- You work for one or more companies.
- You have additional income subject to final income tax, such as bank deposit interest.
- You do not run a business or independent professional practice.
If your income is below IDR 60 million, use 1770SS. If you operate a business, use 1770.
Read Also: How to File Your Annual Individual Tax Return in Coretax: A Complete Guide from vOffice
Documents You Need to Prepare
Before filing, prepare:
- Withholding tax slip 1721-A1 or 1721-A2.
- Data on assets and liabilities as of December 31.
- Family dependent information for PTKP (non-taxable income) status.
- Documents related to final income, if any.
These documents will help the system automatically calculate your taxable income.
Read Also: The Function of SPT: Tax Obligations & Benefits for Taxpayers
How to Fill Out SPT 1770S in Coretax
Starting from Tax Year 2025, filing is done through Coretax DJP, replacing part of the functions of DJP Online.
General steps:
- Log in using your NIK or 16-digit NPWP.
- Select the Annual Tax Return Filing menu.
- Answer the main questions regarding your type of income.
- The system will display automatic attachments based on your condition.
- Review the calculation of Taxable Income (PKP) and income tax payable.
- Apply your electronic signature and submit.
After submission, you will receive an Electronic Filing Receipt via email.
How to Calculate Tax in SPT 1770S
The basic formula:
Taxable Income = Gross Income – 5% Occupational Expense Deduction – PTKP.
Simple example:
If your gross income is IDR 100 million and your PTKP status is TK/0 amounting to IDR 54 million, your Taxable Income (PKP) is calculated after deducting the occupational expense. The tax payable follows the progressive income tax rates in accordance with prevailing regulations.
These rates refer to provisions under the General Taxation Law (KUP Law) and its implementing regulations.
Read Also: The Difference Between Monthly and Annual Tax Returns: A Taxpayer’s Guide
Deadlines and Penalties
Annual Individual Tax Returns must be filed no later than March 31 of the following year. Late filing is subject to an administrative fine of IDR 100,000 in accordance with tax regulations.
Filing can be completed online or through your registered Tax Office if assistance is required.
Common Mistakes to Avoid
Many taxpayers choose the wrong type of SPT. Others forget to update their asset and liability data.
Even minor mistakes may trigger underpayment notifications or further examination.
Latest System Changes and Their Impact
Starting from Tax Year 2025, the form becomes dynamic. You no longer manually select 1770S; instead, the system adjusts based on your answers.
The system also provides a pre-populated data feature to reduce input errors.
Read Also: How to View Submitted Tax Returns in Coretax DJP: A Complete Guide from vOffice
Need Assistance for Easier Filing?
At vOffice, we understand that even with an automated system, many taxpayers still feel confused when calculating taxes, determining PTKP status, or ensuring their data is accurate.
Through our tax consulting services and accounting and tax reporting services, we help ensure your Annual Tax Return is filed on time, accurately, and in compliance with the latest regulations.
If you want a smoother tax reporting process with minimal risk of errors, our team is ready to assist you.
Contact us for a FREE consultation!
FAQ About SPT 1770S
What is the difference between SPT 1770S and 1770SS?
1770S is for taxpayers with gross income above IDR 60 million per year. 1770SS is for taxpayers with gross income equal to or below IDR 60 million per year.
If I work for two companies, do I still use 1770S?
Yes, as long as your total gross income exceeds IDR 60 million and you do not run an independent business.
Do I still need to file if my tax has already been withheld by my employer?
Yes. Withholding of Article 21 Income Tax (PPh 21) does not eliminate the obligation to file an Annual Tax Return.
What happens if I file late?
You will be subject to an administrative fine of IDR 100,000 for individual taxpayers.
Does the Coretax system automatically calculate tax?
Yes. The system automatically calculates your tax based on the data you input and the available withholding slips.
