Tax Compliance · Akuntax · Since 2001
Corporate Tax Compliance in Indonesia: Returns, Reviews and Tax Planning
We prepare and file your monthly and annual returns in the Coretax system, review them for risk and plan ahead within the law. Certified tax consultants since 2001, working with companies across Indonesia.
More filings, a new system and less room for error
Corporate tax compliance in Indonesia is a monthly job, not an annual one. Each month, a typical company pays and reports several types of withheld income tax. If it is a VAT-registered entrepreneur (PKP), it also reports VAT. Once a year, it files the annual corporate income tax return (SPT Tahunan PPh Badan).
The Coretax system of the Directorate General of Taxes (DGT) has operated since 1 January 2025. Coretax is governed by Minister of Finance Regulation (PMK) 81 of 2024, most recently amended by PMK 1 of 2026. Annual returns for tax year 2025 were the first filed in Coretax.
Small errors add up. A mismatch between monthly and annual figures can prompt a request for explanation of data (SP2DK), which our tax audit and SP2DK support covers. A return that shows an overpayment may lead to a VAT or income tax restitution claim.
What our tax compliance service covers
Tax consultation
Ask about a transaction, a new obligation or a tax office letter. You get a clear answer on what applies to your company.
Tax review
An internal check of your compliance before the tax office looks. We identify fiscal risks in your returns and records and explain how to correct them.
Tax planning
Arranging your affairs so tax is paid correctly and efficiently. Our planning stays within the law and never reduces your compliance.
Monthly and annual returns
We prepare and file monthly (SPT Masa) and annual (SPT Tahunan) returns in Coretax for companies and individuals.
Licensed consultants on every file
Every Akuntax consultant is USKP-certified and licensed by the Ministry of Finance. Read about our consultants and their credentials.
When are monthly and annual taxes due in Indonesia?
Monthly income tax must be paid by the 15th of the following month, and the monthly income tax return filed by the 20th. VAT is paid and reported by the end of the following month. Annual returns are due by the end of the third month after the tax year for individuals, and the fourth month for companies.
These dates apply from the January 2025 tax period under PMK 81 of 2024. The monthly income tax deadlines cover employee withholding (PPh 21/26), unified withholding, Article 25 installments and final income tax. VAT must be paid before the monthly VAT return (SPT Masa PPN) is filed.
For a calendar-year company, the annual corporate return for tax year 2025 was due on 30 April 2026. The annual deadlines come from the General Provisions and Tax Procedures Law (UU KUP).
Tax payment and filing deadlines
Obligation | Deadline | Basis |
|---|---|---|
Pay monthly income tax (PPh 21/26, unified withholding, Article 25, final) | 15th of the following month | PMK 81 of 2024 |
File the monthly income tax return (SPT Masa PPh) | 20th of the following month | UU KUP; PMK 81 of 2024 |
Pay VAT and file the monthly VAT return (SPT Masa PPN) | End of the following month, with payment before filing | VAT Law; PMK 81 of 2024 |
File the annual individual income tax return | End of the third month after the tax year (31 March for a calendar year) | UU KUP |
File the annual corporate income tax return (SPT Tahunan PPh Badan) | End of the fourth month after the tax year (30 April for a calendar year) | UU KUP |
Source: PMK 81 of 2024 and UU KUP, as verified on 5 October 2026.
What does a tax review before the annual return achieve?
A tax review is an internal check of your company's tax position before you file. It compares your returns, withholding records, tax invoices and financial statements, then flags risks while they can still be corrected. The result is an annual return you can explain line by line if the tax office asks.
A review matters more now that supervision has a clearer legal basis. Since 1 January 2026, an SP2DK follows PMK 111 of 2025. You have 14 days to respond, extendable by up to 7 days on written notice. The differences a review catches are the data an SP2DK asks you to explain.
A review also checks the attachments. If your company must keep transfer pricing documentation, PMK 172 of 2023 requires a summary with the annual corporate return. Our transfer pricing documentation service explains who must prepare it.
Who can still use the 0.5% final tax for small businesses?
The 0.5% final income tax in Indonesia is now limited to individuals, single-founder companies (PT Perorangan) and cooperatives. It covers gross turnover up to Rp4.8 billion a year, under Government Regulation (PP) 20 of 2026, in force since 22 April 2026. Individuals and PT Perorangan have no time limit while they qualify. An individual's turnover is combined with every PT Perorangan they own, and a PT Perorangan selling services of its founder's profession, such as consulting, medical or notarial work, does not qualify. New cooperatives have 4 tax years from registration; cooperatives registered earlier may use it until tax year 2029 if their original period ends between 2024 and 2029.
PP 20 of 2026 amended PP 55 of 2022. CVs, firms, regular PTs and village-owned enterprises (BUMDes) registered on or after 22 April 2026 no longer qualify. Those registered earlier keep the rate for the rest of their original period if they qualify: 4 tax years for CVs, firms and BUMDes, 3 for PTs.
A foreign-owned company (PT PMA) cannot be a PT Perorangan, so a new PT PMA falls outside this regime. If you are still establishing your company, see company setup and licensing.
How we work
Share your situation
Tell us on WhatsApp which returns your company files, your tax year and any letters received from the tax office.
Review of your records
A consultant reviews your recent returns and financial records and explains what needs attention first.
Agree on scope and fees
We agree which returns and reviews we handle, the documents we need each period, and the fee.
Preparation, filing and reporting
We prepare and file in Coretax once your documents are complete, and report back to you after each filing.
Frequently asked questions
Do you handle both company and individual tax returns?
- Yes. We prepare and file monthly and annual returns for companies (Badan) and for individual taxpayers (Orang Pribadi). Handling related returns together, such as those of a company and its individual shareholders, keeps figures consistent across filings. Tell us which returns apply, and we will confirm the scope.
Can you work with companies anywhere in Indonesia?
- Yes. We work with companies across Indonesia. Returns are filed online through Coretax, consultations run by WhatsApp or email, and documents are shared digitally. A meeting at our office can be arranged by appointment. We explain how documents will be exchanged when we agree on the scope of work.
What documents should we prepare?
- It depends on the returns involved. We usually start with your Taxpayer Identification Number (NPWP), your bookkeeping or financial statements, withholding slips (bukti potong) and tax invoices (e-Faktur). For a first engagement, your previous returns and any letters from the tax office also help us understand your position.
What happens if we file or pay late?
- Late filing and late payment can lead to administrative penalties and interest, and repeated gaps can prompt questions from the tax office. The amount depends on the type of tax and how late the filing or payment is. If you have missed a deadline, contact us so we can help you correct it.
How does tax compliance relate to bookkeeping?
- Your returns are only as reliable as the books behind them. The annual corporate return is built from your financial statements, and monthly returns rely on accurate transaction records. If your books are behind, our accounting and bookkeeping service can bring them up to date before filing.
Discuss Your Company's Tax Returns
Tell us which returns you file and where you need help. A certified consultant will explain the next steps and what we need from you.
Discuss Your Tax Compliance on WhatsAppLast reviewed: 5 October 2026 · This page provides general information based on regulations in force on the review date.
Questions about tax or licensing?
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