Tax & Accounting Services - Swift Visa Indonesia

Tax & Accounting Services

Individuals or entities that have been registered as taxpayers in the territory of Indonesia are required to provide reports to the Directorate of Taxes. One of the most important is the Annual Tax Report.

For corporate entities registered in Indonesia, they are required to obtain Company Tax ID, more commonly called NPWP (Taxpayer Tax Number).

Annual SPT is an abbreviation of Annual Tax Return by the Taxpayer used to report the calculation and or payment of taxes, tax objects and or non-tax objects and or assets and liabilities.

What is meant by a taxpayer is an individual or entity (tax subject) that according to the provisions of the taxation legislation is determined to carry out tax obligations, including certain tax collectors or withholding taxes.

Taxpayers can be individual taxpayers or corporate taxpayers.

Annual SPT has a function as a means to report and account for the actual calculation of the tax amount.

Every year taxpayers report annual tax returns regularly to report the following:

• Tax payments or settlements that have been made alone or through withholding or collection of other parties within 1 tax year or part of a tax year.

• The amount of income that is subject to tax and/or non-tax object.

• Assets and liabilities owned by taxpayers.

• Payments from withholders or collectors regarding withholding or collecting taxes on individuals or other entities within 1 tax period in accordance with the provisions of the tax laws.

What will happen if I disobey the annual tax report? 

There will be sanctions for entities or taxpayers who do not report their taxes, namely, you will be charged 2% monthly interest on the tax owed, and also be charged an administration fee of Rp. 100,000 for personal taxes, and Rp. 1,000,000 for corporate taxes.

The deadline for the Annual Personal Tax is March 31 of each year. The Annual Corporate Tax will be due on April 30 every year.

If you need assistance with your annual tax report Swift Visa Indo will provide you the service with our specialist Tax report. 

The cost for Annual tax reporting below: 

  • Accountancy & Tax Reporting Non VAT Company IDR 24,000,000
  • Zero Activity Tax Reporting IDR 10,000,000