As we approach the two-thirds mark of the first quarter of 2026, the deadline for filing the 2025 Annual Individual Tax Return (“SPT”) is fast approaching. Although this has become an annual routine, in practice many individuals still find it burdensome to fulfill their obligation to file the Annual Individual Tax Return.
What is an Individual Annual Tax Return?
Pursuant to Law No. 28 of 2007 on the Third Amendment to Law No. 6 of 1983 on General Provisions and Tax Procedures (“Tax Procedures Law”) Article 1, items 11 and 13 state that the Annual Tax Return is a document used by the Taxpayer (“TP”) to report the calculation and/or payment of taxes, taxable and/or non-taxable items, and/or assets and liabilities for a Tax Year or Part of a Tax Year.
The Individual Annual Tax Return is a tax report used to report income for a period of 1 (one) year.
WPOP Subject
An Individual Taxpayer (“WPOP”) is a taxpayer who is an employee or who is self-employed. Pursuant to Article 3(2) of Minister of Finance Regulation No. 168 of 2023 on Guidelines for the Withholding of Tax on Income Arising from Employment, Services, or Activities of Individuals (“Permenkeu 168/2023”), self-employment refers to work performed by an individual possessing specialized expertise as a means of earning income that is not bound by an employment relationship, such as lawyers, accountants, architects, doctors, consultants, notaries, land deed officers, appraisers, and actuaries.
WPOP Object
The income referred to is any additional economic benefit received or earned by a taxpayer, whether originating from within or outside Indonesia, that can be used to increase the taxpayer’s wealth, such as: salaries, honoraria, bonuses, year-end bonuses, income from business or self-employment, gifts or awards, interest, rent, and the transfer of assets, as well as other income such as lottery winnings.
However, there are several types of income that are not subject to income tax, as follows:
- Assistance or donations, including zakat and religious donations,
- Gifts received by blood relatives in the direct line of descent up to the first degree, religious organizations, educational institutions, social organizations (including foundations), cooperatives, or individuals operating micro and small businesses,
- Inheritance,
- Compensation or remuneration in connection with work or services in the form of in-kind benefits and/or benefits from the Taxpayer or the Government,
- Assets including cash deposits,
- Payments from insurance companies,
- Dividends or profit shares,
- Contributions,
- Income from capital,
- Income received or earned by a venture capital company,
- Scholarships,
- Surplus
Deadline For Filing The Annual Tax Return For Individual Taxpayers
| Number | Type of Tax Return | Reporting Deadline |
| 1. |
Annual Tax Return for Individual Taxpayers (including taxpayers with undivided estates) |
No later than 3 (three) months after the end of the tax year (March 31) |
Annual Individual Tax Return Reporting System
The annual tax return reporting system in Indonesia is implemented based on the self-assessment system (“SAS”).
SAS is a tax collection system that grants taxpayers the authority and responsibility to calculate, report, and pay the amount of tax owed on their own, as stipulated in Article 12 (1) of the Tax Administration Law.
Since 2025, pursuant to Minister of Finance Regulation No. 81 of 2024 (“PMK No. 80/2024”), the Annual Tax Return reporting system for Individual Taxpayers has been implemented through the Coretax Administration System (“Coretax”), replacing the previous system conducted via e-Filing or the DJP Online e-Form.
Prior to Coretax, the filing of Annual Income Tax Returns for Individual Taxpayers utilized several forms, namely Forms 1770, 1770 S, and 1770 SS, tailored to the taxpayer’s income and type of employment. However, in the Coretax era, all these forms have been streamlined into a single tax return model.
Procedures for Filing the WPOP Annual Tax Return
The following are the steps for filing the WPOP Annual Tax Return through the Coretax system:
- Log in to https://coretaxdjp.pajak.go.id and prepare your withholding tax certificates
- Create a draft tax return
- Fill out the tax return
- Fill out the main tax return form, which consists of: Taxpayer Identification; Summary of Net Income; Calculation of Tax Due; Tax Credits; Underpaid/Overpaid Income Tax; Corrections; Refund Request; Income Tax; Installments under Article 25; Statement of Other Transactions; and Additional Attachments
- Filling out the Attachments, consisting of: Assets at the end of the tax year, Cash and Cash Equivalents, and Current Assets; Liabilities at the end of the tax year; List of Family Members; Domestic Net Income from Employment; List of Withholding/Collection Evidence for Income Tax; and Verification of values on the main form
- Submission of the Tax Return, consisting of: Filling out the main declaration section; Signing stage; Tax Return submitted; and Download the Electronic Receipt (BPE).
For instructions on the procedure, visit https://www.pajak.go.id/sites/default/files/202512/Panduan%20SPT%20OP%20Karyawan_2025.pdf and watch the tutorial via the following link: https://www.youtube.com/watch?v=vfXixW3BNqM
Consequences of Failing to File an Annual Tax Return for Individual Taxpayers
If a taxpayer fails to file or is late in filing an Annual Tax Return, the tax authority will impose administrative sanctions in the form of a warning letter and a fine. Individual taxpayers will be subject to a fine of Rp100,000 (one hundred thousand rupiah).
The tax office will collect the fine by issuing a Tax Invoice (STP). If the taxpayer fails to pay the fine and does not file the Annual Tax Return, the taxpayer may be subject to a tax audit by the tax authorities.
Conclusion
The filing of Annual Tax Returns for individual taxpayers essentially fosters each individual’s awareness of their tax obligations. Through the self-assessment system, the Directorate General of Taxes has facilitated taxpayers in filing their Annual Tax Returns electronically via the Coretax system, thereby providing individual taxpayers with easy access to fulfill their tax payment obligations.
If you encounter issues related to filing the Individual Annual Tax Return or face difficulties in the calculation process, Mangatur Nainggolan Law Firm can assist by providing consultation and guidance to ensure the procedures are carried out in accordance with applicable laws.
References
Law of the Republic of Indonesia No. 28 of 2007 on the Third Amendment to Law No. 6 of 1983 on General Provisions and Procedures for Taxation
Regulation of the Minister of Finance of the Republic of Indonesia No. 168 of 2023 on Guidelines for the Implementation of Tax Withholding on Income Related to Employment, Services, or Activities of Individuals
Regulation of the Minister of Finance of the Republic of Indonesia No. 81 of 2024 on Tax Provisions in the Context of Implementing the Core Tax Administration System
Sherly Nova Maharani, 2026. “DJP Urges Filing Tax Returns Before the Annual Migration.” Accessed on March 21, 2025, from https://muc.co.id/id/article/djp-imbau-lapor-spt-sebelum-mudik
Rizkia Mutiara Ainy, 2026. “Individual Annual Tax Returns on Coretax: What Do Taxpayers Need to Know?”. Accessed on March 21, 2025, from https://muc.co.id/id/article/spt-tahunan-orang-pribadi-di-coretax-apa-yang-perlu-dipahami-wajib-pajak
Author: Lasta Elfrida Sinaga, S.H.
Editor: Yohana Maranatha, S.H., M.Kn.