Annual Tax Return

Annual Taxation / Annual Tax Return

Annual tax return reporting for individual or corporate taxpayers

Annual tax return reporting for individual or corporate taxpayers

SPT can be in the form of electronic documents via e-filing (web, e-form, e-spt) or paper forms (hardcopy).

The distribution of the Annual Individual PPh Return consists of:

1. Form 1770SS

For individual taxpayers who are employees with a total gross income of no more than Rp. 60 million and only work for one company or agency within one year.

2. Form 1770S

For individual taxpayers with status as employees with a total gross income of more than IDR 60 million and/or working in two or more companies within one year.

3. Form 1770

For taxpayers who have income from business or independent work, income from one or more employers, income subject to final PPh, or other domestic or foreign income.

 The distribution of the Annual Individual PPh Return consists of:

1. MSMEs
2. Not SMEs