4 Guides across 1 job. Each Guide is authored by an accountant; the ones more colleagues stand behind rise to the top.
Use this skill whenever asked about Indonesian corporate income tax (PPh Badan) for a resident Indonesian company (Perseroan Terbatas / PT). Trigger on phrases like "Indonesia corporate tax", "PPh Badan", "SPT Tahunan 1771", "company tax Indonesia", "PT tax", "tarif PPh Badan", "small company facility 50%", "Pasal 31E", "PPh 25 installment", "tax holiday Indonesia", "tax allowance PP 78", "super deduction", or "transfer pricing Indonesia". Covers the 22% standard rate (UU HPP), the Pasal 31E small-company facility (50% reduction on the slice of taxable income proportional to the first IDR 4.8 billion of turnover for companies with annual turnover ≤ IDR 50 billion), the Pasal 17(2b) listed-company 3% reduction, monthly PPh 25 installments, deductible vs non-deductible expenses under Pasal 6/9 UU PPh, fiscal reconciliation, depreciation under PMK 96/2009, tax incentives (tax holiday, tax allowance PP 78/2019, super-deduction R&D), transfer pricing documentation under PMK 213/2016 and PMK 172/2023, and SPT Tahunan 1771 filing via Coretax DJP. Out of scope: PPh Final UMKM 0.5% (use id-pph-final-umkm), employee payroll (use id-payroll-pph21), PPN/VAT (use indonesia-vat), permanent establishments / BUT, banking and insurance sector returns, oil/gas and mining contract regimes, Islamic finance, and consolidated/group returns. ALWAYS read this skill before touching any Indonesian corporate income tax work.
Use this skill whenever asked to assemble, finalize, or package an Indonesian annual tax return. Trigger on phrases like "assemble Indonesian return", "prepare SPT 1770", "prepare SPT 1771", "Indonesia annual tax return", "Indonesian working paper", "Indonesian tax filing package", "finalize SPT Tahunan", or "Coretax filing package". This is the capstone orchestrator that pulls together outputs from id-pph-final-umkm, id-income-tax, id-corporate-tax, id-payroll-pph21, indonesia-vat, id-withholding, and id-bookkeeping into a single SPT working paper plus payment and filing instructions. It does not recompute anything itself — it reconciles upstream outputs, builds the line-by-line SPT working paper, generates kode billing payment instructions for Coretax, and produces a reviewer brief and taxpayer action list. ALWAYS read this skill last when finalizing an Indonesian tax return.
Intake for Indonesian resident freelancers, professionals, sole traders and single-founder PT Perorangan founders: residency and registration, the final tax on turnover after the latest amendment (no time limit for individuals, wider and household turnover test), the deemed-profit norm (NPPN) and its notice, bookkeeping, withholding on freelancer fees, VAT (PKP) registration, and the annual return on Coretax DJP.
Idaho Individual Income Tax Return (Form 40) for sole proprietors and single-member LLCs. Covers the flat 5.3% rate (tax year 2025), Idaho taxable income computation from federal taxable income, standard deduction, and the initial exemption amount ($4,811 single / $9,622 MFJ). Trigger: taxpayer is an Idaho resident or has Idaho-source income exceeding $2,500.