Not tax advice. Computation tools only. Have a professional review before filing.
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tax-calendar/id/id-annual-income-tax-march-31
IDAll residentsSelf-employed

Annual Income Tax Return (SPT Tahunan)

Indonesian annual income tax return (SPT Tahunan) for 2025. Small businesses under PP 55/2022 file a simplified return.

Filing deadline

March 31, 2026

Country
Indonesia
Tax year
2025
Official
Tax authority

What is this deadline?

SPT Tahunan deadline for individual taxpayers. March 31 for individuals; April 30 for corporate.

How to file

What people miss

  • PP 55 / UMKM regime — 0.5% final tax on gross revenue for SMEs (≤ IDR 4.8 billion)
  • NPWP required for any taxpayer
  • PPh 21, 23, 25, 26, 29 — different withholding/final tax obligations

Prepare this return with open-source skills

These skills are in the OpenAccountants repo. Clone them into Claude, Cursor, or any AI agent and they handle the computation.

indonesia-vat.mdID

Use this skill whenever asked to prepare, review, or classify transactions for an Indonesia VAT (PPN — Pajak Pertambahan Nilai) return (SPT Masa PPN), handle e-Faktur compliance, or advise on PPN registration and filing in Indonesia. Trigger on phrases like "PPN Indonesia", "Pajak Pertambahan Nilai", "SPT Masa PPN", "e-Faktur", "Faktur Pajak", "PKP registration", "Pengusaha Kena Pajak", or any Indonesia PPN request. ALWAYS read this skill before touching any Indonesia PPN work.

This page is informational only and not tax advice. Verify dates and requirements against the official tax authority before filing.

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