Annual Income Tax Return (SPT Tahunan)

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 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.

Use this skill whenever asked about Indonesian bookkeeping or transaction classification for income tax purposes. Trigger on phrases like "Indonesia bookkeeping", "Pembukuan", "Pencatatan", "NPPN", "Norma Penghitungan", "Norma Penghitungan Penghasilan Neto", "classify transactions Indonesia", "bank statement Indonesia tax", "SPT 1770 classification", "SPT 1771 classification", "PPh OP bookkeeping", "PPh Badan bookkeeping", "KLU coefficient", "deemed profit Indonesia", "pembukuan vs pencatatan". Covers the Pasal 28 UU KUP obligation, the pembukuan-vs-NPPN choice, KLU coefficient norms, transaction classification mapping to SPT 1770 Lampiran appendices and SPT 1771 Lampiran I, record retention, cash-vs-accrual election, and the Pasal 9 UU PPh non-deductible catalogue. Out of scope: the tax calculations themselves (those live in id-income-tax / id-corporate-tax), PPN/VAT classification (see indonesia-vat), PPh 21 payroll (see id-payroll-pph21), and final-tax PP 23 / PP 55 micro regimes are referenced but not computed here. ALWAYS read this skill before classifying transactions for an Indonesian SPT.

Use this skill whenever asked about filing, invoicing, or submitting any Indonesian tax obligation through the Coretax DJP system that went live 1 January 2025. Trigger on phrases like "Coretax DJP", "Coretax pajak", "Coretax login", "e-Faktur Indonesia", "e-Bupot Unifikasi", "NSFP", "Nomor Seri Faktur Pajak", "SPT Masa Unifikasi", "Indonesia tax filing system", "DJP Online vs Coretax", "Coretax Form", "Coretax Mobile", "NIK as NPWP", "16-digit NPWP", "pajak.go.id new system", "Coretax onboarding", or any operational query about how to file, issue invoices, or pay tax to the Indonesian DJP from 2025 onward. This skill covers the Coretax platform mechanics, account activation, NIK/NPWP integration, e-Faktur issuance and NSFP management within Coretax, e-Bupot Unifikasi withholding slip workflow, SPT filing channels, and the DJP Online to Coretax cutover. It does NOT compute the underlying tax — VAT (PPN) sits in indonesia-vat, withholding PPh 21 sits in id-payroll-pph21, and corporate / individual income tax sits in their respective skills. ALWAYS read this skill when filing or invoicing through Coretax DJP.

Use this skill whenever asked to calculate, review, or advise on Indonesian payroll — PPh 21 (income tax withholding), BPJS Kesehatan (health insurance), BPJS Ketenagakerjaan (JHT, JP, JKK, JKM employment social security), biaya jabatan, or PTKP thresholds. Trigger on phrases like "PPh 21", "PPh Pasal 21", "pajak penghasilan", "BPJS", "gaji Indonesia", "payroll Indonesia", "potong pajak karyawan", "TER PPh 21", "PTKP", or any Indonesia employment income tax / social security request. ALWAYS read this skill before touching any Indonesia payroll or PPh 21 work.

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.