Guides a self-employed individual or pekerjaan bebas professional through the Indonesian annual income tax return process, covering regime selection (PPh Final UMKM 0.5%, NPPN, or pembukuan), Article 17 progressive bracket computation, PTKP deduction, PPh 25 installments, and electronic filing of SPT Tahunan 1770 via Coretax DJP.
Establish the client's NPWP status, residency, family situation, and source of income. Confirm whether the client has business income, pekerjaan bebas (professional services), or both, and determine which SPT form applies. Verify that SPT 1770 is correct — not the simplified 1770S or 1770SS.
Determine which income-computation regime applies: (1) PPh Final UMKM 0.5% on gross turnover (PP 55/2022, for turnover ≤ IDR 500 million/year with a valid election); (2) NPPN (Norma Penghitungan Penghasilan Neto — deemed net income using KEP-536/PJ./2000 ratio applied to gross receipts, available where turnover < IDR 4.8 billion and a notification was filed); or (3) pembukuan (actual bookkeeping, mandatory for turnover ≥ IDR 4.8 billion). This choice determines how net income and PPh 29 are computed. Regimes cannot be mixed within one taxpayer for the same category of income.
Aggregate all taxable income streams — self-employment net income (after NPPN or pembukuan), employment income from Bukti Potong 1721-A1/A2, interest, rent, and other income — excluding any PPh Final income (which is already separately settled). Deduct the appropriate PTKP based on the taxpayer's family status code to arrive at Penghasilan Kena Pajak (PKP).
Apply the Article 17 progressive brackets (UU HPP 7/2021) to PKP: 5% on IDR 0–60M, 15% on IDR 60–250M, 25% on IDR 250–500M, 30% on IDR 500M–5B, and 35% above IDR 5B. Deduct all creditable prepayments: PPh 21 withheld by employers, PPh 22 collected at importation, PPh 23 withheld on service fees, and PPh 24 foreign tax credits. Any residual tax owed is PPh 29 (kurang bayar); any excess is PPh 28A (lebih bayar) which may be refunded or offset.
If PPh 29 (annual underpayment) is owed, generate a kode billing via Coretax DJP and pay through a bank or postal channel before filing the SPT. Then file SPT Tahunan 1770 electronically via Coretax DJP (https://coretaxdjp.pajak.go.id) by the 31 March deadline. Attach all required Lampiran and supporting documents. Set the PPh 25 installment amount for the next year based on the current-year result divided by 12.
Run this workflow in your AI agent
Install the MCP connector once — your agent loads the right skills, works through each phase, and routes to a licensed Indonesia accountant for review.
id-corporate-tax
Use this skill whenever asked about Indonesian corporate income tax (PPh Badan) for a resi
id-income-tax
Idaho Individual Income Tax Return (Form 40) for sole proprietors and single-member LLCs.
id-formation
Use this skill whenever asked about forming, incorporating, or registering a business in I
id-return-assembly
Use this skill whenever asked to assemble, finalize, or package an Indonesian annual tax r
id-tax-optimization
Use this skill whenever asked about Indonesian tax planning, regime selection, or year-end
id-freelance-intake
ALWAYS USE THIS SKILL when a user asks for help preparing a 2025 Indonesian tax return AND