Don't be late! On March 31 and April 30, there will be sanctions put in place regarding late tax returns (SPT).
The deadline for annual SPT reporting for personal taxpayers is March 31, 2023. For corporate taxpayers, the reporting deadline is no later than April 30, 2023, as conveyed by the Director of Counseling, Services and Public Relations of the Directorate General of Taxes (DJP), Neilmaldrin Noor, (Kompas.com).
There are sanctions for taxpayers who do not report Annual Tax Return SPT. Sanctions can be in the form of fines, even criminal penalties. What are these sanctions? Here are the details:
- Fines charged
Based on Article 3 paragraph (1) of the Law on General Provisions and Tax Procedures, those who have a Taxpayer Identification Number (NPWP) are required to report taxes. Taxpayers who are late or do not report their annual tax return will receive a fine of a certain amount, as regulated in Article 7 of the law.
- The fines for late reporting of SPT for taxpayers who have an NPWP are as follows:
• A fine of IDR 100,000 for Individual Tax Returns
• A fine of IDR 1,000,000 for corporate taxpayers
• A fine of IDR 500,000 for periodic notification of value added tax
• A fine of IDR 100,000 for other periodic individual and corporate tax returns.
How to pay the fine for annual tax returns online:• First, go to the website djponline.pajak.go.id, then sign in.• Then click the "BAYAR" tab and select e-Billing.• Fill in the Type of Tax section by selecting 411125-PPh Article 25 or 29 for individuals or entities.• Next, you will be redirected to the deposit type section, where you can select the 300-STP deposit type.• In the Tax Period column, fill in the months from January to December.• Then fill in the tax year according to the tax year stated in the Annual Tax Return (STP) received by the taxpayer.• Complete the Stipulation Number section according to the STP. The filling format is serial “Nomor Urut/Jenis SKP/Tahun Pajak/Kode KPP/Tahun Terbit”.• Then fill in the Deposit Amount according to the nominal value in the STP.• Click the "Buat Kode Billing" section.• Enter the security code, then click Submit.• Taxpayers will see a summary of the SSE and should make sure all the data listed in the Electronic Deposit Letter (SSE) is correct.• Lastly, click Print, and the billing code will be downloaded automatically. This code can be used to make fine payments through banks, post offices, ATMs, internet banking, and and e-commerce.
**Note:1. Annual Tax Return (STP-Tahunan)2. Electronic Deposit Letter (SSE)
In order not to be subject to fines and sanctions, simply report your annual SPT before its due date.
Make it easy on yourself. Let Moores Rowland Indonesia's tax services provide you with all the details regarding Indonesia's taxes and tax system when investing in Indonesia.
Email us at contact-Jakarta@moores-rowland.com or contact-Bali@moores-rowland.com for more information.
**By: Stefani W. Anggraeni — Marketing Communications & Social Media Specialist